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Investigação Económico-Financeira — Implicações do Recurso a Ativos Virtuais
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Abstract(s)
Este Trabalho de Investigação Aplicada aborda as implicações do recurso a ativos virtuais na investigação económico-financeira, analisando a sua origem e história, bem como a sua regulamentação. É apresentada uma visão geral dos atores envolvidos no combate à criminalidade económico-financeira, destacando-se a Guarda Nacional Republicana - Unidade de Ação Fiscal, a Polícia Judiciária - Unidade Nacional de Combate à Corrupção e Unidade Nacional Combate ao Cibercrime e à Criminalidade Tecnológico, a Autoridade Tributária e as entidades europeias, como o Grupo de Ação Financeira Internacional e a Financial Action Task Force.
São discutidos os crimes com recurso a ativos virtuais, como o branqueamento de capitais e os crimes conexos, bem como as formas necessárias e possíveis de apreensão desses ativos. É também analisada a regulamentação dos ativos virtuais, como a Markets in Crypto Assets Regulation (MiCAR), e as vantagens e desvantagens do seu uso.
Outro resultado importante deste estudo é a constatação de que os crimes relacionados com ativos virtuais não se limitam à lavagem de dinheiro, mas incluem também outros crimes, como extorsão, roubo e fraude, entre outros. O estudo destaca, também, que as investigação e combate aos crimes relacionados com ativos virtuais exige a colaboração entre diferentes atores, incluindo a polícia, o setor privado e organizações internacionais.
Conclui-se que o recurso a ativos virtuais pode trazer benefícios, mas também desafios significativos para a investigação económico-financeira. É necessária uma maior colaboração entre os atores envolvidos e a atualização da regulamentação existente para garantir uma investigação eficaz e a prevenção da consumação de ilícitos criminais com recurso a esses ativos. A apreensão dos ativos virtuais é também um desafio, sendo necessário encontrar formas de superar essas dificuldades, como a formação dos investigadores e a cooperação internacional.
Em suma, este estudo destaca que o recurso a ativos virtuais representa um desafio para a investigação económico-financeira, mas que a colaboração entre diferentes instituições e a regulamentação adequada podem contribuir para reduzir o uso destes ativos em atividades criminosas e facilitar a investigação e combate aos crimes económico-financeiros.
This article addresses the implications of the use of virtual assets in economic and financial investigations, analyzing their origin and history, as well as their regulation. An overview is presented of the actors involved in fighting economic and financial crime, highlighting the Portuguese National Guard - Fiscal Action Unit, the Judicial Police - National Unit for Combating Corruption and National Unit for Combating Cybercrime and Technological Crime, the Tax Authority, and European actors such as the International Financial Action Task Force and the Financial Action Task Force. Crimes involving virtual assets, such as money laundering and associated crimes, as well as the necessary and possible means of seizing such assets, are discussed. The regulation of virtual assets, such as the Markets in Crypto Assets Regulation (MiCAR), is also analyzed, as are the advantages and disadvantages of its use. Another important result of this study is the finding that crimes associateds to virtual assets are not limited to money laundering, but also include other crimes such as extortion, theft, fraud among others. The study also highlights that investigating and fighting crimes related to virtual assets requires collaboration between different actors, including the police, the private sector and international organizations. It is concluded that the use of virtual assets can bring benefits but also significant challenges to economic and financial investigations. Greater collaboration between the actors involved and the updating of existing regulations is necessary to ensure effective investigation and prevention of the commission of criminal offenses involving these assets. Seizing virtual assets is also a challenge, and it is necessary to find ways to overcome these difficulties, such as training investigators and international cooperation. In summary, this study highlights that the use of virtual assets represents a challenge for economic and financial investigation, but that collaboration between different actors and appropriate regulation can contribute to reducing the use of these assets in criminal activities and aid investigation as well as fighting economic and financial crimes.
This article addresses the implications of the use of virtual assets in economic and financial investigations, analyzing their origin and history, as well as their regulation. An overview is presented of the actors involved in fighting economic and financial crime, highlighting the Portuguese National Guard - Fiscal Action Unit, the Judicial Police - National Unit for Combating Corruption and National Unit for Combating Cybercrime and Technological Crime, the Tax Authority, and European actors such as the International Financial Action Task Force and the Financial Action Task Force. Crimes involving virtual assets, such as money laundering and associated crimes, as well as the necessary and possible means of seizing such assets, are discussed. The regulation of virtual assets, such as the Markets in Crypto Assets Regulation (MiCAR), is also analyzed, as are the advantages and disadvantages of its use. Another important result of this study is the finding that crimes associateds to virtual assets are not limited to money laundering, but also include other crimes such as extortion, theft, fraud among others. The study also highlights that investigating and fighting crimes related to virtual assets requires collaboration between different actors, including the police, the private sector and international organizations. It is concluded that the use of virtual assets can bring benefits but also significant challenges to economic and financial investigations. Greater collaboration between the actors involved and the updating of existing regulations is necessary to ensure effective investigation and prevention of the commission of criminal offenses involving these assets. Seizing virtual assets is also a challenge, and it is necessary to find ways to overcome these difficulties, such as training investigators and international cooperation. In summary, this study highlights that the use of virtual assets represents a challenge for economic and financial investigation, but that collaboration between different actors and appropriate regulation can contribute to reducing the use of these assets in criminal activities and aid investigation as well as fighting economic and financial crimes.
Description
Keywords
Ativos Virtuais Investigação Financeira Criptomoedas Blockchain Apreensão de Ativos Virtual Assets Financial Investigation Cryptocurrencies Asset Seizure