The Composition of Money Laundering
Criminal legislation establishes liability in a separate norm for the legalisation of unlawful income, known as money laundering. It is the giving of a lawful appearance to unlawful or unsubstantiated property — the use, acquisition, possession, conversion, transfer of the property or another act — for the purpose of concealing its unlawful or unsubstantiated origin and/or assisting another person in evading responsibility, as well as the hiding or disguising of its true nature, source of origin, location, placement, movement, ownership or other rights connected with it. The crime thus lies not in receiving the funds but in covering them — in concealing the source — and the defence builds its position precisely on this distinction, examining whether the elements of concealment are proven in the concrete case.