Suç Gelirlerinin Aklanmasına İlişkin Suçlar ve Yaptırımlar (Kara Paranın Aklanması Suçu) – book cover

2026Murat Volkan DülgerBook

About the book

This work was written in Turkish. The summary on this page is a translation; the citation gives the original title in parentheses.

In recent years, on the one hand, the emergence and growing use of crypto assets has been accompanied by the spread of the claim that they are used in money laundering; on the other, Türkiye was placed on the grey list by the FATF on the ground that it was not doing enough to combat the laundering offence. For these two reasons, investigations and cases concerning the offence of laundering proceeds of crime have increased rapidly and have occupied the public agenda, and the need to update the book has arisen. The book covers important topics such as “The Offence of Laundering Assets Derived from Crime (Art. 282/1 TCK)”, “The Offence of Purchasing and Accepting Laundered Assets (Art. 282/2 TCK)”, “Offences and Misdemeanours Relating to Laundering under Law No. 5549”, “The Use of Crypto Assets in the Laundering of Proceeds of Crime”, “The Laundering Offence in International and National Criminal Law”, “The International Dimension of the Laundering of Proceeds of Crime” and “Preventive Measures in Combating the Laundering of Proceeds of Crime”. In its new edition it has been updated in line with the amended legislation and, in particular, the new legislation on crypto assets. The offence of laundering proceeds of crime regulated in § 261 of the German Criminal Code (StGB), the code that served as the source of the Turkish Criminal Code (TCK), has been worked into all the relevant places, so that the book has fully acquired the character of a comparative law study.

Table of contents Open on Academia.edu

Table of contents

Table of contents of the 3rd edition (February 2026). The book is in Turkish; the headings below are a translation. Page numbers refer to the printed book. Select a chapter to see its sub-headings.

  • Foreword7
  • Preface to the 3rd Edition8
  • Preface to the 2nd Edition9
  • Preface11
  • Abbreviations29
  • Introduction33
Chapter OneDEFINITION OF THE CONCEPTS RELATING TO THE PROCEEDS OF CRIME AND THEIR LAUNDERING, AND THE HISTORY OF LAUNDERING102 headings
  • I.CONCEPT AND DEFINITION45
  • A.In General45
  • 1.The Concept and Definition of Black Money46
  • a.Concept46
  • b.Definition in General49
  • c.Definition from a Legal Perspective50
  • d.Predicate Offence51
  • e.The Distinction between Black Money, Grey Money and White Money51
  • 2.The Concept and Definition of Assets Derived from an Offence52
  • a.Concept52
  • b.Definition53
  • 3.Proceeds of Crime54
  • B.Laundering of the Proceeds of Crime55
  • 1.The Concept of Laundering55
  • 2.The Definition of Laundering58
  • a.Definitions in International Instruments58
  • b.Definitions in National Legislation61
  • c.Definitions in Legal Scholarship62
  • d.Assessment and Our View65
  • II.REASONS, STAGES AND METHODS OF THE LAUNDERING OF THE PROCEEDS OF CRIME66
  • A.Reasons for and Purposes of Laundering66
  • 1.Freeing the Proceeds of Crime from Cash Form68
  • 2.Severing the Link between the Predicate Offence and the Owner of the Proceeds of Crime72
  • 3.Shielding the Proceeds of Crime from Seizure and Confiscation73
  • 4.Using the Proceeds of Crime by Introducing Them into the Legal Economic System73
  • 5.Assessment and Our View74
  • B.Stages of Laundering75
  • 1.In General75
  • 2.The Placement Stage78
  • 3.The Layering Stage81
  • 4.The Integration Stage84
  • C.Methods of Laundering85
  • 1.In General85
  • 2.Laundering Methods Not Involving Financial Institutions90
  • a.Smuggling the Proceeds of Crime Abroad91
  • b.Use of Illegal Money Transfer Systems94
  • aa.In General94
  • bb.Advantages Offered by the System100
  • c.Use of Commercial Companies and Cash-Intensive Businesses103
  • d.Use of Bureaux de Change109
  • e.Use of Games of Chance112
  • aa.Casinos112
  • bb.Lottery Draws114
  • cc.Horse Races115
  • f.Other Methods117
  • 3.Laundering Methods Involving Financial Institutions117
  • a.The Structuring Method118
  • b.Tax Havens and Offshore Banking Practices120
  • aa.Tax Havens122
  • bb.Offshore Banking125
  • cc.Effects on the Laundering of the Proceeds of Crime and Measures Taken130
  • c.Use of the Digital Banking System135
  • aa.How the Digital Banking System Operates135
  • bb.Advantages Offered to Launderers by Digital Banking138
  • aaa.Ease of Transferring Funds138
  • bbb.Greater Difficulty in Tracing the Proceeds of Crime139
  • ccc.Ease of Carrying Out the Stages of Laundering139
  • ddd.Greater Difficulty in Physically Apprehending Offenders140
  • d.Cyber-Laundering – Use of Crypto-Assets in Laundering Operations140
  • aa.Definition and Emergence of Crypto-Assets141
  • bb.Structure of Crypto-Assets144
  • cc.Is Holding, Buying or Selling Crypto-Assets an Offence?146
  • dd.Use of Crypto-Assets as an Instrument for Committing Offences, and the Methods Employed148
  • aaa.Use as an Instrument148
  • bbb.Methods153
  • aaaa.Crypto-Asset Tumblers and Mixing Services154
  • bbbb.Peer-to-Peer Networks, OTC Brokers and Off-Chain Channels155
  • cccc.Use of Decentralised Finance (DeFi) Platforms156
  • ccc.The Role of the Methods in the Commission of Offences156
  • ee.The Potential for Crypto-Assets to Be Used in the Laundering of the Proceeds of Crime, and Striking Examples158
  • ff.The FATF’s Instruments164
  • gg.Emerging Risks, Threats and Challenges168
  • hh.Measures to Be Taken174
  • aaa.In General174
  • bbb.The Role of Crypto-Asset Intermediary Institutions (Exchanges) in Combating Laundering175
  • ccc.Investigative Tools and Techniques for Identifying the Proceeds of Crime179
  • ıı.The Legislation Enacted in Türkiye186
  • e.Use of Insurance Companies188
  • f.Use of Prepaid Cards and Money Transfer Companies190
  • aa.Use of Prepaid Cards190
  • bb.Use of Money Transfer Companies192
  • g.Other Methods193
  • III.THE SCALE OF LAUNDERING, AND THE REASONS, PURPOSES AND HISTORY OF THE FIGHT AGAINST LAUNDERING193
  • A.The Scale of Laundering193
  • 1.Difficulties of Calculation193
  • 2.Methods of Calculation196
  • 3.Estimated Amounts197
  • a.Estimated Amount at the International Level197
  • b.Estimated Amount in Türkiye202
  • 4.Assessment and Our View205
  • B.Reasons for and Purposes of Combating Laundering206
  • 1.In General206
  • 2.Combating Predicate Offences208
  • 3.Curtailing the Resources of Criminal Organisations through Confiscation of the Proceeds of Crime210
  • 4.Economic Reasons211
  • 5.Social Reasons216
  • 6.Assessment and Our View218
  • C.History of the Laundering of the Proceeds of Crime220
  • 1.History of Laundering220
  • 2.History of the Fight against Laundering223
  • a.Instruments at the International Level in Chronological Order224
  • b.Legislation at the National Level in Chronological Order226
Chapter TwoTHE RELATIONSHIP OF THE LAUNDERING OF THE PROCEEDS OF CRIME WITH THE INFORMAL ECONOMY, ORGANISED CRIME, ECONOMIC CRIMES AND THE FINANCING OF TERRORISM, AND PREVENTIVE MEASURES IN COMBATING LAUNDERING85 headings
  • I.IN GENERAL231
  • II.THE RELATIONSHIP BETWEEN THE INFORMAL ECONOMY AND THE PROCEEDS OF CRIME232
  • A.In General232
  • B.Definition of the Informal Economy and of the Criminal Economy234
  • 1.Definition and Components of the Informal Economy234
  • a.Definition of the Informal Economy234
  • b.Components of the Informal Economy237
  • 2.The Criminal Economy239
  • C.Reasons for the Emergence of the Informal Economy243
  • 1.Economic Reasons244
  • 2.Reasons Arising from Tax Law and Legislation245
  • 3.Social Reasons245
  • 4.Reasons Arising from Politics and Poor Public Administration246
  • D.The Relationship between the Informal Economy and the Criminal Economy, and the Differences between Them247
  • 1.The Relationship between the Informal Economy and the Criminal Economy247
  • a.In General247
  • b.The Position of Tax Offences in relation to the Criminal Economy250
  • 2.Differences between the Other Components of the Informal Economy and the Criminal Economy252
  • E.Views on the Existence of the Informal Economy254
  • 1.Negative Views254
  • 2.Positive Views257
  • F.Views on the Existence of the Proceeds of Crime259
  • 1.Positive Views259
  • 2.Negative Views260
  • G.The Relationship between Corruption, the Informal Economy and Laundering260
  • III.THE RELATIONSHIP BETWEEN ORGANISED CRIME AND THE LAUNDERING OF THE PROCEEDS OF CRIME265
  • A.Definition and Origins of Organised Crime265
  • 1.In General265
  • 2.In Turkish Legislation270
  • B.Characteristics of Organised Crime272
  • 1.Characteristics Identified by International Bodies272
  • 2.Characteristics Identified by National Bodies275
  • 3.Characteristics Identified by Legal Scholarship277
  • C.Laundering of the Proceeds of Crime from the Standpoint of Organised Crime278
  • IV.THE RELATIONSHIP BETWEEN ECONOMIC CRIMES AND THE LAUNDERING OF THE PROCEEDS OF CRIME282
  • A.Economic Law282
  • B.Economic Crime and White-Collar Crime284
  • 1.White-Collar Crime284
  • 2.The Concept and Definition of Economic Crime286
  • a.Economic Crimes from a Criminological and Sociological Perspective287
  • b.Economic Crimes from the Standpoint of the Rules of Criminal Procedure288
  • c.Economic Crimes from the Standpoint of the Legal Interest Protected by the Offence288
  • d.Assessment and Our View289
  • C.The Offence of Laundering the Proceeds of Crime as an Economic Crime290
  • V.THE RELATIONSHIP BETWEEN THE FINANCING OF TERRORISM AND THE LAUNDERING OF THE PROCEEDS OF CRIME293
  • A.Terrorism and the Financing of Terrorism294
  • 1.Definition of Terrorism294
  • 2.Models of Terrorist Organisation296
  • 3.The Financing of Terrorism and Its Importance298
  • a.In General298
  • b.Reasons Why Terrorism Needs Financing300
  • c.Sources of Financing of Terrorism303
  • aa.Commission of Offences for Economic Gain304
  • bb.Donations305
  • cc.Lawful Commercial Activities306
  • B.Differences between the Financing of Terrorism and the Laundering of the Proceeds of Crime307
  • VI.PREVENTIVE MEASURES IN COMBATING THE LAUNDERING OF THE PROCEEDS OF CRIME313
  • A.In General313
  • B.Parties Obliged to Apply the Preventive Measures317
  • 1.Obliged Parties in General317
  • 2.Lawyers as Obliged Parties320
  • C.Types of Preventive Measures323
  • 1.Customer Identification (the Know Your Customer Principle)323
  • a.In General323
  • b.Persons Obliged to Carry Out Identification325
  • c.Transactions Requiring Identification326
  • d.Procedure to Be Followed in Identification328
  • aa.Procedure for Identifying Natural Persons328
  • bb.Procedure for Identifying Legal Persons Registered in the Trade Registry329
  • cc.Procedure for Identifying Associations and Foundations329
  • dd.Procedure for Identifying Persons Acting in the Name or for the Account of Another330
  • e.Prohibition on Opening Accounts in a Manner Not Permitting Identification331
  • 2.Cash Transaction Reporting (Periodic Reporting)332
  • 3.Suspicious Transaction Reporting334
  • a.In General334
  • b.Types of Suspicious Transactions339
  • c.Procedure for Suspicious Transaction Reporting342
  • 4.Compliance Programme and Appointment of a Compliance Officer343
  • a.In General343
  • b.Compliance Programme344
  • c.Appointment of a Compliance Officer347
  • D.The Financial Intelligence Unit: the Financial Crimes Investigation Board349
  • 1.In General349
  • 2.The Financial Intelligence Unit in Türkiye351
  • 3.Assessment and Our View353
Chapter ThreePROVISIONS ON THE LAUNDERING OF THE PROCEEDS OF CRIME IN INTERNATIONAL LAW AND IN FOREIGN NATIONAL LEGAL SYSTEMS, AND THE RELEVANT BODIES57 headings
  • I.THE INTERNATIONAL DIMENSION OF THE OFFENCE OF LAUNDERING THE PROCEEDS OF CRIME357
  • A.The Need for International Cooperation in Combating the Laundering of the Proceeds of Crime357
  • 1.In General357
  • 2.Reasons for the International Character of the Laundering of the Proceeds of Crime359
  • B.The Relationship between International Criminal Law and the Offence of Laundering the Proceeds of Crime362
  • 1.The Concept of International Criminal Law362
  • 2.Assessment and Our View365
  • C.Soft Law as a Source of International Law and Its Effect on the Creation of Criminal Norms368
  • 1.In General368
  • 2.Definition of Soft Law368
  • 3.Advantages and Disadvantages of Soft Law370
  • 4.Its Effect on the Creation of Criminal Norms373
  • II.BODIES ESTABLISHED TO COMBAT THE LAUNDERING OF THE PROCEEDS OF CRIME375
  • A.Global Bodies375
  • 1.The Financial Action Task Force – FATF375
  • a.Functions and Objectives375
  • b.The FATF – Türkiye Mutual Evaluation Process380
  • 2.The United Nations382
  • 3.The IMF386
  • 4.Interpol386
  • 5.The Egmont Group389
  • 6.The Basel Committee390
  • 7.The Wolfsberg Group391
  • 8.The International Organization of Securities Commissions391
  • 9.The International Association of Insurance Supervisors392
  • B.Regional Bodies392
  • 1.Regional Bodies Other than FATF-Style Bodies392
  • a.The European Union393
  • b.The Council of Europe and the Pompidou Group398
  • c.The Organization of American States400
  • d.The Caribbean Financial Action Task Force401
  • e.The Action Group against Money Laundering in Central Africa401
  • 2.FATF-Style Regional Bodies402
  • a.The Middle East and North Africa Financial Action Task Force402
  • b.MONEYVAL403
  • c.The Asia/Pacific Group on Money Laundering403
  • d.The Financial Action Task Force of South America404
  • III.INSTRUMENTS ADOPTED IN INTERNATIONAL LAW TO COMBAT THE LAUNDERING OF THE PROCEEDS OF CRIME404
  • A.United Nations Instruments405
  • 1.The Vienna Convention405
  • 2.The Palermo Convention408
  • 3.The Convention for the Suppression of the Financing of Terrorism412
  • 4.The Convention against Corruption413
  • B.Council of Europe Instruments416
  • 1.Recommendation No. R (80) 10416
  • 2.The Strasbourg Convention417
  • 3.The Warsaw Convention423
  • C.FATF Instruments424
  • 1.The 40 Recommendations424
  • a.Explanation of the Recommendations on Laundering and Confiscation426
  • aaa.The Laundering Offence426
  • bbb.Confiscation and Provisional Measures429
  • 2.The AML/CFT Methodology433
  • D.Other Instruments436
  • E.Bilateral Instruments to Which Türkiye Is a Party437
  • IV.STRUCTURES ESTABLISHED AND LEGISLATION ADOPTED IN NATIONAL LEGAL SYSTEMS TO COMBAT THE LAUNDERING OF THE PROCEEDS OF CRIME439
  • V.ASSESSMENT AND OUR VIEW439
Chapter FourOFFENCES AND SANCTIONS PROVIDED FOR IN TURKISH CRIMINAL LAW IN RESPECT OF THE LAUNDERING OF THE PROCEEDS OF CRIME222 headings
  • I.IN GENERAL443
  • II.THE INTRODUCTION OF THE OFFENCE OF LAUNDERING THE PROCEEDS OF CRIME INTO THE TURKISH LEGAL ORDER444
  • A.The Historical and Socio-Economic Roots of the Laundering of the Proceeds of Crime in Türkiye444
  • B.Work Undertaken before Law No. 4208447
  • C.Comparative Law450
  • III.THE OFFENCE OF MONEY LAUNDERING UNDER LAW NO. 4208452
  • A.In General452
  • B.Concept and Predicate Offences453
  • C.The Material Element of the Offence456
  • 1.Turning to Account457
  • 2.Acquisition458
  • 3.Possession460
  • 4.Use461
  • 5.Changing or Concealing the Source, Nature, Possessor or Owner462
  • 6.Subjecting to Cross-Border Movement or Concealing Cross-Border Movement464
  • 7.Conduct Aimed at Helping the Perpetrator to Escape465
  • a.Changing the Source and Location465
  • b.Laundering by Way of Transfer466
  • c.Conduct Aimed at Preventing Detection466
  • D.The Mental Element468
  • E.The Sanction for the Offence468
  • F.Assessment and Criticism470
  • IV.THE OFFENCE OF LAUNDERING ASSETS DERIVED FROM AN OFFENCE (Turkish Criminal Code (TCK), Art. 282(1))474
  • A.In General474
  • B.Legal Interests Protected by the Offence484
  • 1.In General484
  • 2.The Problem of Change in the Protected Legal Interests488
  • 3.Legal Interests Protected by the Laundering Offence493
  • a.The Proper Functioning of the Justice System497
  • b.Preventing the Possession and Use of the Proceeds of Crime498
  • c.Cutting Off the Source of Financing of New Offences499
  • d.Protection of Public Order499
  • e.Legal Interests Protected by the Predicate Offences500
  • f.Stability of the Financial Markets and the Socio-Economic System501
  • g.The Value Judgements of Society503
  • h.Assessment and Our View503
  • C.Conformity with the Statutory Definition of the Offence504
  • 1.Material (Objective) Elements of the Statutory Definition of the Laundering Offence505
  • a.Perpetrator505
  • aa.In General505
  • bb.The Problem of Whether the Perpetrator of the Predicate Offence Can Be the Perpetrator of the Laundering Offence506
  • cc.The Problem of Whether Legal Persons Can Be Perpetrators of the Laundering Offence514
  • aaa.Liability of Legal Persons from the Standpoint of the Principle of the Personal Nature of Penalties516
  • bbb.Criminal Liability of Legal Persons from the Standpoint of the Theory of Culpability517
  • ccc.Criminal Liability of Legal Persons from the Standpoint of the Theory of the Act518
  • ddd.Assessment519
  • eee.The Position of Legal Persons with regard to the Laundering Offence521
  • dd.The Perpetrator of the Offence from a Criminological Perspective524
  • b.Victim526
  • c.Object of the Offence529
  • aa.In General529
  • bb.Predicate Offence532
  • aaa.Offences Constituting the Predicate Offence534
  • aaaa.In General534
  • bbbb.The Problem of Whether Tax Offences Can Be Predicate Offences539
  • bbb.The Problem of Whether the Predicate Offence Is an Element of the Laundering Offence546
  • aaaa.The Debate on Whether the Predicate Offence Is to Be Regarded as a Precondition546
  • bbbb.The Debate on Whether the Predicate Offence Forms Part of the Definition of the Laundering Offence551
  • ccc.Effects of the Predicate Offence on the Laundering Offence552
  • aaaa.Commission of the Predicate Offence Abroad553
  • bbbb.Ongoing Investigation or Prosecution in respect of the Predicate Offence557
  • cccc.Conviction of the Perpetrator of the Predicate Offence558
  • dddd.Acquittal of the Perpetrator of the Predicate Offence559
  • eeee.The Perpetrator of the Predicate Offence Benefiting from Grounds of Justification563
  • ffff.Decriminalisation of the Predicate Offence by Subsequent Legislation563
  • gggg.The Predicate Offence Remaining at the Stage of Attempt565
  • hhhh.Existence of Grounds Extinguishing the Proceedings or the Penalty in respect of the Predicate Offence567
  • aaaaa.Limitation Period567
  • bbbbb.Withdrawal of the Complaint569
  • ccccc.Death of the Suspect or the Accused570
  • ddddd.Amnesty570
  • ddd.No Court Decision Required for Establishing the Predicate Offence571
  • eee.Incidental Adjudication for the Purpose of Establishing the Predicate Offence576
  • fff.Temporal Application of the Predicate Offence578
  • aaaa.The Problem of Whether Proceeds Obtained from an Offence Committed before Law No. 4208 Can Constitute the Object of the Laundering Offence578
  • bbbb.The Problem of Whether the Proceeds of an Offence Committed under the Previous Law Can Constitute the Object of the Laundering Offence Where They Are Laundered after the Entry into Force of a Subsequent Law Broadening the Definition of Predicate Offence581
  • cc.Meaning and Content of the Term ‘Assets’582
  • dd.Derivation from an Offence587
  • ee.Assessment of the Laundering Offence in Terms of Offences of Harm and Offences of Endangerment589
  • ff.The Problem of Proving the Object of the Laundering Offence591
  • d.Conduct591
  • aa.In General591
  • bb.Transferring the Proceeds of Crime Abroad595
  • cc.Subjecting the Proceeds of Crime to Various Transactions602
  • aaa.The Debate on Whether the Act of Subjecting to Various Transactions Is Contrary to the Principle of Certainty603
  • bbb.Examples of Acts Constituting Subjection to Various Transactions604
  • aaaa.In General604
  • bbbb.Changing the Nature of the Proceeds of Crime605
  • cccc.Concealing the Proceeds of Crime606
  • dddd.Commission of the Laundering Offence by Omission609
  • eeee.Various Examples610
  • dd.Our View on the Statutory Definition615
  • e.Result616
  • f.Aggravated Forms of the Offence619
  • aa.In General619
  • bb.Commission of the Offence by a Public Official or a Member of a Particular Profession623
  • cc.Commission of the Offence within the Framework of the Activities of a Criminal Organisation627
  • 2.Mental (Subjective) Element of the Statutory Definition of the Offence629
  • a.In General629
  • b.The Laundering Offence Can Be Committed with Intent630
  • c.The Element of Purpose Is Required with regard to the Act of Subjecting to Various Transactions634
  • d.The Laundering Offence Can Be Committed with Conditional Intent637
  • aa.Our View on the Statutory Provision on Conditional Intent637
  • bb.Conditional Intent with regard to the Statutory Definition of the Laundering Offence639
  • e.The Problem of What Knowledge Must Cover647
  • f.Proof of the Element of Knowledge on the Part of the Perpetrator652
  • aa.The Burden of Proof in Criminal Procedure653
  • bb.The Burden of Proof in the Laundering Offence655
  • cc.Provisions and Views to the Effect that the Burden of Proof Should Be Reversed in the Laundering Offence656
  • dd.The Burden of Proof in the Statutory Provisions on the Laundering Offence665
  • g.Provisions and Views on Whether the Offence Can Be Committed by Negligence667
  • h.Assessment and Our View669
  • D.The Element of Unlawfulness671
  • E.Culpability677
  • F.Special Forms of Appearance of the Offence684
  • 1.Attempt684
  • 2.Participation692
  • a.In General692
  • b.The Effect of the Organised Commission of the Offence on Participation694
  • 3.Concurrence of Offences697
  • a.The Laundering Offence from the Standpoint of the Unity of the Typical Act697
  • b.The Perpetrator of the Predicate Offence as Perpetrator or Accomplice in the Laundering Offence as Well699
  • c.The Laundering Offence from the Standpoint of the Continuing Offence699
  • d.The Relationship between the Laundering Offence and Similar Offences703
  • aa.Relationship with the Offence of Establishing a Criminal Organisation703
  • bb.Relationship with the Offence of Abuse of Office707
  • cc.Relationship with the Offence of Destroying, Concealing or Altering Evidence of an Offence709
  • dd.Relationship with the Offence of Protecting an Offender711
  • G.Personal Ground of Exemption Lifting the Punishment – Effective Remorse713
  • H.Sanction718
  • 1.Penalties719
  • a.Imprisonment720
  • b.Judicial Fine721
  • 2.Security Measures724
  • a.Confiscation725
  • aa.Confiscation of Objects726
  • bb.Confiscation of Gains730
  • cc.Assessment and Our View736
  • b.Security Measures Applicable to Legal Persons738
  • İ.Investigation and Prosecution745
  • 1.Investigation and the Coercive Measure of Seizure745
  • 2.The Legal Nature of the Reports of the Financial Crimes Investigation Board (MASAK)749
  • 3.The Court Having Subject-Matter and Territorial Jurisdiction750
  • 4.Limitation Period751
  • J.Determination of the Applicable Law754
  • V.THE OFFENCE OF PURCHASING AND ACCEPTING LAUNDERED ASSETS (TCK Art. 282(2))755
  • A.In General755
  • B.Legal Interests Protected by the Offence756
  • C.Conformity with the Statutory Definition of the Offence757
  • 1.Material (Objective) Elements of the Statutory Definition of the Offence757
  • a.Perpetrator757
  • b.Victim758
  • c.Object of the Offence759
  • aa.In General759
  • bb.Predicate Offence761
  • d.Conduct762
  • aa.In General762
  • bb.Purchase763
  • cc.Acceptance765
  • dd.Possession765
  • ee.Use767
  • e.Result768
  • f.Aggravated Forms of the Offence769
  • 2.Mental (Subjective) Element of the Statutory Definition of the Offence770
  • a.In General770
  • b.With regard to the Acceptance of Legal Fees by Lawyers774
  • D.The Element of Unlawfulness781
  • E.Culpability782
  • F.Special Forms of Appearance of the Offence782
  • 1.Attempt782
  • 2.Participation783
  • 3.Concurrence of Offences784
  • a.In General784
  • b.Relationship with the Offence of Purchasing or Accepting Property Obtained through an Offence787
  • G.Personal Ground of Exemption from Punishment and Personal Ground of Exemption Lifting the Punishment789
  • H.Sanction790
  • İ.Investigation and Prosecution791
  • VI.LAUNDERING-RELATED OFFENCES AND MISDEMEANOURS UNDER LAW NO. 5549793
  • A.In General793
  • B.The Offence of Breach of Obligations (Law No. 5549, Art. 14)796
  • 1.In General796
  • 2.Legal Interest Protected by the Offence798
  • 3.Conformity with the Statutory Definition of the Offence798
  • a.Material (Objective) Elements of the Statutory Definition of the Offence798
  • aa.Perpetrator798
  • bb.Victim800
  • cc.Object of the Offence800
  • dd.Conduct800
  • aaa.Disclosure of the Fact that a Suspicious Transaction Report Has Been Made801
  • bbb.Failure to Provide Information and Documents801
  • ccc.Failure to Retain and Submit Books and Records801
  • b.Mental (Subjective) Element of the Statutory Definition of the Offence802
  • 4.The Element of Unlawfulness802
  • 5.Special Forms of Appearance of the Offence803
  • 6.Sanction and Prosecution804
  • C.The Offence of Failing to Declare that a Transaction Is Carried Out for the Account of Another (Law No. 5549, Art. 15)805
  • 1.In General805
  • 2.Legal Interest Protected by the Offence806
  • 3.Conformity with the Statutory Definition of the Offence806
  • a.Material (Objective) Elements of the Statutory Definition of the Offence806
  • aa.Perpetrator806
  • bb.Victim807
  • cc.Object of the Offence807
  • dd.Conduct807
  • b.Mental (Subjective) Element of the Statutory Definition of the Offence808
  • 4.Special Forms of Appearance of the Offence808
  • 5.Sanction and Prosecution809
  • D.The Offence of Disclosure of Secrets (Law No. 5549, Art. 22)809
  • 1.In General809
  • 2.Legal Interest Protected by the Offence810
  • 3.Conformity with the Statutory Definition of the Offence810
  • a.Material (Objective) Elements of the Statutory Definition of the Offence810
  • aa.Perpetrator810
  • bb.Victim811
  • cc.Object of the Offence811
  • dd.Conduct812
  • b.Mental (Subjective) Element of the Statutory Definition of the Offence813
  • 4.The Element of Unlawfulness813
  • 5.Special Forms of Appearance of the Offence814
  • 6.Sanction and Prosecution815
  • E.Misdemeanours relating to Breach of Obligations (Law No. 5549, Art. 13)816
  • F.The Misdemeanour of Failing to Make a Declaration to the Customs Administration (Law No. 5549, Art. 16)818
  • Conclusion823
  • Bibliography839
  • Index875

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