.

2015




............................................................................................................ iv

.................................................................................................................................... v

1 - ................................................................................................ 1

1.1. ................................................................................................................................. 1
1.2. ..................................................................................................................... 2
1.3. .......................................................................................................... 2
1.4. ........................................................................................................................ 3
2 - ....................................................... 4

2.1. .................................................................................................................................... 4
2.2. ............................................................................. 4
2.3. .................... 9
2.4. .......................................................................................................................... 10
3 - ............................................................................ 11

3.1. ............................................................................................................................... 11
3.2. ......................................................... 11
3.3. Financial Intelligence Unit (FIU) .......................................................................... 13
3.4. .3691/2008 ........................................................................... 15
3.4.1. ................................................................... 15
3.4.2. ............................................................................... 16
3.4.3. ............................................................................................. 17
3.4.4. ..................................................................................... 19
3.4.5. - ...................................................... 20
3.4.6. - ......................... 22
3.5. / .3691/2008 .................................... 23
3.5.1. ........................................................................ 23
3.5.2. ........................................................................ 25
3.5.3. ................................................................................ 27
3.5.4. .................................................................................. 27
3.5.5. ................................................................................................... 28
3.6. Financial Action Task Force (FATF)... 29
3.7. ................ 32
3.8. ....................................................................................................................... 36

i
 4 -
............................................................................................................. 37

4.1. ............................................................................................................................... 37
4.2. ............................................................................................................ 37
4.2.1. ............................................................................ 37
4.2.2. .................................................. 38
4.2.3. ....................................................................... 39
4.3. ............................................................................................................... 44
4.3.1. ............................................................................... 44
4.3.2. .......................................................................................................... 45
4.3.3. ............. 45
4.3.4. ................................................................................. 47
4.4. ................................................................................................... 48
4.4.1. ..................................................................... 48
4.4.2. ................................................................................................ 49
4.4.3. ................................................................................................ 50
4.4.4. ................................................................................................ 51
4.5. ................................................................................................ 55
4.5.1. ....................................... 55
4.5.2. / ........ 57
4.5.3. ..................................... 61
4.5.4. ..................................................... 63
4.6. ............................................................................................................................ 64
5 - /

BITCOIN................................................................................................................................. 66

5.1. .................................................................................................................................... 66
5.2. .............................. 67
5.2.1.
.................................................................................................................. 67
5.2.2. ................................................................................................... 68
5.2.3. /
/ ...................................................... 70
5.2.4. ................................................................................................. 72
5.2.5. ................................................ 73

ii
 5.2.6. ............................................................................................................. 74
5.2.7. ............................................................................................................................ 74
5.2.8. ......................................................... 75
5.2.9. ........................................................ 75
5.2.10. .............................................. 76
5.2.11. ........................................... 76
5.3. Bitcoin ....................... 77
5.3.1. Bitcoin ................................................................................... 77
5.3.2. Bitcoin ....................................................................................................... 78
5.3.3. Bitcoin; ........................................................................................................ 79
5.3.4. Bitcoin ...................................................................................... 81
5.3.5 ....................... 82
5.3.6. ,
... 84
5.4. ....................................................................................................................... 86
6 -
.......................................................................................... 88

6.1. ....................................................................................................................... 88
6.2. ........................................................................................................................... 89
6.3. ............................................................................... 90
.................................................................................................................... 91

iii


A.M.L. : Anti Money Laundering

C.F.T. : Combating the Financing of Terrorism

F.A.T.F. : Financial Action Task Force

F.I.U. : Financial Intelligence Unit

K.Y.C. : Know Your Customer

P.T.A. : Payable Through Accounts

iv


, .

.

.
. . 3691/2008,
,
. ,
,
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Bitcoin,
.

v
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1.1.

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1
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Bitcoin,

.

1.3.

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, ,

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.

,
. :

2
 Bitcoin
;
Bitcoin,
;

1.4.

,
, ,
/ 3691/2008 ,
, / .
, Financial
Action Task Force.
, ,
,
. , , ,
,
.
,
,
.
.
,
, Bitcoin.
,
.

3
 2

2.1.

,

.
,
,
.

2.2.

Geiger Wuensch (2007),

.

.
.

,
.
,
,
.

Leong (2007), ,
, ,
.
,
.
,

4
 . ,

,

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,
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Araujo (2008),
. ,
,


.

Biagioli (2008),
. :
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.

Salifu (2008),
,
.

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5
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Rose Ackerman (1999),
, .

He (2010),

. ,
. ,
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, , ,
.
. ,
,
. ,
,

.

Merlonghi (2010),

, Financial
Intelligence Units.
,
. ,

.
. ,
, ,
,
.

.

6
 ,
, .

Simser (2012), ,
.
,
A.M.L.
,
. ,
. AML ,
, . ,
.

Murray (2013) ,
,
.
,
,
. ,
,
.

De Koker (2014), ,
, Financial
Action Task Force. , FATF

. ,
, , FATF
. ,
.
, ,
.

Dion (2015),
, .
( )

7
 /. ( )
, .
( )
/. ( )
.
.
,
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Gilmour (2015),
,

, .
,
,
(AML)
,
AML
.

Naheem (2015)

.

.
,
,
.

8
2.3.

Keene (2011), ,
,
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.
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,
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Lui (2014)

. , ,
.

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.
,
,
, .

Simser (2015) Bitcoin ,

. Bitcoin
peer-to-peer.
, Bitcoin
. To Bitcoin

9
 AML. ,
.
, .

2.4.
,
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. , ,
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A.M.L.,
.

10
 3

3.1.

.


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.

.

3.2.

, , .3691/2008

. .3691/2008
2005/60/ ,
2006/70/
2005/60/. . 3691/2008
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, . 3932/2011,


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.

11
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(Leasing Factoring),
.

3.3. Financial Intelligence Unit (FIU)

, Financial Intelligence Unit (FIU)

.

,

13
 . , .3691/2008,
.3932/2011, ,



.

(3) :

'
(7) .
'
(2)
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(2) . (
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)
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)
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Financial Intelligence Unit.

Financial Intelligence Unit

. , , ,
,
. Financial Intelligence Unit

14
 .

, , .
Financial Intelligence Unit .

3.4. .3691/2008

3.4.1.
( )
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.
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15
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5 , :

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(15.000) ,
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16
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(trusts),
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(express trust)
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.

3.4.3.
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1. ,

2. ,

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17
 7. ,

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.

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2. ,

3. ,

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18
 . 3229/2004 ( ' 38)
:

1. ,

2. ,

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,

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, ,


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3.4.4.
.
Financial Intelligence Unit
.

,
.



.

19
 ,
.

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.

.
( )
.

3.4.5. -
,
.3691/2008
2577/2006,

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20

.
,
.


.

, 1059/1971. ,
1059/1971, .3691/2008
. ,
.

.

1 2007,
.3691/2008 .
Financial Action Task
Force.

Financial Action Task Force.

Financial Action
Task Force, .

,

(..
).
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..

21


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22
 (Trusts)
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3.5. / .3691/2008

3.5.1.
45 . 3691/2008

:

(20.000) (1.000.000)

(30.000)
(1.500.000) ,
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23
 (50.000) (2.000.000) ,

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(10.000)
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(15.000) ,

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24


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3.5.2.
. 3691/2008


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:
i. (30.000)
(3.000.000) , ,
ii.

,
iii.
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(2.000.000) ,
25

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(1.000.000) ,
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i. (5.000)
(500.000) ,
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26
 ,

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27
 ,

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3.5.5.

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, 1781/2006/ ,
,
:
(30.000)
(2.000.000)
(50.000) (3.000.000) ,
(10.000) (300.000)
, ,
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,

(20.000) (500.000) ,
,
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,

,
/ ,

.

28
3.6. Financial Action
Task Force (FATF)

Financial Action Task Force,

. ,
FATF ,
2011. (40)
(9) .

FINANCIAL ACTION FINANCIAL ACTION

TASK FORCE TASK FORCE

Financial Intelligence
1. PC 26. NC
Unit

2. PC 27. LC

3. PC 28. C

4. PC 29. PC

,
5. PC 30. NC

6. NC 31. PC

7. LC 32. NC

29

-
8. PC 33. NC

-
9. PC 34. NA

10. LC 35. PC

11. PC 36. LC

-

12. NC 37. LC

(R.5,6,8-11)

13. PC 38. LC

14. PC 39. LC

,

15. PC 40. PC

-



16. NC
FINANCIAL ACTION
(R.13-15 &
TASK FORCE
21)

30

17. PC 1. PC

18. LC 2. PC
(shell)

19. NC 3. PC

20. LC 4. PC

21. NC 5. PC

22. PC 6. PC

/

,
23. PC 7. PC

-


24. NC 8. NC

,

25. NC 9. NC
&

: Financial Action Task Force Mutual Evaluation of Greece : 7th Follow-up Report, 2010

31
 :
C (Compliant):
LC (Largely Compliant):
PC (Partially Compliant):
NC (Non-Compliant):
NA (Non Applicable):

3.7.

,
,

.

.
. ,

,

.
(Golden et al., 2006).

(Due Diligence)

, ,

.
,
,
. , (Know Your

32
Customer KYC) , ,
(Golden et al., 2006).

,

,
, .
,
. ,
(Financial Intelligence Unit FIU).
(50) Financial Intelligence Unit ,
Financial Intelligence Unit,
Egmont Group. ,

.
,
Financial Intelligence Unit ,

. Financial Intelligence Unit

,

. Financial
Intelligence Unit
, ,
, U.S. Financial Crimes Enforcement
Network (FinCEN)
(Golden et al., 2006).

33


,

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.

(Golden et al., 2006).

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35

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3.8.

, .3691/2008
.3932/2011.
, , ,
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. ,
Financial Action Task Force ,

F.A.T.F..

36
 4

4.1.

,
. ,
,
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4.2.1.

,
,
.

, ,
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(, 2008).

(Blacks Law Dictionary).

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Justice Data Terminoligy).

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2002).

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4.3.1.

, ,

(, 1998).

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,
(Ringguth, 2002). ,
,
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44
 4.3.2.

,
1988
( 1988). ,


(Unger, 2007). , Financial Action
Task Force F.A.T.F. ( ), ,
, ,
,
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(Unger,
2007). ,

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46
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4.3.4.
H 2145/1993 "
,
2331/1995 "
".
1995. , 13
2005 . 3424/2005. , .3691/2008 "

". .3691/2008
2005/60/
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2005/60/. . 3691/2008
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47

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4.4.1.

"
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48
, , ,

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(, 1998). ,
,
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4.4.2.

,

,

(Placement) / (Layering).

(Integration).
,
Znd,
.

, ,

'
(, 1998).

49
 4.4.3.
. Juerg-Beat Ackermann .
James E. Preston
. ,
. , ,
,

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, ,
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.

1.
i. (/)
ii.
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iv.

2.
i. , , ,
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3.
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50
 ii. ,

iii. ,
(Layering), , ,

iv.

,

. '

, , ,

4.4.4.

,
(, 1998). , ,

,
.

Bernasconi
Paolo Bernasconi,

. Bernasconi
. ,
,
, ,

(, 1998).

, :

51
 1
i.

ii.
iii.
iv.

2
i.

ii.

iii.

,
,

:

1. (Placement Stage), ,
,
.

.
2. (Layering Stage), ,

,

52

.
3. (Integration Stage),
,

.

1. (Placement Stage)
'
,


,
(, 1998). ...



$10,000.

. , ,

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,
,
(, 1998). ,

, .
,
.

53
 2. (Layering Stage)

,
(Bank of England, Guidance Notes for Banks and
Building Societies on Money Laundering, 1990). ,

.
,
, , -
(, 1998).

,

, , ,
.

(, , , ),

, .

3. (Integration Stage)
,
,
,
(Bank of England, Guidance Notes for Banks and Building Societies on Money
Laundering, 1990).
,
.
,
,

54

. , , ,
,

.

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, ,
. ,

.

4.5.

4.5.1.
(Smurfing)

, (Smurfing),

/.
,

. , $10.000
15.000, $9.999
14.999 (Unger, 2007). ,
,

.

(Currency Smuggling)

,
.
.

55
, . ,

. bowling,
.

. , .
, ,
, (Unger, 2007).

. Financial Acton Task Force

FATF (FATF Report on Money Laundering Typologies, 2002).

. ,
,
.

.
,
,
. , .
,
.
1.500.000
480.000.000 80% (Unger, 2007).

56
 4.5.2.
/

, ,
,
, .
,
.
, Cayman,
.

,
, , . (FATF Report on Money Laundering Typologies,
2002). ,
.
,
,
. ,
.

Financial Action Task Force,

,
,
(.. 10.000 15.000).

.

.
,

57
 . , ,
. .

(Payable-through accounts PTA)

Payable-through .
,
,
(Unger, 2007).

.

. ,
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Back-to-back

back-to-back
.

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58
 .
(Unger, 2007).

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MoneyGram, , .
,

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, premium
(Unger, 2007).

. ,
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.

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59
 (Shell companies)

shell

(FATF Report on Money Laundering
Typologies, 2002).

.
(Special Purpose Entities SPEs)
(International Business Companies (IBCs).
.
loan back .
,
,
(Unger, 2007).
, ,
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60
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Financial Action Task Force,

(FATF Report on Money
Laundering Typologies, 2002).
, ,
.

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(FATF Report on Money Laundering Typologies, 2002). ,

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62
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4.5.4.
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63


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4.6.

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64
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65
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BITCOIN

5.1.

13 14 4 . 3691/2008
1/506/8.4.2009




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( ,
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Financial Action Task
Force (F.A.T.F.) .
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.

66
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, :

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