Purpose

By implementing Directive (EU) 2015/849 of the European Parliament and of the Council of May 20, 2015, the Polish legislator decided to pass the Act of 1 March 2018 on counteracting money laundering and financing of terrorism (AML). In connection with it, many interpretative doubts have arisen. The purpose of this paper is to explain one of them, namely, to indicate whether the provision by a company of a registered office for economic activity to another company from the same capital group means that the company granting its headquarters has achieved the status of an obligated institution pursuant to Article 2 section 1 point 16 letter c) of AML.

Design/methodology/approach

This study is based on a grammatical, systemic and functional interpretation. It is enriched with national and supranational regulations, doctrinal considerations and current jurisprudence.

Findings

On the basis of the conducted analysis, the author concludes that providing a headquarters to another company from the same capital group may mean meeting the conditions of an obligated institution within the meaning of Article 2 section 1 point 16 letter c) of AML and obtaining by the company providing the registered office the status of an obliged entity.

Originality/value

This paper contributes to the clarification of the AML interpretation problem. Adopting a similar approach when analysing other obligated institutions may positively influence the consolidation of the correct interpretation path of AML regulations.

中文翻译：

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为同一资本集团的公司提供业务总部和义务机构的地位

目的

通过执行欧洲议会和理事会 2015 年 5 月 20 日的指令 (EU) 2015/849，波兰立法者决定通过 2018 年 3 月 1 日关于打击洗钱和资助恐怖主义 (AML) 的法案。与此相关，出现了许多解释上的疑问。本文的目的是解释其中一个，即表明一家公司向同一资本集团的另一家公司提供经济活动的注册办事处是否意味着授予其总部的公司已达到根据《反洗钱法》第 2 条第 1 款第 16 点 c) 项规定的义务机构。

设计/方法/方法

本研究基于语法、系统和功能解释。它富含国家和超国家法规、理论考虑和当前的判例。

发现

根据所进行的分析，作者得出结论，向同一资本集团的另一家公司提供总部可能意味着满足《反洗钱法》第 2 条第 1 款第 16 点 c) 项所指的义务机构的条件，并获得向注册办事处提供义务实体地位的公司。

原创性/价值

本文有助于澄清 AML 解释问题。在分析其他义务机构时采用类似的方法可能会对巩固反洗钱法规的正确解释路径产生积极影响。