Die Ausgleichseinziehung in der aktuellen italienischen Strafrechtsdogmatik

[Machine translation] More and more innovative commercial enterprises are now involved in the lucrative businesses of organized crime. Reputable banks — mostly in their offshore branches — in the shadow of banking secrecy, keep numbered accounts on which not only evaded taxes are “managed” (i.e. interest) as black money, but also billions of dollars derived from criminal transactions., In the area of economic crime, there are two alarming phenomena in particular: on the one hand, the increasing overlap of organized crime with economic crime and, on the other hand, their growing interdependency1. The informal interrelationships serve in particular to build bridges between regulated and criminalized markets and to offer and sell goods and services with the highest possible profits on both legal and illegal markets. An example from Italian practice: A member of a criminal organization sits both on the supervisory board of a bank and on the supervisory boards of other companies, whose members in turn simultaneously occupy dominant positions in other companies or are represented on their supervisory boards there. As in this example, banks and corporations are often linked to each other via joint subsidiaries, investments, services or in other manners2., In addition to everyday visible transactions, as a result of the dematerialization of assets, fewer and fewer illegal transactions dependent on the possession of immovable property are being conducted, for example, which may be the subject of crimes related to trademark abuse. The financial market is an ideal “washing machine” for the huge flows of money that are smuggled into the legal market by criminal organizations and thus ultimately undermine the principles of free competition or infiltrate the guidelines and rules applicable there., In many criminal proceedings, however, law enforcement authorities have so far been unable to prove the illegal origin of funds used, for example, to purchase real estate or make investments. The resulting criminal procedural problems show that traditional investigative tools are unsuitable for prosecuting these new forms of crime. The European Union has therefore developed special measures and means in its directives, which every member state must implement and apply. The principle of “extended seizure” was last laid down in Directive 2014/42/EU of the European Parliament and of the Council of 3 April 2014 on the seizure and confiscation of instruments and proceeds of crime in the European Union