THE SUBJECT OF LEGALIZATION (LAUNDERING) OF CRIMINALLY OBTAINED PROPERTY, COMMITTED WITH THE USE OF VIRTUAL ASSETS

Abstract

Introduction. The current level of crime is marked by the active use of virtual assets, which act as an object, means, source of profit from illegal actions, and are also subject to confiscation within the framework of criminal proceedings. In this regard, questions logically arise regarding the determination of their place in the structure of the composition of a criminal offense.

Summary of the research results. The article attempts to summarize existing views on the problems of defining virtual assets as the subject of a criminal offense, in particular in criminal proceedings regarding the legalization (laundering) of property obtained by criminal means. The author's view on the definition of this concept is proposed.

Conclusions. The results of the study concluded that the subject of legalization (laundering) of property obtained through criminal means using virtual assets are the virtual assets themselves, which were obtained as a result of a criminal offense, as well as the proceeds derived from them. This includes any assets obtained directly or indirectly as a result of a crime, which are then used to conceal or disguise their illegal origin through financial transactions, including with virtual assets.