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MONEYVAL 2012 17 HS Ann COMMITTEE OF EXPERTS ON THE EVALUATION OF ANTI-MONEY LAUNDERING MEASURES AND THE FINANCING OF TERRORISM (MONEYVAL) MONEYVAL(2012)17ANN Mutual Evaluation Report – Annexes Anti-Money Laundering and Combating the Financing of Terrorism THE HOLY SEE (INCLUDING VATICAN CITY STATE) 4 July 2012 The Holy See (including Vatican City State) is evaluated by MONEYVAL pursuant to Resolution CM/Res(2011)5 of the Committee of Ministers of 6 April 2011. This evaluation was conducted by MONEYVAL and the report was adopted as a third round mutual evaluation report at its 39 th Plenary (Strasbourg, 2-6 July 2012). © [2012] Committee of experts on the evaluation of anti-money laundering measures and the financing of terrorism (MONEYVAL). All rights reserved. Reproduction is authorised, provided the source is acknowledged, save where otherwise stated. For any use for commercial purposes, no part of this publication may be translated, reproduced or transmitted, in any form or by any means, electronic (CD-Rom, Internet, etc) or mechanical, including photocopying, recording or any information storage or retrieval system without prior permission in writing from the MONEYVAL Secretariat, Directorate General of Human Rights and Rule of Law, Council of Europe (F-67075 Strasbourg or [email protected] ). 2 LIST OF ANNEXES ANNEX I DETAILS OF ALL BODIES MET ON THE ON-SITE MISSION - MINISTRIES, OTHER GOVERNMENT AUTHORITIES OR BODIES, PRIVATE SECTOR REPRESENTATIVES AND OTHERS.......................................................................................................... 5 ANNEX II DESIGNATED CATEGORIES OF OFFENCES BASED ON THE FATF METHODOLOGY ......................................................................................................................................... 6 ANNEX III APOSTOLIC LETTER IN THE FORM OF A “MOTU PROPRIO” ...................................... 12 ANNEX IV ACT NO. CXXVII (ORIGINAL AML/CFT LAW) ............................................................... 13 ANNEX V DECREE NO. CLIX – (REVISED AML/CFT LAW) .............................................................. 36 ANNEX VI STATUTE OF THE FINANCIAL INTELLIGENCE AUTHORITY (FIA) .......................... 69 ANNEX VII LATERAN TREATY............................................................................................................. 72 ANNEX VIII EXTRACTS FROM APOSTOLIC CONSTITUTION PASTOR BONUS........................... 78 ANNEX IX EXTRACT FROM GENERAL REGULATIONS OF THE ROMAN CURIA ..................... 100 ANNEX X FUNDAMENTAL LAW OF VATICAN CITY STATE......................................................... 111 ANNEX XI LAW NO. CCCLXXXIV LAW ON THE GOVERNMENT OF THE VATICAN CITY STATE........................................................................................................................................................ 115 ANNEX XII ACT ON THE SOURCES OF LAW ................................................................................... 120 ANNEX XIII EXTRACTS FROM THE ITALIAN PENAL CODE (1888).............................................. 124 ANNEX XIV LAW NO. CCXXVII – LAW IN REGARD TO MODIFICATIONS IN THE PENAL SYSTEM..................................................................................................................................................... 135 ANNEX XV EXTRACTS FROM THE ITALIAN CODE OF CRIMINAL PROCEDURE (1913)......... 137 ANNEX XVI LAW THAT APPROVES THE JUDICIARY SYSTEM.................................................... 143 ANNEX XVII REGULATION NO. 1 CONCERNING THE CARRYING OF CASH ON ENTERING OR LEAVING THE VATICAN CITY STATE.................................................................... 147 ANNEX XVIII REGULATION NO.2 CONCERNING THE TRANSPORTATION OF CASH AND FINANCIAL INSTRUMENTS ENTERING OR LEAVING VATICAN CITY STATE ......................... 149 ANNEX XIX REGULATION NO 3 CONCERNING ADMINISTRATIVE SANCTIONS .................... 153 ANNEX XX REGULATION NO. 4 OF THE FINANCIAL INTELLIGENCE AUTHORITY REGULATING REQUIREMENTS VIS-A-VIS THE TRANSFER OF FUNDS ..................................... 157 ANNEX XXI REGULATION NO. 5 OF THE FINANCIAL INTELLIGENCE AUTHORITY GOVERNING THE CONTENT, MEANS OF IDENTIFICATION (ALSO THROUGH ANOMALY INDICATORS) AND FORWARDING OF REPORTS OF SUSPICIOUS TRANSACTIONS................ 163 ANNEX XXII INSTRUCTION NO. 1 IN MATTERS OF ORGANISATION, PROCEDURES AND INTERNAL CONTROLS PREVENTING THE MISUSE OF DESIGNATED ENTITIES FOR THE PURPOSE OF MONEY LAUNDERING AND FINANCING OF TERRORISM.................................... 167 ANNEX XXIII INSTRUCTION NO. 2 IN MATTERS OF ASSESSMENT OF RISK FACTORS AND CUSTOMER DUE DILIGENCE...................................................................................................... 172 ANNEX XXIV INSTRUCTION NO. 4 INDICATORS OF ANOMALIES FOR THE REPORTING OF SUSPICIOUS TRANSACTIONS ........................................................................................................ 181 ANNEX XXV CHIROGRAPH ON INSTITUTE FOR RELIGIOUS WORK 1 MARCH 1990 .............. 186 3 ANNEX XXVI INSTITUTE FOR RELIGIOUS WORKS BY-LAWS..................................................... 188 ANNEX XXVII IOR AML/CFT POLICY................................................................................................. 194 ANNEX XXVIII APSA REGULATIONS................................................................................................ 212 ANNEX XXIX APSA ANTI-MONEY LAUNDERING AND ANTI-TERRORISM PROCEDURES.... 229 ANNEX XXX LAW NO. V ON THE ECONOMIC, COMMERCIAL AND PROFESSIONAL ORDER....................................................................................................................................................... 236 ANNEX XXXI LAW NO. CLXXXVII CONCERNING VOLUNTEER ACTIVITIES .......................... 239 ANNEX XXXII MONETARY AGREEMENT BETWEEN THE EUROPEAN UNION AND THE VATICAN CITY STATE........................................................................................................................... 242 ANNEX XXXIII REGULATIONS OF THE CORPS OF GENDARMERIE ........................................... 248 ANNEX XXXIV OVERVIEW AND DETAILED DESCRIPTION OF IOR CLIENT INDUSTRY CODES ....................................................................................................................................................... 267 ANNEX XXXV INTERPRETATION CONCERNING THE POWERS OF CONFISCATION HELD BY THE JUDGE IN CRIMINAL MATTERS........................................................................................... 269 ANNEX XXXVI LEGAL PERSONS LISTED IN THE REGISTRIES OF THE GOVERNATORATE OF VATICAN CITY STATE................................................................................. 272 4 ANNEX I Details of all bodies met on the on-site mission - Ministries, other government authorities or bodies, private sector representatives and others His Holiness Pope Benedict XVI Cardinal Secretary of State Cardinal Tarcisio Bertone President of the Financial Intelligence Authority, His Eminence Cardinal Attilio Nicora Administration of the Patrimony of the Apostolic See (APSA) Equestrian Order of the Holy Sepulchre of Jerusalem FIA Steering Committee Financial Information Authority (FIA) Gendarmerie Corps Governorate (including Departments for Legal Affairs, Accounting, Administration and Legal Persons) Institute for Works of Religion (IOR) Pontifical Council Cor Unum Prefecture for the Economic Affairs of the Holy See Promoter of Justice Secretariat of State Vatican City Judiciary 5 ANNEX II Designated categories of offences based on the FATF Methodology Designated categories of offences based on the Offence in domestic legislation FATF Methodology Participation in an organized criminal group Arts. 248-250 of the Criminal Code punish the and racketeering constitution, participation, leading or financing organized criminal group and racketeering . Terrorism, including terrorist financing a) Art. 4 of the Act. N. CXXVII (Chapter III) introduced the Art. 138 bis of the Criminal Code (Book, II, Title I, Chapter IV) punishing the offence of association for terrorist purposes or subversion . b) Art. 4 bis of the Act. N. CXXVII (Chapter III) introduced the Art. 138 ter of the Criminal Code (Book, II, Title I, Chapter IV) punishing the offence of terrorist financing . c) Art. 5 of the Act. N. CXXVII (Chapter III) introduced the Art. 138 quater of the Criminal Code (Book, II, Title I, Chapter IV) punishing the offence of recruitment for terrorist purposes or subversion . d) Art. 6 of the Act. N. CXXVII (Chapter III) introduced Art. 138 quinquies of the Criminal Code (Book, II, Title I, Chapter IV) punishing the offence of training activities for terrorist purposes or subversion . e) Art. 7 of the Act. N. CXXVII (Chapter III) introduced Art. 138 sexies of the Criminal Code (Book, II, Title I, Chapter IV) punishing the offence of attack for terrorist purposes or subversion. f) Art. 8 of the Act. N. CXXVII (Chapter III) introduced Art. 138 septies of the Criminal Code (Book, II, Title I, Chapter IV) punishing the offence of acts of terrorism with explosive or other lethal weapons . Trafficking in human beings and migrant Art. 14 of the Act n. CXXVII (Chapter III) smuggling introduced Art. 145 bis of the Criminal Code (Book II, Title II, Chapter III) punishing the offence of trafficking in human beings , including migrant smuggling . Sexual exploitation, including sexual (a) Art. 331-334 of the Criminal Code punish sexual exploitation of children violence, corruption and exploitation , including cases in which
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