TY - JOUR
TI - Selected aspects of crime involving virtual currencies
AU - Opitek, Paweł
AU - Butor-Keler, Agnieszka
AU - Kanclerz, Karol
TI - Selected aspects of crime involving virtual currencies
AB - 
	The article consists of two parts. The first discusses issues related to the functioning of the crypto-assets market in Poland and internationally and the planned changes in the regulations governing this market. They concern the legal status of digital tokens and their use in money laundering and terrorist financing, as well as the obligations of obliged institutions in the anti-money laundering system. The second part of the study focuses on procedural and non-procedural issues related to virtual currencies. The status of the digital artefact in criminal proceedings, operational work and the conduct of investigations with a view to combating cryptocurrency crime are discussed. The article concludes with demands addressed to law enforcement and law enforcement agencies. The aim of the article is to provide a comprehensive overview of the issues related to the use of virtual currencies in the commission of crimes, covering in particular AML and terrorist financing issues.
VL - 2023
IS - Numer 4 (4)
PY - 2023
SN - 2720-4383
C1 - 2720-6351
SP - 325
EP - 376
DO - 10.4467/27204383TER.23.030.18332
UR - https://ejournals.eu/czasopismo/terroryzm/artykul/selected-aspects-of-crime-involving-virtual-currencies
KW - cryptocurrencies
KW - virtual currencies
KW - crime
KW - money laundering
KW - terrorist financing
KW - investigation
KW - digital footprints and evidence