Criminal liability of legal entities in the crime of money laundering in the criminal law of Iran and Egypt

Mosapoor, Mohammad; Janipor, Ali

doi:10.22034/aeclr.2024.461222.1147

Criminal liability of legal entities in the crime of money laundering in the criminal law of Iran and Egypt

Document Type : Original Article

Authors

mohammad mosapoor ¹

ali janipor ²

¹ Doctoral student of criminal law and criminology, Yasouj Islamic Azad University, Iran

² Assistant Professor, Department of Criminal Law and Criminology, Islamic Azad University, Yasouj Branch, Iran

10.22034/aeclr.2024.461222.1147

Abstract

Social necessities and the increasing role of legal entities in social transformations, as well as possessing sources of risk and widespread involvement in committing various economic, industrial, environmental crimes, etc., made their acceptance of criminal responsibility inevitable. The findings of the article showed that the criminal system of Iran in 1392 accepted the criminal responsibility of legal entities not as an exception, but as a rule; In the criminal system of Egypt, the criminal liability of legal entities has been accepted and implemented since 1945. Also, the legislator of Iran in 1386 and the legislator of Egypt in 2002 (1381) have provided criminal measures to prevent and fight against money laundering by legal entities. The conclusion of the research showed that money laundering is one of the most important issues of criminal law in Iran and Egypt and can have devastating effects on the economy of each of the two countries. In the field of combating money laundering in Iran's laws, an attempt has been made to respond to it by amending the anti-money laundering law in 2017; And on the other hand, the primary goals of developing anti-money laundering legal systems in the two legal systems of Iran and Egypt are different from each other.

Keywords

Legal entities

money laundering

criminal liability

Iran

Egypt

Subjects