{"id":57494,"date":"2023-11-02T08:30:45","date_gmt":"2023-11-02T07:30:45","guid":{"rendered":"https:\/\/www.whistlelink.com\/?post_type=blog&p=57494"},"modified":"2023-11-06T14:56:19","modified_gmt":"2023-11-06T14:56:19","slug":"dopady-noveho-zakona-o-ochrane-oznamovatelu-na-povinne-osoby-podle-aml-zakona","status":"publish","type":"blog","link":"https:\/\/www.whistlelink.com\/cs\/blog\/dopady-noveho-zakona-o-ochrane-oznamovatelu-na-povinne-osoby-podle-aml-zakona\/","title":{"rendered":"Dopady nov\u00e9ho z\u00e1kona o ochran\u011b oznamovatel\u016f na povinn\u00e9 osoby podle AML z\u00e1kona"},"content":{"rendered":"\n

Whistleblowing se stal kl\u00ed\u010dov\u00fdm n\u00e1strojem p\u0159i odhalov\u00e1n\u00ed nez\u00e1konn\u00fdch \u010dinnost\u00ed a podpo\u0159e transparentnosti v r\u016fzn\u00fdch odv\u011btv\u00edch. Dne 1. srpna 2023 vstoupil v \u010cesk\u00e9 republice v platnost nov\u00fd z\u00e1kon o ochran\u011b oznamovatel\u016f, kter\u00fd p\u0159in\u00e1\u0161\u00ed v\u00fdznamn\u00e9 zm\u011bny st\u00e1vaj\u00edc\u00edch z\u00e1kon\u016f. Jednou z kl\u00ed\u010dov\u00fdch zm\u011bn byl dopad na povinn\u00e9 osoby podle z\u00e1kona o n\u011bkter\u00fdch opat\u0159en\u00edch proti legalizaci v\u00fdnos\u016f z trestn\u00e9 \u010dinnosti a financov\u00e1n\u00ed terorismu<\/a> (AML z\u00e1kon). V tomto blogov\u00e9m p\u0159\u00edsp\u011bvku se budeme zab\u00fdvat t\u00edm, jak nov\u00fd z\u00e1kon ovliv\u0148uje povinn\u00e9 osoby a jak\u00e9 d\u016fsledky m\u00e1 zaveden\u00ed intern\u00edho syst\u00e9mu hl\u00e1\u0161en\u00ed.<\/p>\n\n\n\n

Pochopen\u00ed povinn\u00fdch osob podle AML z\u00e1kona<\/h2>\n\n\n\n

Podle \u010desk\u00e9ho oznamovac\u00edho AML z\u00e1kona pat\u0159\u00ed mezi povinn\u00e9 osoby \u0159ada subjekt\u016f, v\u010detn\u011b bank, finan\u010dn\u00edch instituc\u00ed, poji\u0161\u0165oven, poji\u0161\u0165ovac\u00edch zprost\u0159edkovatel\u016f, provozovatel\u016f hazardn\u00edch her, realitn\u00edch kancel\u00e1\u0159\u00ed, advok\u00e1tn\u00edch kancel\u00e1\u0159\u00ed a \u00fa\u010detn\u00edch kancel\u00e1\u0159\u00ed. Tyto spole\u010dnosti maj\u00ed povinnost bojovat proti pran\u00ed \u0161pinav\u00fdch pen\u011bz a financov\u00e1n\u00ed terorismu t\u00edm, \u017ee zavedou p\u0159\u00edslu\u0161n\u00e1 opat\u0159en\u00ed a ohl\u00e1s\u00ed ve\u0161ker\u00e9 podez\u0159el\u00e9 \u010dinnosti.<\/p>\n\n\n\n

Novela z\u00e1kona proti pran\u00ed \u0161pinav\u00fdch pen\u011bz<\/h2>\n\n\n\n

Novela AML z\u00e1kona zav\u00e1d\u00ed v\u00fdznamnou zm\u011bnu t\u00edm, \u017ee povinn\u00fdm osob\u00e1m ukl\u00e1d\u00e1 povinnost zav\u00e9st intern\u00ed syst\u00e9m oznamov\u00e1n\u00ed, kter\u00fd je v souladu se z\u00e1konem o ochran\u011b oznamovatel\u016f. D\u0159\u00edve bylo oznamov\u00e1n\u00ed poru\u0161en\u00ed povinnost\u00ed vy\u017eadov\u00e1no pouze podle AML z\u00e1kona.<\/p>\n\n\n\n

Nyn\u00ed v\u0161ak tyto spole\u010dnosti mus\u00ed zav\u00e9st intern\u00ed syst\u00e9m hl\u00e1\u0161en\u00ed, kter\u00fd umo\u017e\u0148uje hl\u00e1\u0161en\u00ed jak podle z\u00e1kona proti pran\u00ed \u0161pinav\u00fdch pen\u011bz, tak podle z\u00e1kona o ochran\u011b oznamovatel\u016f, a to bez ohledu na po\u010det zam\u011bstnanc\u016f.<\/span><\/strong> To znamen\u00e1, \u017ee ve\u0161ker\u00e9 trestn\u00e9 \u010diny na pracovi\u0161ti, naru\u0161en\u00ed bezpe\u010dnosti \u00fadaj\u016f nebo p\u0159estupky, na kter\u00e9 se vztahuje z\u00e1kon o ochran\u011b oznamovatel\u016f, mus\u00ed b\u00fdt rovn\u011b\u017e hl\u00e1\u0161eny v r\u00e1mci intern\u00edho syst\u00e9mu.<\/p>\n\n\n\n

D\u016fsledky z\u00e1kona o ochran\u011b oznamovatel\u016f<\/h2>\n\n\n\n

Z\u00e1kon o ochran\u011b oznamovatel\u016f se zab\u00fdv\u00e1 tak\u00e9 ot\u00e1zkou anonymn\u00edho oznamov\u00e1n\u00ed. A\u010dkoli se povinnost anonymn\u00edho ozn\u00e1men\u00ed do z\u00e1kona o ochran\u011b oznamovatel\u016f nedostala, z\u016fst\u00e1v\u00e1 implementovan\u00e1 v r\u00e1mci AML z\u00e1kona. Povinn\u00e9 osoby proto mus\u00ed anonymn\u00ed ozn\u00e1men\u00ed p\u0159ij\u00edmat a nakl\u00e1dat s nimi stejn\u011b jako s ostatn\u00edmi ozn\u00e1men\u00edmi. T\u00edm je zaji\u0161t\u011bna ochrana v\u0161ech oznamovatel\u016f, a\u0165 u\u017e identifikovan\u00fdch, nebo anonymn\u00edch.<\/p>\n\n\n\n

Zm\u011bny a probl\u00e9my v procesu oznamov\u00e1n\u00ed<\/h2>\n\n\n\n

Podle z\u00e1kona o ochran\u011b oznamovatel\u016f jsou povinn\u00e9 osoby povinny aktualizovat sv\u00e9 vnit\u0159n\u00ed p\u0159edpisy tak, aby zahrnovaly intern\u00ed syst\u00e9m oznamov\u00e1n\u00ed. To zahrnuje jmenov\u00e1n\u00ed vhodn\u00e9 osoby v r\u00e1mci organizace, kter\u00e1 bude zpracov\u00e1vat p\u0159\u00edchoz\u00ed hl\u00e1\u0161en\u00ed. Z\u00e1sadn\u00ed je informovat zam\u011bstnance, uchaze\u010de o zam\u011bstn\u00e1n\u00ed, osoby samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinn\u00e9 a dal\u0161\u00ed spolupracuj\u00edc\u00ed osoby o dostupnosti intern\u00edho syst\u00e9mu oznamov\u00e1n\u00ed.<\/p>\n\n\n\n

Implementace whistleblowingu v r\u00e1mci z\u00e1kona proti pran\u00ed \u0161pinav\u00fdch pen\u011bz s sebou nese specifick\u00e9 v\u00fdzvy. Intern\u00ed syst\u00e9m pro pod\u00e1v\u00e1n\u00ed hl\u00e1\u0161en\u00ed nap\u0159\u00edklad nelze sd\u00edlet s extern\u00edmi stranami a extern\u00ed zad\u00e1v\u00e1n\u00ed syst\u00e9mu je zak\u00e1z\u00e1no kv\u016fli riziku neopr\u00e1vn\u011bn\u00e9ho p\u0159\u00edstupu k citliv\u00fdm informac\u00edm. Krom\u011b toho jsou n\u011bkte\u0159\u00ed odborn\u00edci, jako jsou not\u00e1\u0159i, st\u00e1tn\u00ed z\u00e1stupci, advok\u00e1ti a soudn\u00ed vykonavatel\u00e9, i p\u0159i pod\u00e1v\u00e1n\u00ed ozn\u00e1men\u00ed podle z\u00e1kona AML st\u00e1le v\u00e1z\u00e1ni povinnost\u00ed ml\u010denlivosti.<\/p>\n\n\n\n

Je t\u0159eba rovn\u011b\u017e poznamenat, \u017ee hl\u00e1\u0161en\u00ed poru\u0161en\u00ed podle AML z\u00e1kona nelze zad\u00e1vat prost\u0159ednictv\u00edm syst\u00e9mu Ministerstva spravedlnosti pro extern\u00ed hl\u00e1\u0161en\u00ed. Nam\u00edsto toho by se takov\u00e1 poru\u0161en\u00ed m\u011bla hl\u00e1sit Finan\u010dn\u00edmu analytick\u00e9mu \u00fa\u0159adu a jin\u00fdm p\u0159\u00edslu\u0161n\u00fdm osob\u00e1m.<\/p>\n\n\n\n

Zaji\u0161t\u011bn\u00ed dodr\u017eov\u00e1n\u00ed p\u0159edpis\u016f<\/h2>\n\n\n\n

Pro zaji\u0161t\u011bn\u00ed souladu s nov\u00fdmi p\u0159edpisy mus\u00ed povinn\u00e9 osoby p\u0159ezkoumat a odpov\u00eddaj\u00edc\u00edm zp\u016fsobem aktualizovat sv\u00e9 intern\u00ed syst\u00e9my hl\u00e1\u0161en\u00ed. Syst\u00e9my skupinov\u00e9ho v\u00fdkaznictv\u00ed nejsou \u010desk\u00fdmi pr\u00e1vn\u00edmi p\u0159edpisy podporov\u00e1ny<\/a> a sd\u00edlen\u00ed intern\u00edho syst\u00e9mu v\u00fdkaznictv\u00ed je povoleno pouze pro konkr\u00e9tn\u00ed subjekty. Mezin\u00e1rodn\u00ed organizace proto mus\u00ed posoudit sv\u00e9 st\u00e1vaj\u00edc\u00ed syst\u00e9my a prov\u00e9st p\u0159\u00edpadn\u00e9 \u00fapravy, aby spl\u0148ovaly m\u00edstn\u00ed po\u017eadavky. Subjekty podl\u00e9haj\u00edc\u00ed regulaci AML mus\u00ed rovn\u011b\u017e p\u0159izp\u016fsobit sv\u00e9 syst\u00e9my hl\u00e1\u0161en\u00ed tak, aby byly v souladu se z\u00e1konem o ochran\u011b oznamovatel\u016f, a z\u00e1rove\u0148 zohlednit specifika \u010desk\u00e9 AML legislativy.<\/p>\n\n\n\n

<\/h2>\n\n\n\n

V\u00edce informac\u00ed o \u010desk\u00e9m z\u00e1kon\u011b o ochran\u011b oznamovatel\u016f AML a legislativn\u00edm procesu v oblasti ochrany oznamovatel\u016f naleznete zde:<\/p>\n\n\n\n