SOME PROBLEMS OF EXPLICIT SIGNS OF LEGALIZATION (LAUNDERING) OF CRIMINALLY OBTAINED PROPERTY COMMITTED WITH THE USE OF VIRTUAL ASSETS

Abstract

The article examines the peculiarities of the impact of technical, legal,
financial and economic properties of virtual assets on the content of explicit
features of a criminal offence under Article 209 of the Criminal Code of Ukraine.
The author notes the problems of recognising virtual assets as the subject of
legalisation (laundering) of property and funds obtained by criminal means. The
author examines the peculiarities of legal regulation of virtual assets under
Ukrainian legislation. It is concluded that due to the amendments to the Civil
Code of Ukraine in 2023 in terms of regulating the legal status of property, it
became possible to recognise virtual assets as the subject of a criminal offence
when qualifying it under Article 209 of the Criminal Code of Ukraine. The author
assesses the prospects of recognising virtual assets as an object of a criminal
offence under Article 209 of the Criminal Code of Ukraine after the entry into
force of the Law ‘On Virtual Assets’.