Predicate offences definition
Predicate offences means offences resulting in unlawful gain that is later the object of money laundering. A general discussion of money-laundering predicate offences and the main types of them follows, but no specific risk classification of such offences is involved. On the other hand, there will also be a special discussion of tax fraud as a predicate offence, and those offences have a risk classification according to the risk assessment's methodology. The analysis was based, for example, on replies to the questionnaires, information from the LEA, the FIU and the Directorate of Tax Investigations, information and reports from other governmental units and appropriate legislation.