Blanchiment: du secret professionnel à la délation...
Auteur | Thierry Afschrift |
Fonction | Licenciée de l'Université Libre de Bruxelles |
Depuis plusieurs années, les organismes financiers sont tenus de notifier à la cellule de traitement des informations financières, leurs soupçons de blanchiment, quant à des opérations que leur demandent d'effectuer certains clients.
Une loi du 10 août 1998 a étendu considérablement la portée de cette législation. Tout d'abord, de nouvelles professions, qui ne relèvent pas du secteur financier, se voient contraintes de dénoncer des faits à la CTIF: les notaires, les reviseurs d'entreprises, les experts-comptables externes, les huissiers de justice, les intermédiaires immobiliers et les casinos.
Ensuite, pour les quatre premières professions citées ci-dessus, l'obligation de dénonciation ne porte pas sur des opérations financières, que ces professions n'ont normalement pas pour vocation d'effectuer, mais bien sur n'importe quelle opération réalisée par leurs clients, même sans leur intermédiaire, et dont ils auraient connaissance.
Seule atténuation, pour les notaires, les experts-comptables et leurs reviseurs d'entreprises: ils ne doivent pas dénoncer de simples soupçons, mais bien les faits qu'ils constatent et savent être liés au blanchiment de capitaux ou qui sont susceptibles de constituer la preuve d'un tel blanchiment de capitaux.
Il faut donc une espèce de soupçon qualifié pour que des professions soient contraintes de déroger à leur secret professionnel et d'en arriver à faire exactement l'inverse: dénoncer leurs clients.
Le moins qu'on puisse dire est que cette notion de soupçons qualifiés est pour le moins complexe à déterminer: à partir de quel stade dépasse-t-on le simple soupçon pour atteindre le stade de faits qui, sans nécessairement constituer la preuve d'un blanchiment, «sont susceptibles» de constituer cette preuve?
On oblige ainsi les membres de ces professions, dont l'objet n'est pas d'investiguer auprès de leurs clients, à raisonner sur la base de très délicates présomptions quant à la question...
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