等值没收及可追缴资产评估规则探析

发布时间：2019-01-04 23:12

【摘要】：广义的等值没收在吸收和借鉴狭义等值没收规则的基础上,创立了一整套缜密的规范体系,对各种不同形态的犯罪所得及其收益进行精准估值,计算出可追缴资产数额并将此数额确定为没收的上限。在可追缴资产中,特别值得研究的犯罪所得特殊形态是:推定的犯罪所得和污点赠与。在根据被害人的财产损失评估犯罪所得的数额时,切忌简单行事,需要本着公平、合理的原则进行具体分析和认定。对可追缴资产的甄别、认定和估算应当自刑事扣押、冻结或查封措施采用之时开始。如果有关财产被转移到境外或者处于境外,对犯罪资产的追踪、扣押、冻结、没收和处置以及相关的国际合作成功与否,还将取决于外国法和国际法关于当事人权利保障规则的适用。
[Abstract]:In the broad sense, on the basis of absorbing and drawing lessons from the narrow equivalent confiscation rules, a set of rigorous normative systems has been created to accurately value the proceeds of crime and their proceeds in various forms, Calculate the amount of recoverable assets and fix this amount as the maximum amount of forfeiture. Among recoverable assets, the special forms of proceeds of crime are presumed proceeds of crime and tainted gifts. When evaluating the amount of the proceeds of crime according to the victim's property loss, we should not act simply, and we need to make concrete analysis and confirmation based on the principle of fairness and reasonableness. Identification and estimation of recoverable assets should begin at the time of criminal seizure, freezing or seizure. If the property concerned is transferred abroad or is located abroad, the tracing, seizure, freezing, confiscation and disposal of criminal assets, as well as the success of relevant international cooperation, It will also depend on the application of the rules of foreign and international law on the protection of the rights of the parties.
【作者单位】：北京师范大学刑事法律科学研究院;
【基金】：笔者主持的国家社科基金2015年一般项目“境外追逃追赃国际司法合作与国内立法完善研究”(项目批准号:15BFX188)的研究成果之一
【分类号】：D914

【共引文献】