The legal concept of money laundering varies across jurisdictions and international instruments, leading to no universally accepted definition of its constitutive acts or perpetrators. Generally, money laundering involves 'processing' criminal proceeds from a predicate crime, with the aim of concealing their illicit origin. In 2012, the Financial Action Task Force (FATF) included tax crimes among predicate offenses for money laundering but left individual states to define the scope and seriousness of such crimes. This paper examines how neighbouring countries of the Republic of Serbia have incorporated FATF Recommendations into their criminal codes, particularly regarding tax evasion. It also considers the role of European Union membership in shaping these definitions.

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