USE OF EVIDENCE OBTAINED THROUGH INTERNATIONAL REQUESTS FOR LEGAL ASSISTANCE: LEGAL AND PRACTICAL ASPECTS OF DISCLOSURE OF BANKING SECRECY IN THE CONTEXT OF INTERNATIONAL COOPERATION

Abstract

The article examines one of the most pressing aspects of international cooperation in criminal proceedings – the legal and practical foundations of using evidence obtained through international legal assistance, with a particular focus on the disclosure of banking secrecy. The legal nature of banking secrecy as a guarantee of confidentiality of financial information is analyzed, as well as its correlation with the needs of investigation in criminal cases, especially in cases concerning transnational crimes related to money laundering, corruption, and the financing of terrorism.The article considers the provisions of international law, including the European Convention on Mutual Assistance in Criminal Matters (1959), its Second Additional Protocol, the UN Convention against Corruption (2003), FATF recommendations, and other instruments regulating access to financial information through international requests. A comparative legal analysis of European states’ approaches to the protection of banking secrecy and the conditions of its disclosure in the context of international cooperation is conducted, highlighting the specificities of the legal regime in different jurisdictions.Special attention is given to judicial practice – both Ukrainian and that of the European Court of Human Rights. The issue of admissibility of evidence obtained in violation of national or international procedures for accessing banking information is revealed, as well as the consequences of declaring such evidence inadmissible.The research also examines the risks of violating the right to defense, the right to respect for private life, and the right to a fair trial. Based on a comprehensive analysis, the author formulates conclusions and proposals for improving Ukraine’s national legislation on the disclosure of banking secrecy in criminal proceedings, taking into account international standards and the state’s human rights obligations. At the same time, the necessity of ensuring a balance between the effectiveness of pre-trial investigation and the guarantees of human rights is emphasized.The article is addressed to researchers, legal practitioners, law enforcement officials, and all those interested in the issues of international legal assistance in criminal proceedings.