Abstract
The article provides a comparative analysis of individual provisions of the Directive (EU) 2018/1673 of the European Parliament and of the Council of 23 October 2018 on combating money laundering by criminal law as compared with the already existing national regulations. Its main purpose is to formulate an opinion as to the implementation of the provisions of the Directive into the Polish legal system. This assessment is based primarily on the enumeration of provision and facts indicating that the system of counteracting money laundering and financing terrorism operating on the basis of the applicable legislation meets the minimum requirement introduced by the EU legislator by the 6th AML Directive. The analysis comprises references not only to the national enacted laws, but also judgments of administrative courts and the case law of the CJEU. The main thesis of the article is a statement that many of the requirements laid down in the Directive have been already reflected in the Polish legislation, though there are still such which should force out legislative activity of the Polish legislation.