C-544/19„ЕCOTEX BULGARIA“ LTD v Teritorialna direktsia na Natsionalnata agentsia za prihodite

The court's own keywords

Reference for a preliminary ruling – Article 63 TFEU – Free movement of capital – Directive (EU) 2015/849 – Scope – National legislation requiring payments exceeding a certain amount to be made only by transfer or deposit into a payment account – Article 65 TFEU – Justification – Combating tax evasion and tax avoidance – Proportionality – Administrative penalties of a criminal nature – Article 49 of the Charter of Fundamental Rights of the European Union – Principles of legality and proportionality of criminal offences and penalties.

Interprets

• Anti-Money Laundering Regulation — Regulation (EU) 2024/162432024R1624

Articles in the ruling

The provisions are named in the court own keyword line. Read the article text here, the ruling at the source.

• Article 49
• Article 63
• Article 65