C-3/24‘MISTRAL TRANS’ SIA v Valsts ieņēmumu dienests

Domstolens egne nøkkelord

Reference for a preliminary ruling – Prevention of the use of the financial system for the purposes of money laundering or terrorist financing – Directive (EU) 2015/849 – Scope – Article 2(1)(3)(a) – Obliged entity – Concept of ‘external accountants’ – Accounting services provided, on an ancillary basis, to companies related to the entity providing them.

Tolker

• Hvitvaskingsforordningen — forordning (EU) 2024/162432024R1624

Artiklene i dommen

Bestemmelsene står i domstolens egen nøkkelordslinje. Les artikkelteksten hos oss, dommen hos kilden.

• Artikkel 2