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

Domstolens egne nøkkelord

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.

Tolker

• Hvitvaskingsforordningen — forordning (EU) 2024/162432024R1624

Artiklene i dommen

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

• Artikkel 49
• Artikkel 63
• Artikkel 65