62023CJ0022_SUM
Case C‑22/23
‘Citadeles nekustamie īpašumi’ SIA
v
Valsts ieņēmumu dienests
(Request for a preliminary ruling from the administratīvā rajona tiesa)
Judgment of the Court (First Chamber) of 18 April 2024
(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 – Obliged entity – Article 3(7)(c) – Concept of ‘trust or company service provider’ – Provision of a registered office – Owner of immovable property who has entered into leases with legal persons – Registration of the registered office of such legal persons in that immovable property)
Approximation of laws – Prevention of the use of the financial system for the purpose of money laundering and terrorist financing – Directive 2015/849 – Trust or company service provider – Concept – Leasing owner letting immovable property to a lessee who has registered, with the consent of the leasing owner, his or her registered office at that property and carries out transactions there – Precluded
(European Parliament and Council Directive 2015/849, as amended by Directive 2018/843, Art. 3(7)(c))
(see paragraphs 36, 37, 39-47, 51, operative part)
See the text of the decision.