Case C-621/25, VB Investments: Request for a preliminary ruling from the Administratīvā apgabaltiesa (Latvia) lodged on 19 September 2025 – SIA VB Investments v Valsts ieņēmumu dienests
Date: 2025-09-19
Institutions: Court of Justice
Subjects: accountant, financial transaction, legal person, money laundering, provision of services, terrorism financing, trade intermediary








C_202506125EN.000101.fmx.xml












Official Journal of the European Union


EN
C series













C/2025/6125


8.12.2025






Request for a preliminary ruling from the Administratīvā apgabaltiesa (Latvia) lodged on 19 September 2025 – SIA ‘VB Investments’ v Valsts ieņēmumu dienests


(Case C-621/25, VB Investments)

(C/2025/6125)
Language of the case: Latvian

Referring court

Administratīvā apgabaltiesa

Parties to the main proceedings


Appellant: SIA ‘VB Investments’
         

Respondent: Valsts ieņēmumu dienests

Questions referred







1.


Must Article 2(1)(3)(b) of Directive (EU) 2015/849 of the European Parliament and of the Council of 20 May 2015 on the prevention of the use of the financial system for the purposes of money laundering or terrorist financing, amending Regulation (EU) No 648/2012 of the European Parliament and of the Council, and repealing Directive 2005/60/EC of the European Parliament and of the Council and Commission Directive 2006/70/EC, (1) be interpreted as meaning that the concept of ‘independent legal professional’ appearing in that provision is also applicable to a legal person who, in the context of its professional activity (economic activity), does not carry on the activity of providing legal services to clients? Is a legal person who makes transfers of funds (between other persons, as an intermediary who facilitates the making of payments) included in that concept merely on account of carrying on that activity?










2.


Must Article 2(1)(3)(b)(ii) of Directive (EU) 2015/849 of the European Parliament and of the Council of 20 May 2015 on the prevention of the use of the financial system for the purposes of money laundering or terrorist financing, amending Regulation (EU) No 648/2012 of the European Parliament and of the Council, and repealing Directive 2005/60/EC of the European Parliament and of the Council and Commission Directive 2006/70/EC, be interpreted as meaning that the activities listed there, ‘[participation] whether by acting on behalf of and for their client in any financial or real estate transaction, or by assisting in the planning or carrying out of transactions for their client concerning the … managing of client money, securities or other assets’, also include a situation in which a legal person who is a party to a tripartite agreement has undertaken to make and makes transfers of the funds of other legal persons between those persons (as an intermediary who facilitates the making of payments)? Must such activities be regarded as constituting participation in transactions on behalf of and for the client and managing client money, within the meaning of that provision?










3.


Must Article 2(1)(3)(b)(ii) of Directive (EU) 2015/849 of the European Parliament and of the Council of 20 May 2015 on the prevention of the use of the financial system for the purposes of money laundering or terrorist financing, amending Regulation (EU) No 648/2012 of the European Parliament and of the Council, and repealing Directive 2005/60/EC of the European Parliament and of the Council and Commission Directive 2006/70/EC, be interpreted as meaning that the concepts of ‘independent legal professional’ and ‘client’ appearing in that provision also apply to those cases in which related parties participate in a transaction and in which one related party participates in the transaction as an intermediary in the making of payments in order to ensure that the incoming and outgoing payments of another related party, coming from or going to other legal persons, are secure?






(1)  
            OJ 2015 L 141, p. 73.


ELI: http://data.europa.eu/eli/C/2025/6125/oj
ISSN 1977-091X (electronic edition)