Oussama El Dakkak and Intercontinental SARL v Administration des douanes et droits indirects.
Date: 2017-05-04
19


The scope of that obligation to declare is determined on the basis of the interpretation to be given to the notion of a ‘natural person entering or leaving’ the European Union, referred to in Article 3(1).
20


In that regard, it should be pointed out at the outset that Regulation No 1889/2005 does not define that notion.
21


However, that notion is not ambiguous and must be understood as having its normal meaning, that is to say, as referring to the movement of a natural person from a place which is not part of EU territory to a place which is part of that territory, or from a place which is part of EU territory to one which is not.
23


In the absence of detail as to the territorial scope of an act of secondary legislation, that scope must be determined on the basis of those provisions, since the secondary legislation applies in principle to the same area as the Treaties themselves and applies automatically in that area (see, to that effect, judgment of 15 December 2015, Parliament and Commission v Council, C‑132/14 to C‑136/14, EU:C:2015:813, paragraphs 76 and 77).
29


In that regard, it should be recalled that, in accordance with recitals 2, 5 and 6 of Regulation No 1889/2005, the regulation seeks to prevent, discourage and avoid the introduction of the proceeds of illegal activities into the financial system and their investment after laundering by the establishment, inter alia, of a principle of obligatory declaration of the movements of cash entering or leaving the EU, allowing information to be gathered concerning them (see judgment of 16 July 2015, Chmielewski, C‑255/14, EU:C:2015:475, paragraph 18).
30


To that end, Article 3(1) of that regulation lays down an obligation, for any natural person entering or leaving the European Union and carrying an amount of cash equal to or more than EUR 10000, to declare that amount (see judgment of 16 July 2015, Chmielewski, C‑255/14, EU:C:2015:475, paragraph 19).
31


Moreover, as is apparent from Article 1(1) of Regulation No 1889/2005, read in conjunction with recitals 1 to 3 of that regulation, in the context of promoting harmonious, balanced and sustainable economic development throughout the European Union, that regulation seeks to supplement the provisions of Directive 91/308 by laying down harmonised rules for the control of cash entering or leaving the European Union (see judgment of 16 July 2015, Chmielewski, C‑255/14, EU:C:2015:475, paragraph 17).
32


In that context, it should also be recalled that the Court has held that Directive 2005/60/EC of the European Parliament and of the Council of 26 October 2005 on the prevention of the use of the financial system for the purpose of money laundering and terrorist financing (OJ 2005 L 309, p. 15), which replaced Directive 91/308, has as its main aim the prevention of the use of the financial system for the purposes of money laundering and terrorist financing, as is apparent both from its title and the preamble, and from the fact that it was adopted, like its predecessor, Directive 91/308, in an international context, in order to apply and make binding in the European Union the recommendations of the ‘Financial Action Task Force’ (FATF), which is the main international body combating money laundering (see, judgment of 25 April 2013, Jyske Bank Gibraltar, C‑212/11, EU:C:2013:270, point 46).