Official Journal of the European Union

C series

—

C/2024/3426

10.6.2024

Judgment of the Court (First Chamber) of 18 April 2024 (request for a preliminary ruling from the administratīvā rajona tiesa – Latvia) – ‘Citadeles nekustamie īpašumi’ SIA v Valsts ieņēmumu dienests

(Case C-22/23,

Citadeles nekustamie īpašumi)

(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)

(C/2024/3426)

Language of the case: Latvian

Referring court

Parties to the main proceedings

Applicant: ‘Citadeles nekustamie īpašumi’ SIA

Defendant: Valsts ieņēmumu dienests

Operative part of the judgment

Article 3(7)(c) 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, as amended by Directive (EU) 2018/843 of the European Parliament and of the Council of 30 May 2018,

must be interpreted as meaning that the leasing owner of real estate in which the lessee registers, with the consent of the leasing owner, its registered office and carries out transactions does not, by that fact alone, fall within the scope of the concept of a ‘trust or company service provider’, within the meaning of that provision.

—

ELI: http://data.europa.eu/eli/C/2024/3426/oj

ISSN 1977-091X (electronic edition)

—

* * *

* Language of the case: Latvian.