Official Journal of the European Union

C series

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C/2025/518

Judgment of the Court (First Chamber) of 5 December 2024 (request for a preliminary ruling from the Augstākā tiesa (Senāts) – Latvia) – ‘MISTRAL TRANS’ SIA v Valsts ieņēmumu dienests

(Case C-3/24,

MISTRAL TRANS)

(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 - Article 2(1)(3)(a) - Obliged entity - Concept of ‘external accountants’ - Accounting services provided, on an ancillary basis, to companies related to the entity providing them)

(C/2025/518)

Language of the case: Latvian

Referring court

Parties to the main proceedings

Applicant: ‘MISTRAL TRANS’ SIA

Defendant: Valsts ieņēmumu dienests

Operative part of the judgment

Article 2(1)(3)(a) 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,

must be interpreted as meaning that the concept of ‘external accountants’, within the meaning of that provision, refers to natural or legal persons whose professional activity consists in independently providing accounting services, such as the preparation, keeping or auditing of accounts, to third parties. By contrast, a legal person that keeps the accounts of companies related to it, with a view to pooling resources, does not fall within the scope of that concept.

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ELI: http://data.europa.eu/eli/C/2025/518/oj

ISSN 1977-091X (electronic edition)

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* Language of the case: Latvian.