Judgment of the Court of Justice in the case CORPORATE COMPANIES.

Article 2(1), point 3(c) of Directive 2005/60/EC on the prevention of the use of the financial system for the purpose of money laundering and terrorist financing, read in conjunction with Article 3, point 7(a) of that directive, must be interpreted as meaning that a person, such as that at issue in the main proceedings, whose commercial activity consists in selling companies which it formed itself, without any prior request on the part of its potential clients, for the purposes of sale to those clients, by means of a transfer of its shares in the capital of the company being sold, falls within the scope of those provisions. 



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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