Directive (EU) 2015/849 on the prevention of the use of the financial system for the purposes of money laundering or terrorist financing has been published in the Official Journal (L 141). This Directive will repeal Directive 2005/60/EC (3rd Anti-Money Laundering Directive) and Commission Directive 2006/70/EC (Implementing Directive). This Directive shall enter into force on 25 June 2015.

‘Tax crimes' relating to direct and indirect taxes are included in the broad definition of ‘criminal activity' in this Directive, in line with the revised FATF Recommendations. Given that different tax offences may be designated in each Member State as constituting ‘criminal activity' punishable by means of the sanctions as referred to in point (4)(f) of Article 3 of this Directive, national law definitions of tax crimes may diverge. While no harmonisation of the definitions of tax crimes in Member States' national law is sought, Member States should allow, to the greatest extent possible under their national law, the exchange of information or the provision of assistance between EU Financial Intelligence Units (FIUs). 

OJ L 141


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