This document is an excerpt from the EUR-Lex website
Document 62023CN0022
Case C-22/23, Citadeles nekustamie īpašumi: Request for a preliminary ruling from the Administratīvā rajona tiesa (Latvia) lodged on 19 January 2023 — SIA Citadeles nekustamie īpašumi v Valsts ieņēmumu dienests
Case C-22/23, Citadeles nekustamie īpašumi: Request for a preliminary ruling from the Administratīvā rajona tiesa (Latvia) lodged on 19 January 2023 — SIA Citadeles nekustamie īpašumi v Valsts ieņēmumu dienests
Case C-22/23, Citadeles nekustamie īpašumi: Request for a preliminary ruling from the Administratīvā rajona tiesa (Latvia) lodged on 19 January 2023 — SIA Citadeles nekustamie īpašumi v Valsts ieņēmumu dienests
OJ C 127, 11.4.2023, p. 19–20
(BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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11.4.2023 |
EN |
Official Journal of the European Union |
C 127/19 |
Request for a preliminary ruling from the Administratīvā rajona tiesa (Latvia) lodged on 19 January 2023 — SIA Citadeles nekustamie īpašumi v Valsts ieņēmumu dienests
(Case C-22/23, Citadeles nekustamie īpašumi)
(2023/C 127/23)
Language of the case: Latvian
Referring court
Administratīvā rajona tiesa
Parties to the main proceedings
Applicant: SIA Citadeles nekustamie īpašumi
Defendant: Valsts ieņēmumu dienests
Questions referred
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1. |
Is the concept of ‘company service provider’ set out in Article [3](7)(c) of Directive 2015/849 (1) to be interpreted as referring to a discrete service which does not arise from a transaction involving the letting of self-owned real estate and is not linked to such a transaction, irrespective of whether or not the [lessor] has consented to the lessee registering its registered office at the leased property and carrying out transactions there? |
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2. |
If the answer to the first question is in the negative, is the concept of ‘company service provider’ set out in Article [3](7)(c) of Directive 2015/849 to be interpreted as meaning that, where a natural person lets a property, that person should be subject to the same requirements as a legal person or legal arrangement, regardless of the factual circumstances, for example, the number of properties which the natural person owns and lets, whether the letting of the property is unrelated to the business, or other circumstances? |
(1) 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 (OJ 2015 L 141, p. 73).