Language of document :

Request for a preliminary ruling from the Nejvyšší správní soud (Czech Republic) lodged on 27 December 2016 — CORPORATE COMPANIES s.r.o. v Ministerstvo financí ČR

(Case C-676/16)

Language of the case: Czech

Referring court

Nejvyšší správní soud

Parties to the main proceedings

Applicant: CORPORATE COMPANIES s.r.o.

Defendant: Ministerstvo financí ČR

Question referred

Do persons who, by way of their business activity, sell companies already entered in the Register of Companies and formed for the purposes of sale (‘ready-made companies’), whose sale is realised by the transfer of a holding in the subsidiary company which they are selling, fall within the scope of Article 2(1), point 3(c) of Directive 2005/60/EC 1 of the European Parliament and of the Council on the prevention of the use of the financial system for the purpose of money laundering and terrorist financing in conjunction with Article 3(7)(a) thereof?

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1 OJ 2005 L 309, p. 15.