Request for a preliminary ruling from the Rayonen sad — Pazardzhik (Bulgaria), lodged on 29 January 2020 — SF v Teritorialna direktsia na Natsionalna agentsia za prihodite — Plovdiv

(Case C-49/20)

Language of the case: Bulgarian

Referring Court

Rayonen sad — Pazardzhik

Parties to the main proceedings

Applicant: SF

Defendant: Teritorialna direktsia na Natsionalna agentsia za prihodite — Plovdiv

Questions referred

First question:

Must Article 2(1) of Directive (EU) 2015/849, ¹ read in conjunction with recital 6 and Articles 4 and 5 thereof, be interpreted as precluding a general national legislative provision such as that in question in the main proceedings, under which domestic payments of BGN 10 000 or more are only to be made by transfer or deposit into a payment account and which, in the case of cash payments, disregards the person or the reason for making a cash payment, but rather applies to all cash payments between natural and legal persons?

Second question:

For the purposes of achieving the objective of the directive, in the light of recital 59 thereof, is solely the amount of the payment relevant, without it being dependant on whether the transaction is for consideration or not.

Third question:

Which criteria determine whether the transactions are open to abuse or are high-risk?

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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).