Judgment of the Court (First Chamber) of 6 October 2021
„ЕCOTEX BULGARIA“ LTD v Teritorialna direktsia na Natsionalnata agentsia za prihodite
Request for a preliminary ruling from the Administrativen sad - Blagoevgrad
Reference for a preliminary ruling – Article 63 TFEU – Free movement of capital – Directive (EU) 2015/849 – Scope – National legislation requiring payments exceeding a certain amount to be made only by transfer or deposit into a payment account – Article 65 TFEU – Justification – Combating tax evasion and tax avoidance – Proportionality – Administrative penalties of a criminal nature – Article 49 of the Charter of Fundamental Rights of the European Union – Principles of legality and proportionality of criminal offences and penalties
Case C-544/19
Reports of Cases
not yet published (Court Reports - general)
Links to the texts
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Curia |
EUR-Lex |
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Opinion
ECLI:EU:C:2020:931 |
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Judgment
ECLI:EU:C:2021:803 |
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