31 An interpretation of Article 3, point 7(a) of Directive 2005/60 in the sense submitted by Corporate Companies, namely that a person whose commercial activity consists in selling this type of shelf company does not fall within that provision, would offer money launderers and terrorist financers an ideal tool for circumventing the initial barrier that the EU legislature took care to establish in order to prevent the use of these companies for those activities.
suhteellinen valmistevero ja arvonlisävero, joka kannetaan vähittäismyyntihinnan painotetusta keskiarvostaeurlex-diff-2018-06-20 eurlex-diff-2018-06-20