lexiara

art_1__para__3

Directive 2001/97/EC of the European Parliament and of the Council of 4 December 2001 amending Council Directive 91/308/EEC on prevention of the use of the financial system for the purpose of money laundering - Commission Declaration · European Union

2. The following Article shall be inserted: "Article 2a Member States shall ensure that the obligations laid down in this Directive are imposed on the following institutions: 1. credit institutions as defined in point A of Article 1; 2. financial institutions as defined in point B of Article 1; and on the following legal or natural persons acting in the exercise of their professional activities: 3. auditors, external accountants and tax advisors; 4. real estate agents; 5. notaries and other independent legal professionals, when they participate, whether: by assisting in the planning or execution of transactions for their client concerning the buying and selling of real property or business entities; managing of client money, securities or other assets; opening or management of bank, savings or securities accounts; organisation of contributions necessary for the creation, operation or management of companies; creation, operation or management of trusts, companies or similar structures; or by acting on behalf of and for their client in any financial or real estate transaction; 6. dealers in high-value goods, such as precious stones or metals, or works of art, auctioneers, whenever payment is made in cash, and in an amount of EUR 15000 or more; 7. casinos."

· All articles ·

Source: EUR-Lex (Cellar) · retrieved 2026-10-13 · Text as adopted (Official Journal); later amendments are not incorporated in this text.