art_1__point_1__point_a__text_2 AMLD5 — DIRECTIVE (EU) 2018/843 OF THE EUROPEAN PARLIAMENT AND OF…

art_1__point_1__point_a__text_2

AMLD5

DIRECTIVE (EU) 2018/843 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 30 May 2018 amending Directive (EU) 2015/849 on the prevention of the use of the financial system for the purposes of money laundering or terrorist financing, and amending Directives 2009/138/EC and 2013/36/EU (Text with EEA relevance) · European Union

‘(a) auditors, external accountants and tax advisors, and any other person that undertakes to provide, directly or by means of other persons to which that other person is related, material aid, assistance or advice on tax matters as principal business or professional activity;’;

← art_1__point_1__point_a__text_1 · All articles · (b) →

Source: EUR-Lex (Cellar) · retrieved 2026-09-25 · Text as adopted (Official Journal); later amendments are not incorporated in this text.