Case C-544/19: Judgment of the Court (First Chamber) of 6 October 2021 (request for a preliminary ruling from the Administrativen sad — Blagoevgrad — Bulgaria) — ‘ECOTEX BULGARIA’ EOOD v Teritorialna direktsia na Natsionalnata agentsia za prihodite — Sofia (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)