Judgment of the Court (First Chamber) of 5 December 2024.#‘MISTRAL TRANS’ SIA v Valsts ieņēmumu dienests.#Request for a preliminary ruling from the Augstākā tiesa (Senāts).#Reference for a preliminary ruling – Prevention of the use of the financial system for the purposes of money laundering or terrorist financing – Directive (EU) 2015/849 – Scope – Article 2(1)(3)(a) – Obliged entity – Concept of ‘external accountants’ – Accounting services provided, on an ancillary basis, to companies related to the entity providing them.#Case C-3/24.