Judgment of the Court (First Chamber) of 5 December 2024.#SIA „MISTRAL TRANS” v Valsts ieņēmumu dienests.#Reference for a preliminary ruling – Prevention of the use of the financial system for the purpose 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.