Article 14

Member States shall require that verification of the identity of the customer and the beneficial owner take place before the establishment of a business relationship or the carrying out of the transaction. ►M1  Aon uair a mbeifear ag dul isteach i ngaolmhaireacht ghnó nua le heintiteas corparáideach nó le heintiteas dlíthiúil eile, nó le hiontaobhas nó le comhshocrú dlíthiúil a bhfuil struchtúr nó feidhmeanna atá comhchosúil le hiontaobhais aige (‘comhshocrú dlíthiúil comhchosúil’) atá faoi réir faisnéis maidir le húinéireacht thairbhiúil a chlárú de bhun Airteagal 30 nó Airteagal 31, déanfaidh na heintitis faoi oibleagáid an cruthúnas ar chlárú nó sliocht as an gclár a bhailiú. ◄

By way of derogation from paragraph 1, Member States may allow verification of the identity of the customer and the beneficial owner to be completed during the establishment of a business relationship if necessary so as not to interrupt the normal conduct of business and where there is little risk of money laundering or terrorist financing. In such situations, those procedures shall be completed as soon as practicable after initial contact.

By way of derogation from paragraph 1, Member States may allow the opening of an account with a credit institution or financial institution, including accounts that permit transactions in transferable securities, provided that there are adequate safeguards in place to ensure that transactions are not carried out by the customer or on its behalf until full compliance with the customer due diligence requirements laid down in points (a) and (b) of the first subparagraph of Article 13(1) is obtained.

Member States shall require that, where an obliged entity is unable to comply with the customer due diligence requirements laid down in point (a), (b) or (c) of the first subparagraph of Article 13(1), it shall not carry out a transaction through a bank account, establish a business relationship or carry out the transaction, and shall terminate the business relationship and consider making a suspicious transaction report to the FIU in relation to the customer in accordance with Article 33.

Déanfaidh na Ballstáit a cheangal go gcuirfidh eintitis faoi oibleagáid bearta díchill chuí do chustaiméirí i bhfeidhm, ní hamháin maidir le gach custaiméir nua ach ag amanna iomchuí le custaiméirí atá ann cheana ar bhonn riosca-íogair, nó nuair a athróidh imthosca ábhartha custaiméara, nó nuair a bheidh aon dualgas dlíthiúil ar an eintiteas faoi oibleagáid le linn na bliana féilire ábhartha, go rachaidh na heintitis faoi oibleagáid sin i dteagmháil leis an gcustaiméir chun críche aon fhaisnéis ábhartha a bhaineann leis an úinéir tairbhiúil/na húinéirí tairbhiúla a athbhreithniú, nó má bhí an dualgas seo ar an eintiteas atá faoi oibleagáid faoi Threoir 2011/16/AE ón gComhairle ( 18 ).