EU sanctions regulations consistently define their jurisdictional scope. This scope applies to: (1) the territory of the EU, (2) any aircraft or vessel under the jurisdiction of an EU Member State, (3) any national of a Member State, wherever they are located, and (4) any legal person, entity, or body incorporated or constituted under the law of a Member State, regardless of where they conduct business.

Option A falls under the principle of jurisdiction over Member State vessels. Option E falls under the principle of jurisdiction over legal persons constituted under the law of a Member State, irrespective of their physical location.

B. Minority ownership (45%) by an EU national in a non-EU company does not automatically confer EU jurisdiction over that company; the threshold is typically over 50% ownership or control.

C. Double taxation conventions are fiscal agreements and are irrelevant to the application of EU foreign policy sanctions.

D. A Customs Union agreement does not automatically extend the legal application of EU sanctions into the territory of a non-EU country.

1. ACAMS. (2023). Certified Global Sanctions Specialist (CGSS) Study Guide. Chapter 3: The European Union Sanctions Regime, Section: "Scope of EU Sanctions." The guide explicitly states that EU sanctions apply to any legal person, entity, or body incorporated or constituted under the law of a Member State, and on board any aircraft or vessel under the jurisdiction of a Member State.

2. Council of the European Union. (2014). Council Regulation (EU) No 269/2014 of 17 March 2014 concerning restrictive measures in respect of actions undermining or threatening the territorial integrity, sovereignty and independence of Ukraine. Official Journal of the European Union, L 78/6. Article 13, Paragraph 1, specifies the regulation shall apply "(b) on board any aircraft or any vessel under the jurisdiction of a Member State; ... (d) to any legal person, entity or body, inside or outside the territory of the Union, which is incorporated or constituted under the law of a Member State".

3. European Commission. (n.d.). Restrictive measures (sanctions). Section: "Who must comply with EU sanctions?". The official guidance confirms that sanctions apply to "EU nationals or legal persons, entities or bodies incorporated or constituted under the law of an EU Member State, both inside and outside the territory of the EU."