The bank is actually irrelevant, it can be any bank in the EU or abroad. The fact is that this service consists of you as a customer paying a certain fee for an account that someone will open in his name, and you then perform your transactions without worrying about paying taxes. Although the OP has obviously found a way to organize the whole service and I have no doubt that for now the whole thing works, some moral or ethical question arises from the fact that you are using the bank card and SIM card of another completely unknown person.

I do not need such a service for now, but I understand that there are people who ask for anonymity and are willing to pay for it, and do not have any moral or ethical doubts about such service.