C-562/20SIA 'Rodl & Partner' v Valsts ieņēmumu dienests

The court's own keywords

Reference for a preliminary ruling – Prevention of the use of the financial system for the purpose of money laundering and terrorist financing – Directive (EU) 2015/849 – Article 18(1) and (3) – Annex III, point 3(b) – Risk-based approach – Risk assessment conducted by obliged entities – Identification of risks by Member States and obliged entities – Customer due diligence measures – Enhanced due diligence measures – High-corruption-risk third countries – Article 13(1)(c) and (d) – Evidence and documentation requirements imposed on obliged entities – Article 14(5) – Ongoing customer monitoring imposed on obliged entities – Publication of decisions imposing a sanction.

Interprets

• Anti-Money Laundering Regulation — Regulation (EU) 2024/162432024R1624

Articles in the ruling

The provisions are named in the court own keyword line. Read the article text here, the ruling at the source.

• Article 13
• Article 14
• Article 18