Judgment of the Court (First Chamber) of 17 November 2022.#SIA 'Rodl & Partner' v Valsts ieņēmumu dienests.#Request for a preliminary ruling from the Administratīvā rajona tiesa.#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.#Case C-562/20.