Case C-562/20: Judgment of the Court (First Chamber) of 17 November 2022 (request for a preliminary ruling from the Administratīvā rajona tiesa — Latvia) — SIA ‘Rodl & Partner’ v Valsts ieņēmumu dienests (Reference for a preliminary ruling — Prevention of the use of the financial system for the purposes of money laundering or terrorist financing — Directive (EU) 2015/849 — Article 18(1) and (3) — Point 3(b) of Annex III — Risk-based approach — Risk assessment carried out 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 for obliged entities — Article 14(5) — Ongoing monitoring of customers by obliged entities — Publication of decisions imposing a sanction)