37As regards enhanced due diligence measures, which are the only measures at issue in respect of the first and third questions raised, it must be observed that Article 18(1) of Directive 2015/849 mentions certain situations posing a higher risk of money laundering and terrorist financing in which Member States require obliged entities to apply such measures to the customer to manage and mitigate that risk appropriately. Therefore, such enhanced due diligence measures must be applied by those entities, first, in the cases referred to in Articles 19 to 24 of that directive, second, when dealing with natural persons or legal entities established in the third countries listed by the Commission as high-risk third countries and, third, in other cases of higher risk that are identified by Member States or obliged entities.
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