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Regulation (EU) 2024/900 of the European Parliament and of the Council of 13 March 2024 on the transparency and targeting of political advertising (Text with EEA relevance) article 14 CELEX: 32024R0900 Periodic reporting on political advertising services
1. Political advertising publishers shall include information on the amounts or the value of other benefits received in part or full exchange for the services provided, including on the use of targeting techniques and ad-delivery techniques, aggregated by campaign, attached to their management report within the meaning of Article 19 of Directive 2013/34/EU. Political advertising publishers shall make the information referred to in the first subparagraph available to the competent authorities responsible for the auditing or supervision of political actors, where such authorities are established under national law. 2. Paragraph 1 of this Article shall not apply to micro, small or medium-sized undertakings qualifying under Article 3(1), (2) and (3) of Directive 2013/34/EU. |