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Is a company GDPR compliant if user A is able to subscribe for advertisments using an email of user B, if the company does not verify the ownership of the email and still send advertisments?

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The GDPR regulations do not really care about the exact technical means. To use personally identifiable information (such as an email address) of person B, you need consent from person B (as no other ground would allow this). You don't have consent, so you're not compliant.

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