JENTIS and Google Tag Manager
As a general rule, Google Tag Manager (GTM) on both client and server side always requires user consent to comply with Art.25(1) TTDSG. It cannot be argued that GTM is used on the basis of "strict necessity" because the data is being accessed by a 3rd party (Google) and it can be used for its own purposes (different from the purposes of the website operator).
The main challenge with the GMT is to leverage data in both consent scenarios (with consent and without consent of users). Using GMT without any additional data protection measures is connected to high regulatory risk. Without consent of a user the website operator when relying on GMT is faced with a choice:
completely stop tracking data that is not connected to user consent; or
find a technical solution to enable compliant capture of first party data.
JENTIS as proxy solution for GMT provides a compliant way to capture data not connected to user consent in the first party context on client side and direct it to Google in the server side. In this case, the website operator has a possibility to minimise and modify data parameters to the extent it then falls under the ePrivacy consent exception in the first party context and only then share selectively the modified data parameters with Google.
For any questions feel free to reach out to your direct contact at JENTIS or to the JENTIS Compliance & Legal Team via email at privacy@jentis.com.