Service

The co-owners of the service (“Service”) located at ww.tal.biz.pl are: the tax advisor Szymon Wilga conducting business activity under the firm TAL Tax Audit Law Szymon Wilga doradca podatkowy (Kazimierza Wielkiego 58/6, 30-074 Kraków, NIP no.: 677-208-10-13) and legal counsel Marcin Badura conducting business activity under the firm TAL Tax Audit Law Marcin Badura radca prawny (Kazimierza Wielkiego 58/6, 30-074 Kraków, NIP no.: 679-254-03-23) (“TAL”). If you have any comments, questions or complaints, please contact TAL. Complaints will be dealt with within 14 days of receipt. TAL’s contact details are available on the Site under the “Contact Us” tab.

Technical requirements

In order to use the Website it is necessary to have a device with access to the Internet with an installed web browser, (e.g. Google Chrome, Mozilla Firefox, Microsoft Edge).

Disclaimer

All materials and messages posted on the Website are for informational purposes only. They do not constitute legal advice or an offer within the meaning of the law, in particular the Civil Code Act.

Copyright

The Service (content and structure) is protected by copyright. It is forbidden to use any material presented in the Service or its elements for commercial purposes without the consent of TAL.

Personal data

TAL is the controller of the personal data it processes, within the meaning of Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of natural persons in relation to the processing of personal data and on the free movement of such data and repealing Directive 95/46/EC (“RODO”).

TAL processes personal data only where legally permitted, under the terms of the law, including the RODO. In particular, TAL processes personal data when it is necessary to do so:

• to perform a contract to which the data subject is a party or

• to take action at the request of such a person before entering into a contract;

• to comply with a legal obligation incumbent on TAL;

• to fulfil purposes arising from the legitimate interests of TAL or

• on the basis of consent given by the data subject.

TAL retains the data until any withdrawal of consent (opting out of receiving information), and after withdrawal of consent only for the period of limitation of possible claims related to the processing of the data.

Persons whose data are processed by TAL may, to the extent and subject to the exceptions provided by law, including the RODO, exercise the right:

• access to data, the right to rectification of data,

• to erasure of the data, the right

• to restrict data processing,

• to data portability, and the right to object and

• to lodge a complaint with the President of the Office for Personal Data Protection.

In the case of processing based on the data subject’s consent, the data subject has the right to withdraw that consent at any time, which does not affect the lawfulness of the processing carried out on the basis of consent prior to its withdrawal.

TAL processes personal data using appropriate, technical and organisational, security measures.

TAL processes personal data in an automated manner within the meaning of the RODO – the data is not subject to profiling.

The recipients of the data processed are, to the extent necessary: employees and associates of TAL; public authorities; entities processing personal data on behalf of TAL (e.g. those providing IT, accounting services).

Cookies

Cookies (cookies, cookies) are computer data, in particular small text files, stored by a website on the device on which a user browses the website. Cookies are saved when a website is viewed.

The following types of cookies are used within the Service:

• Performance cookies – enabling the collection of information on how Users use the Website,

• Functional cookies – which record the choices made by Users (such as the language or region in which Users are present).

• Non-essential cookies – enabling the use of services available on the Website.

Two types of cookies are used on the Websites: “session cookies” and “permanent cookies” (persistent cookies). The first of these are temporary files that remain on the User’s device until they leave the Website or switch off the web browser used by the User. “Permanent” files remain on the User’s device for the time specified in the parameters of the cookies or until they are deleted by the User.

Data collected during the User’s use of the Websites may be recorded in server logs.

Consent for TAL to store or access cookies on the Service User’s device is given by the User through the settings of the software (web browser) installed in the telecommunications terminal equipment used by the User. Most web browsers automatically accept cookies. The User can opt out of cookies or delete them by selecting the appropriate settings in the web browser used.

Restricting the use of cookies may affect certain functionalities of the Website.

The data collected in connection with the User’s use of the Website are used to ensure its proper operation and to optimise the use of the Website by Users.