Legal Advice

GENERAL INFORMATION ABOUT THE SITE AND ITS OWNERSHIP

The ownership of the web page www.tax.es belongs to the company “TAX OFICINAS ASOCIADAS, S.L.U.” (from now on also TAX), with residence in 17600 Figueres (Girona-Espanya), Carrer Alemanya, 14 (Recinte Firal) and e-mail address [email protected] with identification number B-17.411.687 and recorded at the Mercantile Registry of Girona in the volume 705, page 138 and sheet GI- 13500, 3rd registration.

TAX informs the users of the web page that it complies with the current Spanish legislation and, specially, with the Organic Law 15/1999, 13th December, of Protection of Personal Data (from now on referred to as LOPD, its initials in Spanish) and the Law 34/2002 from 11th July of Services of the Information Society and E-Commerce (from now on LSSICE, its initials in Spanish).

Consequently, it informs the user of the following terms of use of the site. 

GENERAL RULES

The use of this web page involves the statement of the condition of “User” and the acceptance of all the regulations included in this “Legal Advice” from the moment you access the site. 

The terms are valid from the date of the last update. TAX has the right to modify them at anytime and without prior notice, in which case they will come into force the date of thepublication and will be applicable to all Users of the portal from that date. This is why TAX recommends the Users to read carefully the content of the “Legal Advice” section every time they want to enter and use the web page.

All services related to this web page have a public and free access, except from the cost of the connection to the communication network supplied by the supplier you have hired. 

Nevertheless, in order to access to the Intranet, the user has to sign up first, introducing, amongst other things, a user name and a password. This user name and password are personal and non-transferable.

The contents of the web page, especially informative references and those related to advertising, unless the contrary is indicated, do not constitute a binding offer.  

COMMERCIAL BUSINESS MAIL

In accordance with the LSSICE, TAX does not carry out spam practices, which means that it does not send commercial business e-mails that have not been previously requested or authorized by the User. As a result of this, each of the forms of the web page contains the possibility to consent receiving the “TAX bulletin”, regardless of the commercial information requested occasionally. 

The consent given can be cancelled at anytime by the User through a procedure established in the web page.  

COOKIES AND LINKS

This web page uses cookies with statistical purposes of the usage of this page. These cookies only register the users’ IP, but never personal information like the email address. Furthermore, the information saved in the hard drive can never be extracted. Cookies normally have a temporary duration and the User can configure its browser to accept or not the cookies he receives and/or warn him of its reception. In this case, we ask you to talk with your supplier. 

TAX is not the owner of other places of the network you can access through the links. As a result of this, the User will access under its own responsibility to the contents and terms of use of these linked pages

INDUSTRIAL AND INTELLECTUAL PROPERTY

The brands, trade names or distinctive signs are owned by TAX, or third parties. At the same time, TAX is also the owner of all the contents of the web page, except if the contrary is specified, in which case you should understand the texts, graphics and icons, video elements and/or audio, source code… in an expository manner.As a result of this, the access to the web page does not give the user any right upon them and it forbids its usage and duplication, total or partial, without the specific approval from TAX. 

Nevertheless, the User has got the permission to make links that go to the web page provided that: 1) The identity of the owner is clear. 2) The link can only connect to the home page, but never duplicate it. 3) He does not use the brand TAX or any other distinctive sign that can be confusing about the property of the web page that establishes the link. 4) The pages or sites of the network through which the link is done must not offend morals, public order and the good habits and must be respectful with the principles of non-discrimination and respect human dignity, the protection of the youth and childhood and, in general, all those in the article 8 of the LSSICE. In any case, any modification that can affect the current design or content of the web page is forbidden. 

TAX will pursue the noncompliance of this “Legal Advice” and any other incorrect use of the industrial and intellectual property. 

RESPONSIBILITY

TAX is under no circumstances responsible for the damages that could come from the illegal or incorrect use of this web page. 

At the same time, TAX is exempt from any responsibilities for the damages caused as a consequence of the access, duplicate, acquisition and transmission of contents and services of the web page provided by third parties. 

TAX does not guarantee the suitability, availability, opportunity or accuracy of the information in the web page and there can be updates, modification or deleted content without prior advice. In any case, we remind the User not to use the information in the web site with private purposes without professional advice or guidance.

Finally, TAX reserves the right to temporarily or permanently interrupt the services provided through the web page, warning it when it is possible, through an announcement in the portal. 

CHANGE IN THE REGULATION

TAX reserves the right to modify this “Legal Advice”, included its privacy and commercial policy, with the aim of adapting to the new legislation or jurisprudence. 

APPLICABLE LEGISLATION AND JURISDICTION

The current access conditions and use of the web page are subject to the Spanish legal system. 

For the resolution of any difference of opinion in the interpretation and/or compliance of the current access conditions of the web page, the User and TAX, with waive to their own jurisdiction, are put under the jurisdiction and competency of the Courts and Tribunals of Figueres