Auditing | LEGAL NOTICE
Acumulamos más de 25 años de experiencia ofreciendo el servicio de auditoría. Somos expertos en asesoramiento fiscal, mercantil y contable.
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LEGAL NOTICE

24 May 2012

1. Legal information and acceptance
These provisions govern the use of the Internet portal service (hereinafter the “Portal”) that Auditing, S.L. (hereinafter “Auditing”) provides to Internet users.
Auditing, with registered office in calle Pau Clarís, 139, 08009 Barcelona, Spain and CIF [tax identification code] number B58987025, is registered in the Commercial Registry of Barcelona, Volume 10697, Folio 202, Section 8, Page B-70534, 5th registration. Telephone: 934871126. Fax: 934870068.
Access to the website is free of charge, except for the cost of connection through the telecommunications network of the service provider contracted by users. Certain services are exclusive to our clients, and access to these services is restricted. The general legal services provided by the firm are charged according to the fee indicated in the corresponding commercial offer, and are never offered or provided through the Portal.
Use of the Portal confers the status of Portal user (hereinafter the “User”) and implies the acceptance of all conditions contained in this Legal Notice. The duration of the provision of the Portal service is limited, beginning from the moment that the User connects to the portal or any of the services provided through it. Therefore, the User must read this Legal Notice carefully each time they intend to use the Portal, since the Portal and/or and its conditions for use contained in this Legal Notice may be subject to change.
Some Portal services that are accessible to Internet users or exclusive to Auditing clients may be subject to specific conditions, regulations and instructions that may replace, complete and/or modify this Legal Notice, and must be accepted by the User before the corresponding service can be provided.

 

2. Intellectual and industrial property
All contents of the Portal, which is understood to include, but is not limited to, text, photographs, graphics, images, icons, technology, software, links and other audiovisual or audio content, as well as graphic design and source codes (hereinafter “Content”), are the intellectual property of Auditing or of third parties, and under no circumstances may any exploitation rights thereof recognised by current legislation on intellectual property be deemed transferred to the User, with the exception of those that are strictly necessary for the use of the Portal.
Trademarks, trade names and other distinguishing marks are owned by Auditing or third parties, and access to the Portal under no circumstances implies the transfer of any rights over trademarks, trade names and/or other distinguishing marks.

 

3. Conditions of use of the Portal
3.1 General

The User agrees to use the Portal correctly, in accordance with the Law and this Legal Notice. The User will be liable to Auditing or third parties for any damage or harm that may be caused by breaching this obligation.
Use of the Portal for purposes that may harm the property or interests of Auditing or third parties, or that may overload, damage or disable the networks, servers and other computer equipment (hardware) or computer products and applications (software) of Auditing or third parties in any way is expressly prohibited.

 

3.2 Content
The User agrees to use the Content of the Portal in accordance with the Law and this Legal Notice, as well as with other conditions, regulations and instructions that may be applicable in accordance with the provisions set out in clause 1.
Including, but not limited to, the following, in accordance with current legislation, the User must not:
Reproduce, copy, distribute, make available, publicly communicate, transform or modify Content, except in cases permitted by Law or with the express consent of Auditing or whoever holds the ownership of exploitation rights thereof.
Reproduce or copy Content that may be considered as software or databases for private use, in accordance with current legislation on intellectual property, or publicly communicate or make Content available to third parties, when such acts necessarily imply the reproduction of Content by the User or a third party.
Extract and/or reuse all or a substantial part of the Content of the Portal or the databases that Auditing makes available to Users.

 

3.3 Data collection forms
Notwithstanding the provisions set out in clause 5 of this Legal Notice, as well as the privacy policies accessible through the Portal that may be applicable at all times, the use of certain services or requests to Auditing are conditional on the prior completion of the corresponding User registration.
All information provided by the User through the forms on the Portal for the purposes described above, or for any other purpose, must be truthful. To that effect, the User guarantees the authenticity of all data communicated and will maintain information provided to Auditing up to date, so that it corresponds to the actual situation of the User at all times. In all cases, the User shall be solely responsible for any false or inaccurate statements made and any damage caused to Auditing or third parties as a result of the information provided.

 

3.4 Introduction of links to the Portal
Internet users who wish to introduce links from their own websites to the Portal must comply with the conditions detailed below, and shall not be able to claim their ignorance of these conditions to avoid fulfilling their legal responsibilities:
The link will only connect to the home page of the Portal. Further, it cannot be reproduced in any way (inline links, copying of text, graphics, etc.).
In accordance with applicable legislation in force at all times, in all cases, it is prohibited to establish frames of any kind that involve the Portal or allow Content to be displayed via IP addresses other than that of the Portal, and to display the Content of the Portal in conjunction with external Content, so that it: (I) causes or could cause errors or confusion, or mislead Users as to the true origin of the service or Content; (II) constitutes an act of unfair comparison or imitation; (III) serves to exploit the brand reputation and prestige of Auditing; or (IV) any other activity prohibited under current legislation.
The page that introduces the link should not include any false, inaccurate or incorrect statements about partners, employees, clients or the quality of the services provided.
Under no circumstances should the page where the link is located state that Auditing has consented to the inclusion of the link, or that it sponsors, collaborates, verifies or supervises the services of the sender in any way.
It is forbidden to use any word, graphic or mixed mark, or any other distinguishing marks pertaining to Auditing within the sender’s page, except in cases permitted by Law or with the express authorisation of Auditing. When permitted in these cases, a direct link to the Portal in the manner prescribed in this clause should be included.
The page containing the link must comply faithfully with the Law and may not, under any circumstances, include or link to their own content or that of third parties that: (I) is illegal or contrary to morality and decency (pornographic, violent, racist, etc.); (II) leads or could lead the User to form the false impression that Auditing endorses, backs, agrees with or otherwise supports the ideas, statements or expressions of the sender, lawful or unlawful; (III) is inappropriate or irrelevant to the activity of Auditing with regard to the place, content and theme of the sender’s website.

 

4. Liability disclaimer
4.1 Information

Access to the Portal does not imply Auditing’ responsibility to verify the truthfulness, accuracy, adequacy, suitability, completeness and contemporary nature of the information provided through it. The Content of this page is general in nature and in no way constitutes the provision of legal or fiscal advice services of any kind. This information is therefore insufficient for Users to base personal or business decisions upon.
Auditing assumes no responsibility for any decisions taken based on the information provided via the Portal, or damages or harm caused to the User or third parties related to actions that were solely based on information obtained via the Portal.

 

4.2 Quality of the service
Access to the Portal does not imply Auditing’ responsibility to ensure that the Portal is free of viruses, worms or any other harmful computer element. In all cases, it is the responsibility of the User to have adequate tools to detect and disinfect harmful computer programmes at their disposal.
Auditing does not assume any responsibility for any damage caused to the computer equipment of Users or third parties while providing services through the Portal.

 

4.3 Availability of the service
Access to the Portal requires services and supplies from third parties, including transport through telecommunications networks, whose reliability, quality, continuity and functioning are not the responsibility of Auditing. Therefore, services provided through the Portal may be suspended, cancelled or inaccessible, prior to or during the provision of the Portal service.
Auditing does not assume any responsibility for damage or harm of any kind caused to the User as a result of the failure or disconnection of telecommunication networks that leads to the suspension, cancellation or interruption of the Portal service prior to or during provision of the service.

4.4 Content and services linked via the Portal

The Portal access service includes technical devices for links, directories and search tools that allow the User to access other websites and portals (hereinafter “Linked Sites”). In these cases, Auditing acts as a provider of intermediary services in accordance with art. 17 of Law 34/2002 of 12 July, Services of the Information Society and Electronic Commerce (LSSI), and is only responsible for the content and services supplied on Linked Sites in the event that it has actual knowledge of any illegality and has not deactivated the link with due diligence. In the event that the User considers the content of a Linked Site to be unlawful or inappropriate, they may inform Auditing in accordance with the procedure and purposes set out in clause 6; although in no case does such notification impose any obligation to remove the link in question.
In no case should the existence of Linked Sites presuppose the existence of agreements with the managers or owners thereof, or the recommendation, promotion or identification of Auditing in the statements, content or services provided.
Auditing is not aware of the content and services of the Linked Sites and is therefore not liable for damages caused by the illegality, quality, unavailability, uselessness or erroneous or outdated nature of the content and/or services of the Linked Sites, or any other damages that are not directly attributable to Auditing.

 

5. Protection of personal information
Data collected through the Portal’s data collection forms will be incorporated into an automated personal data file for which Auditing is responsible. This entity will treat the data confidentially and exclusively for the purpose of managing relationships with its clients and promoting the activities of the firm. Further, Auditing will void, delete and/or block data that is inaccurate, incomplete, or no longer necessary or fit for purpose, in accordance with the provisions set out in legislation on data protection.
By pressing the ‘send’ button on the corresponding form, the User expressly consents to their data being used in the sending of commercial communications by e-mail or by any other means. However, the user may object to receiving such communications, by sending an e-mail to the following address: info@auditing.es
In the data collection forms, fields marked with an asterisk are required fields, therefore, if the User does not supply the corresponding data, Auditing may, at its sole discretion, refuse to provide the corresponding service.
The User may revoke their consent and exercise their right to access, correct and void their data, and oppose its use, by contacting the address provided in clause 1.
Auditing adopts the security levels required by the Regulation on Security Measures approved by Royal Decree 1720/2007 of 21 December, which approves the Regulation implementing Organic Law 15/1999 of 13 December on the Protection of Personal Data. Notwithstanding the above, technical security in a medium like the Internet is not impregnable, and leaks due to misconduct by third parties may occur.
Auditing may use cookies during the provision of the Portal service. Cookies are automatic procedures for collecting information, based on users’ preferences during their visit to a particular website. This information is recorded in small files that are imperceptibly stored on the corresponding user’s computer equipment. Each time the user returns to the website in question, these files are automatically activated so that the website is configured with the preferences indicated in previous visits. In short, cookies are physical files of personal information stored on the user’s computer and are unequivocally associated with that computer. Cookies cannot read cookie files created by other providers.
The User can configure their browser to prevent the creation of cookie files or to warn them when this occurs. The Portal is accessible without the need to activate the options relating to the cookie files, although this may prevent the proper functioning of security mechanisms for exclusive services or certain services that require greater security. As a general rule, the purpose of the Portal’s cookie files is to facilitate User navigation.

 

6. Notification of illegal or inappropriate activities
In the event that the User, or any other Internet user, is aware that Linked Sites refer to pages whose content or services are illegal, harmful, offensive, violent or contrary to morality, they may contact Auditing, indicating the following:
Personal details of the informant: name, address, telephone number and email address.
A description of the facts that demonstrate the illegal or inappropriate nature of the Linked Site.
In the event of the violation of rights, such as those relating to intellectual or industrial property, the personal details of the holder of the infringed rights, when this is someone other than the informant. They should also provide proof of the legitimacy of the holder of these rights and, where applicable, confirmation to act on their behalf, when the informant is someone other than holder of these rights.
A positive declaration that the information contained in the claim is accurate.
Pursuant to the LSSI, Auditing’ receipt of any notification under this clause will not suppose any knowledge of the activities and/or content indicated by the informant.

 

7. Legislation
This Legal Notice and each and every one of its clauses are governed by Spanish Law.