Legal and privacy policy

1. GENERAL INFORMATION

The present provisions regulate the site’s service use (hereinafter, the “Website”) made available by MAZARS -SPAIN (hereinafter, “MAZARS”) for Internet Users.

MAZARS –SPAIN comprises the following independent legal entities:

1. MAZARS Auditores, S.L.P., with registered address at calle Diputació, 260, 08007 (Barcelona), inscribed on the House of Companies of Barcelona, Volume 30.734, Folio 212, Sheet B-180111, 1^st Inscription, C.I.F. B-61622262 and inscribed on the Official Registry of Auditors (ROAC) under number S1189.
2. Mazars Tax & Legal, S.L.P., with registered address at calle Diputació, 260, 08007 - Barcelona, inscribed on the House of Companies of Barcelona, Volume 29.931, Sheet B-165.859, Folio 540, 1^st Inscription, CIF no. B-61.379.921.
3. Mazars Servicios Profesionales S.L.P., with registered address at calle Diputació, 260, 08007 (Barcelona), inscribed on the House of Companies of Barcelona Volume 29.461, Folio 37, General Section, Sheet 151.612 and CIF no. B-61178406.
4. Mazars Financial Advisory, S.L., with registered address at calle Diputació, 260, 08007 (Barcelona) and CIF no. B-65348088.

MAZARS is the owner of all rights on the Website. The simple access, browsing and use of the Website allocates the condition as its user (hereinafter, the “User”) and implies the acceptance of the present terms and conditions of service (hereinafter, the “Legal Policy”).

In this sense, we kindly ask you to carefully read the contents of the present Legal Policy.

2. OBJECT

MAZARS has elaborated contents inserted on the Website solely for information purposes. In this sense, materials offered on the Website shall not be conceived in any case as a substitute of legal advice or of any other nature.

3. USERS’ COMMITMENTS, ACCESS AND USE OF THE WEBSITE

The nature of the Website’s contents and services delivered through it are aimed for users above 18 years old. Access by users below such age is expressly forbidden.

The general access and browsing through the Website does not imply any prior registration, except for those functionalities and/or services that require such registration, in which case it will be necessary to provide certain information through the corresponding forms.

For such purpose, the User is compelled to comply with the present Legal Policy, as well as with the terms and conditions of use therein contained, acting in accordance with the Law in force, in good faith and public order, and refraining from using the Website in a way that its appropriate functioning could be hindered or impaired.

Particularly, and not implying any restriction whatsoever to the above, the User is compelled not to:

a) Introducing, storing or disseminating through the Website any programme, data, virus, code, or any other electronic or physical device subject to generating damages therein or in any of the equipment, systems or networks of MAZARS, of Users or third parties.

b) Altering, copying, unloading, modifying, decompiling, disassembling, performing reverse engineering, granting licences, leasing, selling or imitating the Website, its software or contents therein inserted.

c) Introducing, storing, reproducing, publicly communicating, copying or disseminating any content that could breach industrial and/or intellectual property rights or business secrets of third parties, or contents for which they did not hold rights to make them available to third parties.

Additionally, MAZARS reserves the right to modify, suspend, cancel or restrict the Website’s contents, links or information obtained through it, without prior notice.

4. RESPONSIBILITIES AND WARRANTIES

The access to the Site does not imply MAZARS’ obligation to verify the truthfulness, accuracy, adequacy, suitability, exhaustiveness and relevance of contents supplied therein.

However, MAZARS is not responsible for damages that may derive from interferences, omissions, interruptions, computer viruses, failures and/or disconnections derived from the system’s operation that could hinder or delay the browsing through the Website for non-allocable causes, also not being able to ensure the absence of damaging elements causing damages or alterations therein.

Nonetheless, MAZARS has adopted and will adopt the necessary measures to ensure the correct functioning and security of the Website and thus to avoid the existence and transmission of components that could be harmful for Users.

Additionally, MAZARS reserves the right to interrupt the access to the Website at any time and without notice for technical reasons, security, control, maintenance, or electricity supply failure, among others.

MAZARS shall not be held responsible for the User’s utilization of the Website’s contents, and which could imply a breach of any standard, national or international, of intellectual or industrial property rights or any other third parties’ rights, as well as of the base of information, errors or omissions of its contents, or of others accessed through it.

1. 5.     INTELLECTUAL AND INDUSTRIAL PROPERTY

All Intellectual and Industrial Property rights, as well as all information contained on the Website (including, without limitation, its information, texts, data, images, graphics, designs, source code, software, marks, browsing structures, databases, etc.) are exclusively owned by MAZARS.

The availability by Users to databases, images, pictures, patents, utility and industrial models, drawings, graphics, text, audio, video files, and software owned by MAZARS through the Website or included therein does not imply, in any case, the assignment of their ownership or concession of any operating right in favour of the user, other than the use entailed by a legal utilization in agreement with the nature of the platform. In this sense, the User is solely authorized to visualize and to obtain a temporary private copy of contents for their exclusive personal use.

Accordingly, the reproduction, dissemination, transmission, transformation, distribution, public communication, availability, extraction, reutilization, exploitation or utilization of any nature, through any means or procedure, of any of them, is strictly forbidden without prior written authorization by MAZARS. If the terms above were breached, the penalty system foreseen for the breach of MAZARS’ intellectual property rights, covered by the legislation in force, will be applicable.

MAZARS and its logotype are trademarks, as well as its labels, distinctive signs or logos. The use of these marks requires MAZARS’ express authorization, as well as the subscription of the corresponding contract agreed by the parties. By virtue of the above, the unauthorized use of any of these marks will be subject to penalty.

6. LINKS TO THIRD PARTIES’ WEBSITES AND SERVICES

The present Legal Policy exclusively refers to the Website, regardless of whether the Site shall offer links to third parties’ platforms and services. The data collection by them will be guided by their corresponding policies of use and privacy, and therefore we recommend reviewing them in case the User accessed their networks or computer resources.

The reproduction of information, contents, products or services owned by MAZARS in third parties’ platforms who have established links with destination to the Website will also not entail any recommendation or approval of their contents by MAZARS.

Consequently, MAZARS will not assume any responsibility that may derive from them. Nonetheless, MAZARS expresses that links will be immediately withdrawn when redirected contents contravened the national or international legislation, morality or public order.

7. NOTIFICATION AND COMPLAINT OF OFFENCES

In order to complaint regarding incidents or irregularities related to the Website’s functioning or those related to the compliance with the present Legal Policy and any inaccuracy, error or content contrary to the regulations in force, we make available the following e-mail address compliants@mazars.es.

8. PRIVACY POLICY

In MAZARS we care for protecting your personal data and processing them in a legal and transparent manner. Accordingly, we provide below detailed information on processing operations performed by us with data provided by you through this Website.

8.1. DATA CONTROLLER’S IDENTIFICATION

Mazars Auditores, S.L.P. NIF: B61622262

• Registered address: C/ Diputació, 260, 08007 - Barcelona.
• Registry information: Inscribed in the House of Companies of Barcelona, on Volume 30.734, Folio 212, Sheet B-180111, 1^st Inscription and inscribed on the Official Registry of Auditors (ROAC) under number S1189.

Mazars Tax & Legal, S.L.P. NIF: B61178406

• Registered address: C/ Diputació, 260, 08007 - Barcelona.
• Registry information: Inscribed in the House of Companies of Barcelona, on Volume 29.931, Folio 540, Sheet B-165.859, 1^st Inscription.

Mazars Servicios Profesionales S.L.P. NIF: B-61379921

• Registered address: C/ Diputació, 260, 08007 - Barcelona.
• Registry information: Inscribed in the House of Companies of Barcelona, on Volume 29.461, Folio 37, General Section, Sheet 151.612.

Mazars Financial Advisory, S.L. NIF: B65348088

• Registered address: C/ Diputació, 260, 08007 - Barcelona.
• Registry information: Inscribed in the House of Companies of Barcelona, on Volume 29.461, Folio 37, General Section, Sheet 151.612.

All the above (hereinafter, MAZARS or MAZARS- Spain) jointly determine the purposes and media used in the processing, being considered jointly responsible for the processing of your personal data.

Information on the Data Protection Officer (DPO):

MAZARS has designated one Data Protection Officer, with whom you shall contact as follows:

• E-mail address: compliants@mazars.es.
• Postal address: C/ Alcalá, 63, 28014 Madrid.

8.2. INFORMATION AND CONSENT

By accepting the present Privacy Policy, the User is informed and provides his/her free, informed, specific and unambiguous content for the personal data provided through the Website, as well as those derived from his/her browsing to be processed by MAZARS, in agreement with provisions established on the legislation in force.

As a consequence of the above, our advice is, in order to make a free voluntary decision with regards to the determination to provide us with your data, to perform a careful detailed reading of the present Privacy Policy.

8.3. ENFORCEABILITY TO PROVIDE DATA

MAZARS informs you that the personal data gathered through forms inserted on the Website are, generally (and unless the required field specifies otherwise), compulsory to comply with the established purposes, and therefore, in case of refusal or error in their supply, it will be impossible for us to appropriately offer the requested services.

However, the above will not affect in any case the free visualization of contents offered through the platform.

8.4. WHAT IS MAZARS’ AIM WHEN PROCESSING THE USER’S PERSONAL DATA?

MAZARS will process personal data provided by you through the Website in agreement with the following purposes:

8.4.1.Subscription to our Newsletter:

• Manage the subscription and/or deregistration to receive our newsletter.
• Perform anonymous statistical analyses with regards to Users’ access habits and behaviour, preferences and activity developed through the Portal.

8.4.2.Contact form and Contact form with MAZARS professionals:

• Process contact and information requests, consultations, suggestions or claims issued by the User through the general “Contact” form on the Website or of the “Our People” contact form.
• Manage and respond to requests formulated by the User.
• Manage the User’s request of subscription and/or deregistration from the newsletter.
• Send commercial communications through electronic means on services and products offered by MAZARS, with prior authorization granted by the User.

Nonetheless, links to our commercial newsletters could contain tracking pixels allowing us to know when they are opened, providing MAZARS with information on the e-mail address, newsletter’s contents, link, date and opening time.

• Perform anonymous statistical analyses with regards to Users’ access habits and behaviour, preferences and activity developed through the Portal.

8.4.3.Inscription to events and seminars:

• Manage the inscription for the User’s participation in events, seminars and dissemination activities related to professional activities promoted by MAZARS.
• Manage the User’s request of subscription and/or deregistration from the newsletter.
• Send commercial communications through electronic means on services and products offered by MAZARS, with prior authorization granted by the User.

Nonetheless, links to our commercial newsletters could contain tracking pixels allowing us to know when they are opened, providing MAZARS with information on the e-mail address, newsletter’s contents, link, date and opening time.

• Perform anonymous statistical analyses with regards to Users’ access habits and behaviour, preferences and activity developed through the Portal.

8.4.4.Duty of diligence and compliance with legal and corporate obligations:

• Ensure the compliance and proper functioning of MAZARS in agreement with legal obligations and guidelines established on its bylaws and internal policies.
• Process and respond to complaints, alerts, and claims formulated by the User through complaint forms on “Claims” and “Alerts” on the Website.
• Manage the User’s request of subscription and/or deregistration from the newsletter.
• Send commercial communications through electronic means on services and products offered by MAZARS, with prior authorization granted by the User.

Nonetheless, links to our commercial newsletters could contain tracking pixels allowing us to know when they are opened, providing MAZARS with information on the e-mail address, newsletter’s contents, link, date and opening time.

• Perform anonymous statistical analyses with regards to Users’ access habits and behaviour, preferences and activity developed through the Portal.

8.4.5.Recommend our Website:

• Manage the remittance of our Website’s contents to third parties and friends, prior User’s request, through the form “Send to a friend”.
• Perform anonymous statistical analyses with regards to Users’ access habits and behaviour, preferences and activity developed through the Portal.

8.5. WHAT USER DATA WILL MAZARS PROCESS?

MAZARS will process the following User data categories:

8.5.1. Data provided to send the Newsletter:

• Identifying data: name, surnames.
• Contact information: e-mail address.
• Data on employment details: company and professional position.
• Browsing data: user’s IP address.

8.5.2. Data provided through the Contact and Our People forms:

• Identifying data: name.
• Contact information: e-mail address.
• Other: data provided by interested parties through open text fields inserted on the Website’s forms.
• Browsing data: user’s IP address.

8.5.3. Data provided for the inscription to events and seminars:

• Identifying data: name, surnames.
• Contact information: e-mail address and postal address.
• Data on employment details: company and professional position.
• Browsing data: user’s IP address.

8.5.4. Data provided through Contact for Employees and External Claims forms:

• Identifying data: name, surnames.
• Contact information: e-mail address and telephone number.
• Other: data provided by interested parties through open text fields inserted on the Website’s forms.
• Browsing data: user’s IP address.

8.5.5. Data provided through the Send to a friend form:

• Identifying data: name, surnames.
• Contact information: e-mail address and telephone number.
• Identifying and contact data of third parties: name, surnames and e-mail address.
• Other: data provided by interested parties through open text fields inserted on the Website’s forms.

8.6. HOW LONG WILL MAZARS PRESERVE DATA?

Personal data provided by you will be preserved as long as you do not ask for their suppression, oppose to them or revoke your consent.

8.7. WHAT IS THE LEGITIMATION TO PROCESS YOUR DATA?

MAZARS’ processing of the User’s data is based on the user’s consent.

Accordingly, when clicking in the compulsory box located at the bottom of forms “I have read and accept the Privacy Policy”, you have provided you express unambiguous consent for your data to be processed in agreement with the abovementioned purposes, and you express having read, understood and accepted the present Privacy Policy.

We inform you that, in order to comply with purposes herein described, you must imperatively provide us with data marked with an asterisk (*), requested through this Website, and provide your express unambiguous consent as described on the previous paragraph.

Furthermore, we inform you that you shall withdraw your consent at any time, and free of charge. Consents obtained for the abovementioned purposes are independent, and thus the User shall only revoke one of them, not affecting the rest.

However, in case of consent revocation, this will not affect the legality of previous data processing.

Finally, the processing of a third party’s data, to send contents offered through our Website, is covered in MAZARS’ legitimate interest.

8.8. WHICH RECIPIENTS WILL RECEIVE INFORMATION ON YOUR DATA?

The User’s personal data shall be communicated to:

• Entities integrated or adhered to MAZARS’ international network, for internal administrative purposes, in order to comply with legal, corporate and due diligence obligations to which MAZARS is subject, by virtue of your professional regime and activity.
• Courts and Tribunals, in legally foreseen cases.

International Data Transfers

MAZARS –Spain counts with the collaboration of third parties suppliers with access to data located outside the territory of the European Economic Area in charge of processing information of which it is Responsible as a consequence of a service delivery relationship.

In particular, and included without limitation, said suppliers perform assistance services to send instant message and/or mailing, such as MailChimp –The Rocket Science Group.

Nonetheless, said entity is adhered to the EU-US Privacy Shield Treaty (https://www.privacyshield.gov/list) and counts with guarantees and appropriate data protection level for rights and freedoms of EU citizens.

8.9. USER’S RESPONSIBILITY

The User confirms being above 18 years old, and that the data provided to MAZARS are truthful, exact, complete and updated. For these purposes, the User responds for the truthfulness of information, which will be appropriately updated, to respond to your real situation, being responsible for false or inexact data provided through the Website and responding for damages, direct or indirect, thus caused to MAZARS or third parties.

Furthermore, the User manifests having informed third parties, whose data has been provided, of matters contained on this clause and counting with their consent to provide them for this purpose, waiving MAZARS from any responsibility in this sense. However, MAZARS shall carry out the applicable verifications to verify this circumstance, adopting the corresponding due diligence measures, as established on the legislation in force.

8.10. COMMERCIAL AND PROMOTIONAL COMMUNICATIONS

One of the purposes of MAZARS’ processing of personal data provided by Users is to send electronic communications with information related to services, events or news that could be interesting for the User. When a communication of this kind is performed, it will be solely and exclusively sent to Users who have previously granted their authorization to receive them.

Therefore, if the User no longer wished not to receive commercial or promotional communications from MAZARS, he/she could request deregistration from the service by sending an e-mail to the following address: compliants@mazars.es.

8.11. WHAT ARE MY RIGHTS AS DATA SUBJECT WITH REGARDS TO THE DATA PROCESSING?

As User, you will have the possibility to freely exercise, free of charge, the following rights:

• Revoke granted consents.
• Obtain confirmation of whether MAZARS is processing concerning you.
• Access to your personal data.
• Rectify inexact or incomplete data.
• Request the suppression of your data when, among other reasons, they are no longer necessary for the purpose for which they were collected.
• Obtain from MAZARS a limitation to the processing of your data when any of the conditions foreseen on the data protection regulation is met.
• Request your data’s portability.
• File a claim before the Spanish Data Protection Agency (www.agpd.es), located at C/Jorge Juan, 6, 28001 Madrid, when you consider that MAZARS has breached the User’s rights, recognized by the applicable legislation.

These rights shall be directly exercised by writing by the data owner or legal or voluntary representative, and enclosing a copy of a document proving identity and specifying rights to be exercised, to the postal address C/ Alcalá 63, 28014, Madrid or e-mail address compliants@mazars.es, for the attention of the Data Protection Officer.

8.12. SECURITY MEASURES

MAZARS will process your data in an absolutely confidential manner, respecting the privacy, secrecy duty and security of your information, in agreement with the applicable regulations, adopting for such purpose the necessary legal, technical and organizational measures to avoid their alteration, loss, processing or unauthorized access, in view of the state of technology, the nature of stored data, and risks to which they are exposed.

8.13. CHANGES TO THE PRESENT PRIVACY POLICY

MAZARS reserves the right to modify the present Privacy Policy in order to adapt it to the applicable legal developments.

In these cases, we will notify changes introduced by publishing them on the platform with a reasonable notice before implementation.

By continuing accessing or using services after changes are performed, you accept being subject to our new Privacy Policy.

9. COOKIES POLICY

The use of storage and data retrieval devices, such as cookies and similar technologies, will be governed by the Cookies Policy, which is also an integral part of the present Legal Policy.

10. INTEGRATION OF CLAUSES AND PREVALENCE OF PROVISIONS

The legality, invalidity or inefficacy of any of the clauses established on in the present Legal Notice will not affect the effectiveness of the rest.

In case of discrepancy between the contents of the present Legal Policy and the general and/or particular conditions of each service, the latter will prevail.

11. MODIFICATION OF THE LEGAL POLICY

MAZARS reserves the right to modify and/or update, at any time, the present Legal Policy, as well as any information that may appear on the Website, without the need of notice.

12. APPLICABLE LAW AND JUSRISDICTION

The User’s access to the Site implies the acceptance of the present Legal Notice. Activities therein developed, as well as the Website’s use, will be governed by the Spanish legislation.

MAZARS and the User, expressly waiving to any other jurisdiction that may correspond to them, will submit any dispute and/or litigation to the knowledge of the Courts and Tribunals of the city of Barcelona.

Last update: 14 November 2018.

COPYRIGHT © 2018 MAZARS. All rights reserved.