Terms and conditions of use

CORPORATE DATA
PURPOSE AND SCOPE OF APPLICATION
ACCESS AND ACCEPTANCE OF THE TERMS AND CONDITIONS
OBLIGATIONS OF THE WEBSITE USER
PERSONAL DATA PROTECTION AND COOKIES POLICY
SCOPE OF LIABILITY
INTELLECTUAL AND INDUSTRIAL PROPERTY RIGHTS
LINKS TO THIRD PARTY WEBSITES
VALIDITY AND MODIFICATION OF THE TERMS AND CONDITIONS
CONTACT
JURISDICTION AND APPLICABLE LAW
GENERAL CONCEPTS

CORPORATE DATA

The company ETL STEUERBERATUNG SPANIEN S.A. with registered address in Calle Riera Principal, 8, Alella, 08328, Barcelona (Spain) and Spanish tax code (CIF) A-66576877, duly recorded in the Commercial Register in Barcelona under Tomo 44.971, folio 103, hoja B-472850 (hereinafter, “ETL ALELLA“ or the “Company“, or “We” or “Us“) is the proprietor of and legally responsible for https://etlsteuerberatung.com/ (hereinafter, the “Website” or “Web“).

ETL ALELLA makes its website available to the Internet users (hereinafter, the “User” or “Users” or “You“) to learn more about ETL ALELLA and the services offered, and to contact us for additional information.

PURPOSE AND SCOPE OF APPLICATION

These terms and conditions of use of the website (hereinafter, the “Terms and conditions“), along with our privacy and cookies policy, shall regulate the use of our website, as well as the relationship between ETL ALELLA and its website users. These terms and conditions are meant to establish the specific rules the website users must comply with.

These terms and conditions shall always be available to the users on the website, in the same language as the website itself, for verification, revision, download or print at any time.

The terms and conditions, as well as our privacy and cookies policy have been drawn up in accordance with current regulations on consumer rights, internet, e-commerce and personal data protection in Spain and the European Union.

ACCESS AND ACCEPTANCE OF THE TERMS AND CONDITIONS

The access to the website is free of charge, except for the cost of internet connection established by your internet service provider.

Users may freely surf the website and access it as often as they like. No registration is required.

By accessing the website, the users declare to be of legal age, to have the necessary legal capacity to surf the web and to fully understand and to accept the terms and conditions.

OBLIGATIONS OF THE WEBSITE USER

By accessing the website, the users commit themselves to use the website in conformity with the terms and conditions herein, in good faith and according to current legislation. Also, by using the website, you declare and assure to be of legal age and to understand and to accept the terms and conditions at hand. Any fraudulent, abusive or illicit use, or contrary to good faith, of the website and its features on behalf of the users is strictly forbidden.

In any case, the user must not

Reproduce, distribute, publicly communicate, transform or modify the website or any of its contents, including the terms and conditions at hand, regardless of its purpose, without the prior written authorization by ETL ALELLA;
Introduce any data programme on the website or its network that might harm the IT systems of ETL ALELLA, its providers or third parties;
Perform any illicit or fraudulent activity or contrary to these terms and conditions of use, current legislation and/or good faith, or which might prevent or hinder the correct use of the website and its contents;
Insert any type of link in webs, platforms, forums, chats, blogs or social networks of third parties which might connect or reproduce the website or any of its contents with those webs, platforms, forums, chats, blogs or external social networks, unless that link is exclusively directed to the front page of the website without the possibility of any reproduction;
Link or reproduce the website or its contents from webs, platforms, forums, chats, blogs or external social networks considered to be opposite to law, offensive or undermining human dignity, fundamental rights or ETL ALELLA itself, or even criminal;
Introduce or distribute any content infringing upon human rights and dignity on the website, such as racist, xenophobic or pornographic contents, or advocating for terrorism.

PERSONAL DATA PROTECTION AND COOKIES POLICY

As set out in our privacy policy, ETL ALELLA undertakes to handle the personal data provided by the users in the strictest confidence and privacy and according to the purposes they have been collected for. ETL ALELLA assumes its obligation to securely store and treat the website users’ personal data by applying all necessary safety measures to avoid their alteration, loss or treatment or access by unauthorized third parties, in compliance with the established under current regulations on personal data protection. Please also read our privacy and cookies policy for further information in this regard.

SCOPE OF LIABILITY

The users must use the website and its contents in accordance with these terms and conditions, with current legislation and in good faith. Any use of the website or its contents contrary to these conditions of use, the law or good faith, whether for economic purposes or not, is strictly forbidden.

The user shall be held responsible for any damage or loss caused to ETL ALELLA or any third party as a result of using the website or its contents contrary to these conditions of use, the law, public order or good faith.

ETL ALELLA requires the provision of services by third parties for the website and its contents being available to the users. In spite of the efforts made by ETL ALELLA to maintain the website available and accessible, it might be suspended, interrupted or cancelled due to reasons beyond its control. This is why ETL ALELLA cannot guarantee the absence of such interruptions or errors when accessing the website or its contents, or that they are always updated or available in their latest version. Thus, ETL ALELLA declines any liability for damages or losses caused to the users as a consequence of a suspension, interruption, lack of continuity, network failure, or disconnection of the website.

Under no circumstances shall ETL ALELLA be held responsible for damages or losses caused to the users for reasons not attributable to ETL ALELLA, such as, though not limited to, natural disasters, force majeure or extremely urgent situations, virus, harmful components, malfunction of the browser, hacking or attacks of third parties.

INTELLECTUAL AND INDUSTRIAL PROPERTY RIGHTS

The website and its contents are subject to protection according to the regulations on intellectual and industrial property. ETL ALELLA holds and/or has duly licensed all intellectual and industrial property rights on its website and contents

It is strictly forbidden to reproduce, distribute, publicly communicate, transform and, in general, perform any type of exploitation, whether for commercial purposes or not, of the website and/or its contents without the express prior approval by ETL ALELLA

ETL ALELLA reserves all intellectual and industrial property rights on the website and its contents. In none of the cases shall the access to or the surfing through the website imply any type of cession and/or license on behalf of ETL ALELLA regarding the intellectual and industrial property rights on the website and its contents.

By reproducing, disseminating, publishing, sharing, or sending the User any content on or through the Web, you guarantee ETL ALELLA that you are the legitimate owner thereof or that you are the owner of the image rights, Intellectual Property and/or Industrial or any other necessary for their use, reproduction and public communication about them. Likewise, by reproducing, disseminating, publishing, sharing, or sending any content, regardless of its nature or content, on or through the Web, you grant ETL ALELLA free of charge on said content on a non-exclusive basis, for all, up to that the works enter the public domain and irrevocably all the rights to exploit intellectual property in all its modalities, including the power to sublicense said rights to third parties.

LINKS TO THIRD PARTY WEBSITES

The webs, platforms, forums, chats, blogs or social networks of third parties linked to the website must clearly indicate that they have not been authorized or supervised by the Company and that the said link does not suppose or imply any type of association between ETL ALELLA and those webs, platforms, forums, chats, blogs or social networks of third parties.

In any case, any link to the website must directly drive to the front page of the website, by clicking on the URL, and show the front page of the website on the entire screen.

Under no circumstances shall ETL ALELLA be held responsible for the contents, information or data related to the website, or the contents or any other item on the webs, platforms, forums, chats, blogs or social networks of third parties linked to the website.

The connection with the website from webs, platforms, forums, chats, blogs or social networks considered to be contrary to the law, morality and good customs, especially the ones with pornographic, illicit and illegal contents or undermining human rights, is expressly prohibited.

On the other hand, the website may contain links to webs, platforms, forums, chats, blogs or social networks of third parties. In spite of the efforts made by ETL ALELLA, we do not have sufficient personnel or technical means to know or to control the information and/or contents appearing on third party websites. This is why ETL ALELLA shall in no case be held responsible for any content published on third party webs connected with from the website, neither may such links be considered as a real knowledge of the website contents they relate to.

VALIDITY AND MODIFICATION OF THE TERMS AND CONDITIONS.

The terms and conditions at hand shall be valid while available to the users on the website. As soon as the terms and conditions are modified or updated, whether completely or partially, they shall be replaced by the new ones which shall henceforth regulate the use of the website and the relationship between ETL ALELLA and the users.

ETL ALELLA hereby informs the users that the terms and conditions may change within time. Therefore, ETL ALELLA reserves the right to modify these terms and conditions due to changes on the website, corporate changes within ETL ALELLA or the Group, economic, operational or commercial variations, changes within the business model of ETL ALELLA and/or legislative or jurisprudential developments. In the event of being modified these terms and conditions, ETL ALELLA shall inform the users accordingly on the front page of its website so that they may consult all revisions, amendments or updates made in this regard.

CONTACT

For the solution of any problem or doubt, users may contact ETL ALELLA via email (rgpdnexum@elegalnexum.com).

JURISDICTION AND APPLICABLE LAW

The terms and conditions at hand, as well as our privacy and cookies policy, are subject to current Spanish regulations. In the event of a dispute, ETL ALELLA and the user shall submit to the jurisdiction belonging to the user in accordance with applicable law.

GENERAL CONCEPTS

In none of the cases shall the lack of exercise of rights on behalf of ETL ALELLA be understood as a waiver of its rights

The headings used in these terms and conditions are of a merely indicative or informative nature and do not affect, clarify or extend their understanding.

Should a judicial or administrative organ declare any of the clauses included in the terms and conditions at hand completely or partially null, abusive or inapplicable, this shall only affect the clause concerned, with the rest of provisions maintaining their validity.

Updated version since: 12th June 2023