Plich&Partners. Doradztwo podatkowe.

PERSONAL DATA PROTECTION / USE OF COOKIES

I Personal data protection disclaimer

Dear Users,

Below please find the information on the methods for processing and protecting your personal data by Plich&Partners Doradcy Podatkowi sp.p. in connection with existance of this enetity and its business activities.

Personal data is any information that allows us to identify you, either directly or indirectly, as a natural person. Therefore, personal data does not apply to legal entities or other organizations.

Plich&Partners processes and protects personal data in accordance with the standards set forth in Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data, and repealing Directive 95/46/EC [hereinafter GDPR] as well as relevant provisions of national law on the protection of personal data. In particular, we ensure that personal data is processed by us only to the extent necessary to achieve the objectives for which it has been obtained.

The protection of your personal data is additionally ensured by compliance with the provisions on protection of professional secrecy by tax consultants under the Act of 5 July 1996 on tax consultancy [consolidated version: Journal of Laws of 2019, item 283, as amended, hereinafter: Act on Tax Consultancy].

Should you have any questions or concerns regarding the methods and scope of processing of your personal data, or your rights in connection with this processing, please contact us via email "> or by phone.

1.1 Controller

The Controller of your personal data is Plich&Partners Doradcy Podatkowi sp.p. with registered office in Warsaw, Al. Jerozolimskie 101 Office 20, postal code: 02-011 Warsaw, entered in the Register of Entrepreneurs maintained by the District Court for the Capital City of Warsaw in Warsaw, 12th Commercial Division of the National Court Register, under the number 0000268318 [hereinafter: Plich&Partners or Controller].

1.2 Data subjects

Plich&Partners processes personal data of the following data subjects:

Client's employees – who, for the purposes of this information, shall mean not only the employees of our clients, but also persons employed by the clients under civil law contracts, clients’ representatives, members of corporate bodies of the companies which are our clients, natural persons who are shareholders in such companies as well as other persons contacting us on behalf of these entities prior to entering into a contract with Plich&Partners;
Supplier's employees – who, for the purposes of this information, shall mean not only the employees of our suppliers, but also persons employed by these suppliers under civil law contracts, suppliers’ representatives, members of corporate bodies of the companies which are our suppliers, natural persons who are shareholders in such companies as well as other persons contacting us on behalf of these entities prior to entering into a contract with Plich&Partners;
Clients who are natural persons – who, for the purposes of this information, shall mean not only sole entrepreneurs, but also partners in civil law partnerships using our services, including persons contacting us prior to entering into a contract with Plich&Partners;
Suppliers who are natural persons – who, for the purposes of this information, shall mean not only sole entrepreneurs, but also partners in civil law partnerships supplying us with their goods or providing us with their services, including persons contacting us prior to entering into a contract with Plich&Partners;
Plich&Partners consultants – who, for the purposes of this information, shall mean partners and employees of Plich&Partners as well as persons employed by Plich&Partners under civil law contracts;
Job candidates – who, for the purposes of this information, shall mean candidates for employment or cooperation with Plich&Partners;
Other persons – who, for the purposes of this information, shall mean natural persons, other than mentioned above, establishing or maintaining contact with Plich&Partners (including via e-mail) in connection with the operations and business activities carried out by Plich&Partners, in particular independent consultants, persons employed by other consulting companies cooperating with Plich&Partners for the benefit of our clients, employees or representatives of tax authorities, court employees, experts or witnesses.

1.3 Data categories

For all of the above-mentioned persons, the scope of personal data processed by us covers contact details and personally identifiable information such as: name and surname, telephone number, or e-mail address.

In the case of job candidates, the scope of personal data processed also includes data related to professional qualifications, date of birth and image.

In the case of customers who are natural persons and suppliers who are natural persons, the scope of personal data processed also includes other data necessary to enter into contracts or make settlements with them (e.g. domicile, place of business, taxpayer identification number).

For other persons, the scope of personal data processed may also include additional information, insofar as necessary to achieve the purpose of processing.

The scope and methods of processing personal data of Plich&Partners consultants is determined directly with the persons concerned.

1.4 Source of personal data

The basic source of the personal data of natural persons is the information obtained directly from these persons. Natural persons contact us primarily via email or by telephone on various matters related to the operations and business activities carried out by Plich&Partners.

In the case of client’s employees and supplier's employees, their personal data may also be provided by other persons acting on behalf of our clients or suppliers (e.g. by other employees, proxies, board members) or by entities cooperating with our clients or suppliers. These persons contact us in connection with the performance of contracts entered into with Plich&Partners as well as in connection with activities taken prior to entering into such contracts.

If the contact with a natural person is initiated by Plich&Partners, then the source of personal data obtained includes public registers (e.g. National Court Register, Central Register of Information on Economic Activity), commercial databases or websites.

Plich&Partners also obtains data from third parties in connection with the tax consultancy services provided by Plich&Partners. In particular, this applies to data obtained in connection with the representation of clients before tax and enforcement authorities, administrative courts, preparation of tax returns, tax consultancy services, and reviewing client's tax, legal and accounting documents. Personal data obtained in this way includes, among others, personal data of witnesses, proxies, employees of tax authorities, employees of clients' business partners or suppliers.

1.5 Professional secrecy

Any and all facts and information, including personal data, which a tax consultants become familiar with in connection with their professional activities are protected by the provisions of the Act on Tax Consultancy. The professional secrecy obligation provided for under this law applies not only to Plich&Partners tax consultants, but also to other persons employed by Plich&Partners in providing tax consultancy services.

In the event that the data of natural persons processed by us have not been obtained directly from these persons, we are not obliged to inform them about processing of such data insofar as the personal data in question must remain confidential under the provisions on protection of professional secrecy by tax consultants (Article 14 (5) point (d) of the GDPR).

1.6 Purpose of data processing

We process personal data only for legitimate purposes i.e. as permitted under the law. These purposes most often include:

actions aimed at establishing cooperation with a Client who is a natural person, or a Supplier who is a natural person, or another natural person cooperating with Plich&Partners; performance of rights and obligations arising from contracts between Plich&Partners and the aforesaid entities/persons (legal basis: Article 6 (1) point (b) of the GDPR – processing is necessary for the performance of a contract to which the data subject is a party or in order to take steps at the request of the data subject prior to entering into a contract);
steps aimed at establishing cooperation with clients, suppliers or other entities that are not natural persons; performance of rights and obligations arising from contracts between Plich&Partners and the aforesaid entities/persons; mutual communication between Plich&Partners consultants and suppliers’ employees, clients’ employees or persons acting on behalf of other entities (legal basis: Article 6 (1) point (f) of the GDPR – legitimate interests pursued by the controller or by a third party);
communication between Plich&Partners and job candidates for the purposes of recruitment and employment, analysis of information on the candidates' professional qualifications (legal basis: Article 6 (1) point (a) of the GDPR – data subject's consent; Article 6 (1) point (a) – processing is necessary for compliance with a legal obligation to which the controller is subject);
retention of recruitment documents received from job candidates after closing the recruitment process – for the needs of future recruitment (legal basis: Article 6 (1) point (a) of the GDPR – data subject's consent);
establishment, exercise or defence of legal claims under contracts with Plich&Partners (legal basis: Article 6 (1) point (f) of the GDPR – legitimate interests pursued by the controller or by a third party);
providing tax consultancy services insofar as such data processing is necessary for compliance with a legal obligation to which the controller is subject (legal basis: Article 6 (1) point (c) of the GDPR);
compliance with legal obligations arising from provisions governing the period for compulsory retention of accounting documents (e.g. Invoices) or employee documentation as well as provisions regulating the period for compulsory retention of tax opinions, tax advice and other communications made by tax advisors on client’s behalf (legal basis: Article 6 (1) point (a) of the GDPR – processing is necessary for compliance with a legal obligation to which the controller is subject);
keeping statistics and archives of communications and advice provided, in particular, in order to satisfy professional secrecy obligation and to avoid conflicts of interest (legal basis: Article 6 (1) point (f) of the GDPR – legitimate interests pursued by the controller);
direct marketing of Plich&Partners services (legal basis: Article 6 (1) point (f) of the GDPR – legitimate interests pursued by the controller);
providing commercial information by phone or electronically if additional consent has been granted (legal basis: Article 6 (1) point (a) of the GDPR);
communication between Plich&Partners and Plich&Partners consultants for the purposes of their employment or provision of their services (legal basis: correspondingly, Article 6 (1) point (c) of the GDPR – processing is necessary for compliance with a legal obligation to which the controller is subject; Article 6 (1) point (f) of the GDPR – legitimate interests pursued by the controller or by a third party);
presentation of the offer and Plich&Partners’ consultants in information materials prepared by Plich&Partners (legal basis: Article 6 (1) point (a) of the GDPR – data subject's consent; Article 6 (1) point (f) – legitimate interests pursued by the controller or by a third party).

In addition, Plich&Partners may process personal data pursuant to Article 6 (1) point (d), when it is necessary in order to protect the vital interests of the data subject or of another natural person, in particular when there is no other legal basis, and the data processing is necessary to protect the person's interests such as life, health, or prevention of damage to property.

1.7 Period of data processing

The personal data collected by Plich&Partners shall be processed only for the period necessary to achieve the above-mentioned processing purposes. In particular, the data is processed:

for the duration of contracts between Plich&Partners and customers, suppliers or other entities, and after their termination – for a period that enables establishment, exercise or defence of legal claims;
for the period required under separate regulations, including those governing: the statute of limitation for public liabilities of Plich&Partners or Plich&Partners consultants, the period for retention of employee records, period for archiving tax advice and communications provided by tax consultants in connection with the tax consultancy services provided;
until the data subject objects to the processing of personal data by Plich&Partners for direct marketing purposes;
until the data subject, on grounds relating to his or her particular situation, objects to processing of personal data concerning him or her, where the processing of data is based on the legitimate interests pursued by us or is necessary for the performance of a task carried out for reasons of public interest; however, the objection shall not cause discontinuation of processing where there are legitimate grounds for the processing, which override the interests, rights and freedoms of the data subject or for the establishment, exercise or defence of legal claims;
until the recruitment process is completed – in the case of processing of job candidates’ data;
until the consent is withdrawn – if the legal basis for processing is the data subject's consent.

1.8 VOLUNTARY PROVISION OF DATA

In cases where the data of natural persons is provided directly by these persons, such data is provided on a voluntary basis, but necessary to achieve the purposes for which the data is collected. In particular, personal data may be necessary to perform contracts to which Plich&Partners is a party, to take steps prior to entering into such contracts, to comply with statutory obligations regarding the minimum periods for retention of documents and information, to establish, exercise or defend legal claims as well as to allow mutual communication with Plich&Partners.

1.9 No automated processing or profiling of data

Personal data is not subject to automated processing or profiling by Plich&Partners.

1.10 Recipients

The recipients of personal data processed by Plich&Partners include, first and foremost, external service providers, in particular entities providing IT, legal, accounting and tax services to Plich&Partners. Data are processed by these entities pursuant to relevant agreements with Plich&Partners. Notwithstanding the foregoing, the recipients of data also include persons authorized by Plich&Partners, in particular, employees and contractors of Plich&Partners, who process data in the name and for the account of Plich&Partners.

Personal data may also be shared by Plich&Partners with postal operators and couriers. This applies in particular to exchanging correspondence in connection with the tax advisory services provided by Plich&Partners.

Personal data may also be accessed by administrative bodies or courts as well as officials and judges representing them - if required under the applicable law. This applies in particular to supervisory or control activities taken towards Plich&Partners.

Plich&Partners shares or discloses personal data in accordance with the requirements set out in the law on protection of personal data (including the provisions of the GDPR) and only insofar as the provisions on protection of professional secrecy by tax consultants or other professional secrecy regulations do not stipulate to the contrary.

Plich&Partners does not transfer data to persons or entities based outside the European Union.

1.11 Rights of data subjects

The data subjects shall have the following rights:

Right to access personal data: this right includes the possibility of obtaining information whether Plich&Partners processes personal data, and if so, what is the purpose and scope of this processing (Article 15 of the GDPR);
Right to rectify data: this right includes the possibility of requesting the rectification of incorrect data or supplementing the data, if they are incomplete (Article 16 of the GDPR);
Right to object: this right includes the possibility to object to the processing of data by us for direct marketing purposes (Article 21 (2) of the GDPR);
Right to object, on grounds relating to particular situation of a data subject: the data subject may object to processing of personal data concerning him or her, where the processing of data is based on the legitimate interests pursued by us or is necessary for the performance of a task carried out for reasons of public interest; the objection shall not cause discontinuation of processing where there are legitimate grounds for the processing, which override the interests, rights and freedoms of the data subject or for the establishment, exercise or defence of legal claims (Article 21 (1) of the GDPR);
Right to erasure of data: this right applies when:
- processing of data is no longer necessary to achieve the purposes for which it was collected or otherwise processed;
- consent to data processing has been withdrawn and there is no other legal basis for processing;
- the data subject has objected to the processing of personal data for direct marketing purposes;
- the data subject has objected to the processing, on grounds relating to particular situation of a data subject, and there are no legitimate grounds for the processing, which override the interests, rights and freedoms of the data subject or the processing is not necessary for the establishment, exercise or defence of legal claims;
- data must be deleted in order to ensure compliance with national or international law;
- data is processed unlawfully (Article 17 of the GDPR);
Right to restriction of processing: this right applies when:
- the accuracy of the personal data is contested by the data subject – for a period enabling Plich&Partners to verify the accuracy of the personal data;
- the data subject has objected to processing on grounds relating to particular situation of a data subject – for the period enabling the verification whether the legitimate grounds of Plich&Partners override those of the data subject;
- the processing is unlawful and the data subject opposes the erasure of the personal data and requests the restriction of their use instead;
- The Controller no longer needs the personal data for the purposes of the processing, but they are required by the data subject for the establishment, exercise or defence of legal claims (Article 18 of the GDPR);
Right to data portability: this right includes the possibility of receiving the personal data in a structured, commonly used and machine-readable format and have the right to transmit those data to another controller; this right applies provided that the processing is carried out by automated means and is based consent or a contract with the data subject (Article 20 of the GDPR);
Right to withdraw consent to the processing of personal data: this right applies where the data is processed based on the consent; withdrawal of consent shall not affect the lawfulness of processing based on consent before its withdrawal; consent may be withdrawn by sending an email to the following address: "> (Article 7 (3) of the GDPR);
Lodging a complaint with the President of the Office for Personal Data Protection: this right applies if you believe that your data is processed unlawfully by Plich&Partners (Article 77 of the GDPR).

Please note that the above rights have been described in detail in the indicated articles of the GDPR. At the same time, we would like to highlight the fact that in some cases the legal provisions on the protection of personal data limit the scope of these rights. Restrictions on the rights also stem from the provisions governing the professional secrecy, including the professional secrecy of tax consultants.

1.12 Updates to the personal data protection Information

This personal data protection information is reviewed on an ongoing basis and updated as necessary. The update consists in publishing new consolidated version of the disclaimer on the website https://plich.com.privacy-policy/.

II INFORMATION ON COOKIES

The Website available at the address www.plich.com uses cookies. Cookies are text files stored on your terminal device, when you visit our Website. A cookie will usually contain the name of the website from which it originates, unique number and lifespan of the cookie on your device. However, we do not use cookies to identify you.

Plich&Partners Doradcy Podatkowi sp.p. with its registered office in Warsaw, Al. Jerozolimskie 101 office 20, 02-011 Warsaw, as the Website Operator, places cookies on the User's terminal device and has access to them.

The Website Operator uses cookies for the following purposes:

to customize the Website content to the user preferences (in particular cookies recognize the user's device in order to properly display the Website);
to create statistics to help us better understand how users use our Website, and thus allow us to enhance the website content and presentation thereof,
marketing, including these in relation to targeting behavioral advertising to users; Therefore, Plich & Partners may store information or gain access to information already stored in the user's telecommunications equipment (computer, telephone, tablet, etc.).

On our Website, we use two main types of cookies i.e. session and persistent cookies. Session cookies are temporary files that are stored until logging out, leaving the website or exiting the web browser. Persistent cookies are stored on the user's terminal device for the duration specified in the cookie file parameters or until they are deleted.

You can change your web browser settings to disable cookies or to be alerted when cookies are being sent to your device. Please note that changing the user's web browser settings may limit access to some of the website's functionalities.

Detailed information on the cookie management options and preferences is available in the web browser settings.

The Website Operator may use Google cookies for analytical and marketing purposes, including files used as part of Google Analytics and Google AdWords tools.

Google Analytics is a tool used by Google to analyze the way the user uses the Website, to create statistics and reports on the functioning of this website. Google does not use the collected data to identify the user or combine this information to enable identification. Detailed information about the scope and rules of data collection related to this service can be found at the following link: https://www.google.com/intl/pl/policies/privacy/partners.

Google AdWords is a tool that allows to measure the effectiveness of advertising campaigns carried out by the Website Operator, allowing the analysis of such data as keywords or the number of unique users (UU). Google AdWords also allows to display ads to people who have already visited the Website. Information on the processing of data by Google in the scope related to the above service is available at the link: https://policies.google.com/technologies/ads?hl=en.

PERSONAL DATA PROTECTION / USE OF COOKIES

I Personal data protection disclaimer

Dear Users,

Below please find the information on the methods for processing and protecting your personal data by Plich&Partners Doradcy Podatkowi sp.p. in connection with existance of this enetity and its business activities.

Personal data is any information that allows us to identify you, either directly or indirectly, as a natural person. Therefore, personal data does not apply to legal entities or other organizations.

1.1 Controller

1.2 Data subjects

Plich&Partners processes personal data of the following data subjects:

Clients who are natural persons – who, for the purposes of this information, shall mean not only sole entrepreneurs, but also partners in civil law partnerships using our services, including persons contacting us prior to entering into a contract with Plich&Partners;

Plich&Partners consultants – who, for the purposes of this information, shall mean partners and employees of Plich&Partners as well as persons employed by Plich&Partners under civil law contracts;

Job candidates – who, for the purposes of this information, shall mean candidates for employment or cooperation with Plich&Partners;

1.3 Data categories

For all of the above-mentioned persons, the scope of personal data processed by us covers contact details and personally identifiable information such as: name and surname, telephone number, or e-mail address.

In the case of job candidates, the scope of personal data processed also includes data related to professional qualifications, date of birth and image.

In the case of customers who are natural persons and suppliers who are natural persons, the scope of personal data processed also includes other data necessary to enter into contracts or make settlements with them (e.g. domicile, place of business, taxpayer identification number).

For other persons, the scope of personal data processed may also include additional information, insofar as necessary to achieve the purpose of processing.

The scope and methods of processing personal data of Plich&Partners consultants is determined directly with the persons concerned.

1.4 Source of personal data

The basic source of the personal data of natural persons is the information obtained directly from these persons. Natural persons contact us primarily via email or by telephone on various matters related to the operations and business activities carried out by Plich&Partners.

If the contact with a natural person is initiated by Plich&Partners, then the source of personal data obtained includes public registers (e.g. National Court Register, Central Register of Information on Economic Activity), commercial databases or websites.

1.5 Professional secrecy

1.6 Purpose of data processing

We process personal data only for legitimate purposes i.e. as permitted under the law. These purposes most often include:

retention of recruitment documents received from job candidates after closing the recruitment process – for the needs of future recruitment (legal basis: Article 6 (1) point (a) of the GDPR – data subject's consent);

establishment, exercise or defence of legal claims under contracts with Plich&Partners (legal basis: Article 6 (1) point (f) of the GDPR – legitimate interests pursued by the controller or by a third party);

providing tax consultancy services insofar as such data processing is necessary for compliance with a legal obligation to which the controller is subject (legal basis: Article 6 (1) point (c) of the GDPR);

keeping statistics and archives of communications and advice provided, in particular, in order to satisfy professional secrecy obligation and to avoid conflicts of interest (legal basis: Article 6 (1) point (f) of the GDPR – legitimate interests pursued by the controller);

direct marketing of Plich&Partners services (legal basis: Article 6 (1) point (f) of the GDPR – legitimate interests pursued by the controller);

providing commercial information by phone or electronically if additional consent has been granted (legal basis: Article 6 (1) point (a) of the GDPR);

presentation of the offer and Plich&Partners’ consultants in information materials prepared by Plich&Partners (legal basis: Article 6 (1) point (a) of the GDPR – data subject's consent; Article 6 (1) point (f) – legitimate interests pursued by the controller or by a third party).

1.7 Period of data processing

The personal data collected by Plich&Partners shall be processed only for the period necessary to achieve the above-mentioned processing purposes. In particular, the data is processed:

for the duration of contracts between Plich&Partners and customers, suppliers or other entities, and after their termination – for a period that enables establishment, exercise or defence of legal claims;

until the data subject objects to the processing of personal data by Plich&Partners for direct marketing purposes;

until the recruitment process is completed – in the case of processing of job candidates’ data;

until the consent is withdrawn – if the legal basis for processing is the data subject's consent.

1.8 VOLUNTARY PROVISION OF DATA

1.9 No automated processing or profiling of data

Personal data is not subject to automated processing or profiling by Plich&Partners.

1.10 Recipients

Personal data may also be shared by Plich&Partners with postal operators and couriers. This applies in particular to exchanging correspondence in connection with the tax advisory services provided by Plich&Partners.

Personal data may also be accessed by administrative bodies or courts as well as officials and judges representing them - if required under the applicable law. This applies in particular to supervisory or control activities taken towards Plich&Partners.

Plich&Partners does not transfer data to persons or entities based outside the European Union.

1.11 Rights of data subjects

The data subjects shall have the following rights:

Right to access personal data: this right includes the possibility of obtaining information whether Plich&Partners processes personal data, and if so, what is the purpose and scope of this processing (Article 15 of the GDPR);

Right to rectify data: this right includes the possibility of requesting the rectification of incorrect data or supplementing the data, if they are incomplete (Article 16 of the GDPR);

Right to object: this right includes the possibility to object to the processing of data by us for direct marketing purposes (Article 21 (2) of the GDPR);

Right to erasure of data: this right applies when:

processing of data is no longer necessary to achieve the purposes for which it was collected or otherwise processed;

consent to data processing has been withdrawn and there is no other legal basis for processing;

the data subject has objected to the processing of personal data for direct marketing purposes;

data must be deleted in order to ensure compliance with national or international law;

data is processed unlawfully (Article 17 of the GDPR);

Right to restriction of processing: this right applies when:

the accuracy of the personal data is contested by the data subject – for a period enabling Plich&Partners to verify the accuracy of the personal data;

the data subject has objected to processing on grounds relating to particular situation of a data subject – for the period enabling the verification whether the legitimate grounds of Plich&Partners override those of the data subject;

the processing is unlawful and the data subject opposes the erasure of the personal data and requests the restriction of their use instead;

The Controller no longer needs the personal data for the purposes of the processing, but they are required by the data subject for the establishment, exercise or defence of legal claims (Article 18 of the GDPR);

Lodging a complaint with the President of the Office for Personal Data Protection: this right applies if you believe that your data is processed unlawfully by Plich&Partners (Article 77 of the GDPR).

1.12 Updates to the personal data protection Information

This personal data protection information is reviewed on an ongoing basis and updated as necessary. The update consists in publishing new consolidated version of the disclaimer on the website https://plich.com.privacy-policy/.

II INFORMATION ON COOKIES

Plich&Partners Doradcy Podatkowi sp.p. with its registered office in Warsaw, Al. Jerozolimskie 101 office 20, 02-011 Warsaw, as the Website Operator, places cookies on the User's terminal device and has access to them.

The Website Operator uses cookies for the following purposes:

to customize the Website content to the user preferences (in particular cookies recognize the user's device in order to properly display the Website);

to create statistics to help us better understand how users use our Website, and thus allow us to enhance the website content and presentation thereof,

marketing, including these in relation to targeting behavioral advertising to users; Therefore, Plich & Partners may store information or gain access to information already stored in the user's telecommunications equipment (computer, telephone, tablet, etc.).

You can change your web browser settings to disable cookies or to be alerted when cookies are being sent to your device. Please note that changing the user's web browser settings may limit access to some of the website's functionalities.

Detailed information on the cookie management options and preferences is available in the web browser settings.

The Website Operator may use Google cookies for analytical and marketing purposes, including files used as part of Google Analytics and Google AdWords tools.