Terms and conditions

Regulations of Taxxo Platform (GDPR Compliant)
 


 Valid from 24 May 2018


 1. 
 General provisions
 


 1.1. These regulations, hereinafter referred to as “Regulations”, govern
 the provision of and accessing services provided by electronic means
 through Taxxo Platform accessible at taxxo.app, in accordance with the
 Act of 18 July 2002 on the Provision of Services by Electronic Means
 (consolidated text JL of 2016, item 1030, as amended).


 1.2. The entity providing the services referred to in subsection 1.1 above
 is Columb Technologies S.A. with its registered office in Wrocław at ul.
 Łubinowa 1F/7, 52-210 Wrocław, entered in the register of entrepreneurs of
 the National Court Register kept by Wrocław-Fabryczna District Court in
 Wrocław, VI Economic Division of the National Court Register under the
 number 0000309854, with the following tax identification number NIP
 8992630753 and the statistical number REGON 020664931, with an initial
 capital in the amount of PLN 2,266,300 (paid-up in full).


 


 2. 
 Definitions:
 


 Whenever Regulations refer to:


 a) Contract - means a contract for the provision of Services concluded
 between Operator and User by User’s intent to use Taxxo Platform on the web
 page of Taxxo Platform or Operator’s web page expressed at the first login
 or through User's written order.


 b) Regulations - means these regulations constituting an annex to Contract
 and being its integral part. Regulations are made available by Operator
 free of charge prior to the conclusion of Contract, and also, on Operator's
 request, in a manner enabling retrieving, reproducing and fixing the
 content of Regulations by means of the IT system operated by User.


 c) Taxxo Platform - means the Taxxo Internet platform which enables User to
 use online services of and/or cooperate with his/her/its Partner Firm.


 d) Operator - means the service providing entity referred to in subsection
 1.2. above, i.e. Columb Technologies S.A. with its registered office in
 Wrocław.


 e) User - means a user of Taxxo Platform being a sole trader, legal person
 or organisational unit without legal personality, set up in accordance with
 the applicable provisions of law, using Taxxo Platform in his/her/its own
 name or through persons who have been duly authorised to do so, or through
 Partner Firm.


 f) User's Account (Account) - means an allocated part of database within
 Taxxo Platform where User’s data are kept. In case of doubts, more than one
 User can be assigned to one account.


 g) Partner Firm - means an accounting firm with which User has concluded a
 separate contract for the provision of financial and accounting services,
 and which processes the financial data of User’s business.


 h) Services/Service – means the services provided by Operator and external
 firms cooperating with Operator through Taxxo Platform.


 i) Price List - means information on the conditions of and fees for
 specific Services of Taxxo Platform specified by Operator, published in
Taxxo Platform or at <a href="https://taxxo.app">taxxo.app</a> or on the web
 page of a particular Service; changes to Price List are not tantamount to
 changes to Regulations.


 j) Management Board of the Company (Board) - means persons authorised to
represent the company according to the current KRS entry accessible at <a href="https://ekrs.ms.gov.pl/">https://ekrs.ms.gov.pl/</a> under the
 number 0000309854.


 <a name="_Ref269144616">
 3. 
 The range of Services provided by
 </a>
 Taxxo Platform
 


 3.1. Operator provides, through Taxxo Platform, services within the scope
 of sharing, generating, processing and storing User's documents and data in
 relation to User’s business. The services include in particular:


 a) storing and sharing electronic documents uploaded by User and/or
 his/her/its Partner Firm;


 b) reading data from scanned invoices;


 c) accessing an invoicing and cash system;


 d) accessing data and accounting reports online, processed by User’s
 Partner Firm;


 e) accessing information on taxes and social insurance (ZUS) contributions
 calculated by Partner Firm;


 f) accessing instruments of bilateral communication between User and
 Partner Firm;


 g) accessing other instruments and services, including those offered by
 Operator and its partners, which render running of User’s business more
 efficient.


 3.2. Services in Taxxo Platform are activated and deactivated by:


 a) authorised User – using the functions of Taxxo Platform or by means of
 electronic communication with Operator;


 b) User’s Partner Firm.


 3.3. Different Services may have different activation periods.


 3.4. Certain Services (among others sharing accounting reports online on
 the basis of the bookkeeping system of an accounting firm or tax
 notifications) may require additional actions which are performed by
 Partner Firm, but not provided by Operator.


 3.5. The range of Services accessible in Taxxo Platform is made available
 to User “as is” at the moment of logging in to Taxxo Platform. Operator
 reserves the right to change the functionality of Taxxo Platform and
 introduce new functions and improvements for its customers, as well as
 change the existing functions at any time.


 4. 
 Access to Taxxo Platform and User registration
 


 4.1. Operator provides services through Taxxo Platform via the Internet.


 4.2. User may use all Services of Taxxo Platform by means of a computer
 connected to the Internet through one of the following web browsers:
 Internet Explorer, Microsoft Edge, Google Chrome or Mozilla FireFox in
 their up-to-date version. Using other browsers is under User’s
 responsibility.


 4.3. Opening and activation of User’s Account in Taxxo Platform may be made
 by:


 a) User;


 b) User’s Partner Firm;


 c) Operator on User’s or Partner Firm’s request.


 4.4. Before opening Account, User is obliged to:


 a) read through Regulations and Price List;


 b) accept Regulations and Price List;


 c) fill in the registration form together with providing necessary data of
 User, persons who have been duly authorised by User, or User's Partner
 Firm.


 4.5. After performing the actions referred to in subsection 4.3 above, User
 will receive, at the email address provided by him/her/it, a confirmation
 of the registration in the form of an automatically generated email message
 containing a link for setting a password.


 4.6. After receiving the link referred to in subsection 4.5 above, User is
 obliged to confirm the activation by clicking on the link received or
 entering it in the browser's address bar, and set a new password to Taxxo
 Platform, created by and known only to User.


 4.7. The password must be secret and may not be revealed by User to other
 persons. Operator is not liable for any damage caused by User’s failure to
 properly secure the password.


 4.8. As a result of the correct activation of the account, Operator creates
 User’s Account which is assigned to the email address provided in the
 registration form.


 4.9. User is obliged to use real data in the manner compatible with the
 legal regulations applicable in this respect and non-violating third party
 rights. By accepting these Regulations, User becomes aware that providing
 any illegal content is prohibited.


 4.10. Operator may make the registration or using Services of Taxxo
 Platform conditional on User authenticating his/her/its data, or on
 carrying out verification of User’s data. However, this does not exclude
 User’s liability for using real data, who is solely liable for any damage
 resulting from using false data or information. Where positive verification
 of the data provided by User is not possible, Operator is entitled to
 delete Account.


 4.11. In the event of detecting incorrectness of or changes in User’s data
 (such as the name, address of the registered office, NIP number, email
 address or telephone number), User is obliged to introduce modifications to
 his/her/its user profile without delay.


 4.12. Operator reserves the right to temporarily disable User’s account or
 deny access to certain Services in the event it is found out that there is
 a threat to the security of the account. Operator may make further use of
 Account by User conditional on changing the password to that Account. After
 changing the password, User immediately regains access to Account.


 4.13. Operator is not liable for User or Partner Firm giving access to
 Taxxo Platform to third parties.


 4.14. In the event of losing the password, User has access to the “I forgot
 my password” function of Taxxo Platform. In the situation referred to in
 the previous sentence, User is obliged to follow the instructions displayed
 in Taxxo Platform.


 4.15. Sharing User's financial and accounting data by User through Taxxo
 Platform is conditional on making these data available by User’s Partner
 Firm or by User.


 4.16. Every time these Regulations are accepted, persons concluding
 Contract represent that they are authorised to sign and make declarations
 of intent on behalf of User whom they represent, and that that
 authorisation is valid and did not expire on the Contract conclusion day.


 5. 
 Period of the provision of Services 
 


 5.1. The starting date of the provision of Services by Operator is the day
 of User's first correct login to Taxxo Platform (Electronic Activation of
 Service) or the day of submitting a written order for Service (Written
 Order for Service). The starting date of the provision of Services by
 Operator is tantamount to the Contract conclusion day.


 <a name="_Ref268273153">
 5.2. In case of the Electronic Activation of Service, User may gain
 free of charge (test) access to certain Services (test modules) of
 Taxxo Platform for 30 calendar days commencing on the Electronic
 Activation of Service day.
 </a>
 In consideration of the gratuitous (test) nature of Service, Operator's
 liability towards User is excluded in this period.


 5.3. The period of the free of charge (test) use of Taxxo Platform is
 intended for User to:


 a) thoroughly check the functionality and capabilities of Taxxo Platform
 Services;


 b) learn all its functions in order to use these Services in a proficient
 manner in a later (paid) period of use;


 c) make a well-informed choice of purchasing Taxxo Platform Services for a
 later (paid) period of use.


 5.4. Subject to the mandatory provisions of law, in the free of charge
 (test) period of using Taxxo Platform Services, in consideration of the
 gratuitous nature of Operator’s performance, any Operator's liability
 towards User with regard to using Taxxo Platform is excluded.


 5.5. At the end of the free of charge period of using Taxxo Platform
 Services (test module), Operator will send User a message by electronic
 means containing the information on the terms and conditions for further
 use, including the requirement to pay a fee for Service.


 5.6. The fee for Service may be paid directly by User or through Partner
 Firm which pays for selected Services on behalf of a specific User (under
 separate arrangements between Operator and Partner Firm).


 5.7. In the case of the Electronic Activation of Service, paying the fees
 for the access to Taxxo Platform for subsequent periods is the basis for
 the continuation of the provision of paid Taxxo Platform Services for the
 period for which the fee was paid.


 5.8. In the case of the Written Order for Service, the period of Service is
 included in the order document.


 6. 
 Termination of Contract
 


 6.1. Contract may be terminated in the following events:


 a) upon agreement between the parties;


 b) in case of the Electronic Activation of Service - User's failure to pay
 the fee within the time limit set by Operator;


 c) User's legal personality ceasing to exist;


 d) User’s serious infringement of these Regulations;


 e) termination or expiration of a contract concluded between User’s Partner
 Firm and Operator in a situation where User fails to transfer his/her/its
 account to another Partner Firm or to switch his/her/its account to a “no
 accounting firm” mode within 30 days of the occurrence of that event;


 f) termination of the contract by User – by making a relevant electronic
 resignation in Taxxo Platform, or by sending an email message entitled
“Resignation from Taxxo Platform” to <a href="mailto:help@taxxo.app">help@taxxo.app</a>, provided that the
 message has been sent from the email address registered in Taxxo Platform;
 in this event, the contract expires at the end of the last settlement
 period paid. In the case of the Written Order for Service, in a written
 form sent to the address of Operator's registered office;


 g) termination of the contract by Operator – by sending User a message to
 one of the email addresses registered in Taxxo Platform; in this event the
 contract expires at the end of the last settlement period paid or after 30
 days of the termination day, depending on which is earlier; at the same
 time Operator reimburses User for paid but unused settlement periods.


 7. 
 Fee for Service
 


 7.1. Using Services of Taxxo Platform is:


 a) free of charge – in case of the basic / simplified version of Services;


 b) paid – for the full / extended version of Services, as per the price
 list accessible at <a href="https://taxxo.app/">taxxo.app</a> or in
 Taxxo Platform.


 7.2. In order to use the paid version of Services, it needs to be ordered
 by User or Partner Firm on User's behalf. The order for Service may be
 placed in the form of the Electronic Activation of Service in Taxxo
 Platform, or through a Written Order for Service, or by Partner Firm
 ordering a relevant Partnership Package.


 7.3. The fee for Service is paid by User or by User’s Partner Firm,
 depending on individual arrangements between the parties.


 7.4. After ordering and paying for Service, Operator, within 7 days after
 receiving the payment, will send User a VAT invoice, by electronic means,
 to the email address provided by User at the registration.


 7.5. The paid version of Service is activated for the period as specified
 in the order. After the end of this period, User may extend the use of
 Service by paying a fee for another period. Where the fee has not been
 paid, Service is switched to the simplified version (if available for a
 particular service) or disabled.


 7.6. User may resign from Service at any time with effect at the end of a
 calendar month or in accordance with the principles specified in the price
 list (if specified).


 


 8. 
 Complaints
 


 8.1. Operator makes every effort to ensure the highest quality of Services
 offered through Taxxo Platform.


 8.2. Written complaints should be sent to Operator's delivery address or in
electronic form to <a href="mailto:help@taxxo.app">help@taxxo.app</a>.


 8.3. The following elements should be included in the complaints:


 a) User's data: first name and surname, login, business name, NIP number,
 or another number enabling the entrepreneur's identification;


 b) the type of Service complained about;


 c) a detailed description of the reservations and remarks reported,
 including the date of the occurrence of the problem, the location in the
 system where the problem occurred, the sequence of activities carried out
 before the occurrence of the problem, and the message shown by the system
 (if applicable).


 8.4. The complaints will be investigated at the latest within 21 days after
 User lodges them, unless the information or data provided therein need to
 be supplemented. In this case, Operator will call upon User, via User's
 email address, to remove the formal defects of the complaint. In the
 situation referred to in the previous sentence, the time limit for the
 investigation of the complaint will start running on the day of Operator
 receiving the supplemented complaint.


 8.5. In the event that the investigation of the complaint within the time
 limit referred to in subsection 8.4 above is impossible, then Operator will
 notify User of this in writing, stating the reason for extending the time
 limit and setting a foreseeable time limit for providing a response.


 8.6. Operator may refuse to investigate complaints lodged after the lapse
 of 90 days of the reasons for the complaint appearing.


 8.7. All the events and situations which exclude Operator's liability under
 these Regulations are excluded from the right of complaint.


 9. 
 
 Policy of privacy and security of personal data processing
 
 


 9.1. Operator ensures that information containing a trade secret of an
 enterprise within the meaning of Article 11(4) of the Act of 16 April 1993
 on Combatting Unfair Competition (consolidated text JL of 2018, item 419,
 as amended), including technical, technological and organisational
 information of an enterprise, and other information of economic value which
 are not disclosed to the public are collected and processed by Operator
 solely for the purposes specified in these Regulations.


 9.2. Operator ensures that confidential information will be kept secret and
 will not be disclosed to third parties without User's consent, excluding
 Operator's employees, associates and subcontractors, and situations when
 disclosure of confidential information is necessary on the grounds of legal
 regulations, a court judgment, a final decision of a competent authority,
 or on request of competent authorities or agencies.


 9.3. Operator represents that it has taken all necessary steps for the
 protection of User's personal data entered to and processed in Taxxo
 Platform, including in particular:


 a) it has implemented technical and organisational measures so that the
 processing is in compliance with Regulation (EU) 2016/679 of the European
 Parliament and the Council of 27 April 2016 on the protection of natural
 persons with regard to the processing of personal data and of the free
 movement of such data, and repealing Directive 95/46/EC (OJ L No. 119, p.1,
 as amended), hereinafter referred to as “Regulation”, including in
 particular:


 i) the security policy of the processing of personal data;


 ii) <a name="mip34834543"></a>encryption of personal data;


 <a name="mip34834544"></a>
 iii) the ability to ensure the ongoing confidentiality, integrity,
 availability and resilience of processing systems and services,


 <a name="mip34834545"></a>
 iv) the ability to restore the availability and access to personal data in
 a timely manner in the event of a physical and technical incident;


 <a name="mip34834546"></a>
 v) a process for regularly testing, assessing and evaluating the
 effectiveness of technical and organisational measures for ensuring the
 security of the processing;


 b) ensures that the settings which protect privacy are enabled by default;


 c) in the course of the development and maintenance of Taxxo Platform, only
 high-quality and proven solutions and technologies are adopted;


 d) the places where the technical equipment of Taxxo Platform is stored are
 monitored and secured with an alarm system and are equipped with properly
 calibrated air-conditioning systems;


 e) Taxxo Platform is secured against data loss caused by a power failure or
 power supply interference by using emergency power sources and making
 back-up copies of datasets and the software used for data processin;


 f) Taxxo Platform is protected against risks coming from public network by
 implementing physical and logical security mechanisms against unauthorised
 access;


 g) Taxxo Platform adopts mechanisms of access to information control with
 the use of a separate user ID for every User of the system; access to the
 data is only possible after entering the correct user ID and completing the
 authentication process by entering the correct password;


 h) User's password must be comprised of at least 8 characters, contain
 small and capital letters, as well as digits or special characters. In
 addition, the password may not be identical to the user ID;


 i) the ID of User who has lost authorisation may not be handed over to
 another person,


 


 10. 
 
 Personal data processing for the purposes of conclusion and execution
 of the contract for the provision of Services through Taxxo Platform
 which User is a party to
 
 


 10.1. In order to ensure the compliance of the processing of User's
 personal data with the provisions of Regulation, Operator notifies User of
 the principles governing the processing of User’s data for the purposes of
 conclusion and execution of the contract for the provision of Services
 through Taxxo Platform which User is a party to, in accordance with the
 following information clause:


 a) the controller of User's personal data is Columb Technologies S.A. with
 its registered office in Wrocław, ul. Łubinowa 1F/7, 52-210 Wrocław, tel.
 71 716 66 67, hereinafter also referred to as Controller, represented by
 Management Board of the Company;


 b) User's personal data are processed for the purposes of conclusion and
 execution of the contract for the provision of Services through Taxxo
 Platform concluded between Operator and User, including within the scope
 necessary to settle and pursue claims the payments for Service;


 c) the grounds for the processing of User's personal data is Article
 6(1)(b) of Regulation;


 d) the recipients of User’s personal data will be authorised employees and
 associates of Controller as well as entities providing IT services and
 supplying IT equipment and technology for the purposes of the provision of
 Services by Controller;


 e) since Operator uses external IT systems, User's personal data will be
 kept also on servers located outside the EU; User has the right to access
 the data referred to hereinabove on general terms, i.e. through contact
 with Controller; the systems used on the servers outside the EU include
 among others:


 · the emailing system of Sendgrid – Sendgrid belongs to the US Privacy
 Shield framework which confirms this company's compliance with the European
 requirements within the area of secure data processing;


 · the analytical system of Google Analytics – Google belongs to the US
 Privacy Shield framework which confirms this company's compliance with the
 European requirements within the area of secure data processing;


 · the VOIP system of Plivo – Plivo fulfils the European requirements within
 the area of secure data processing;


 f) User's personal data will be kept until claims which can be raised by
 and against Controller are barred by the statute of limitation;


 g) within the scope of and under the rules specified in Regulation, User
 has the right to access his/her data, as well as the right to have the data
 rectified and erased, right to restriction of processing, right to data
 portability and right to object;


 h) User has the right to file a complaint with the President of the
 Personal Data Protection Authority;


 i) providing User’s personal data is necessary for conclusion of the
 contract, which means that the refusal to provide personal data will be
 tantamount to voluntary resignation from the conclusion of the contract;


 j) the processing of User's personal data may be carried out by automated
 means, including profiling; Operator may make use of such processing to
 create dedicated offers for Users which are adjusted to their business and
 role to the highest possible extent; the effect of such processing will be
 the possibility to accept the dedicated offer, which may be unavailable to
 other Users.


 10.2. The content of the information clause referred to in subsection 10.1.
 above is presented to User for reading through it at the stage of the
 acceptance of these Regulations, what User confirms by accepting the
 declaration of reading through the content of the information clause
 concerning personal data processing for the purposes of conclusion and
 execution of the contract for the provision of Services through Taxxo
 Platform.


 11. 
 User's personal data processing for marketing purposes
 


 11.1. Notwithstanding the above, Operator asks User to give consent to the
 processing of his/her personal data for marketing purposes, including for
 the purposes of market research or a study of customer behaviour and
 preferences; the outcomes of the same will be used to enhance the quality
 of Services provided by Operator, and introduce and recommend new services
 to Users. The consent is voluntary and may be withdrawn by User at any time
 without User bearing any negative consequences.


 11.2. In order to ensure the compliance of the processing of User's
 personal data with the provisions of Regulation, with asking User to give
 consent to process his/her personal data for marketing purposes, Operator
 informs User of the rules governing the processing of his/her personal data
 in accordance with the following information clause:


 a) the controller of User's personal data is Columb Technologies S.A. with
 its registered office in Wrocław, ul. Łubinowa 1F/7, 52-210 Wrocław, tel.
 71 716 66 67, hereinafter also referred to as Controller, represented by
 Management Board of the Company;


 b) User's personal data are processed for marketing purposes, including for
 the purposes of market research or a study of customer behaviour and
 preferences; the outcomes of the same will be used to enhance the quality
 of Services provided by Operator, and introduce and recommend new services
 to Users;


 c) the grounds for the processing of User's personal data is Article
 6(1)(a) of Regulation;


 d) the recipients of User’s personal data will be authorised employees and
 associates of Controller as well as entities providing IT services and
 supplying IT equipment and technology for the purposes of the provision of
 Services by Controller;


 e) since Operator uses external IT systems, User's personal data will be
 kept also on servers located outside the EU; User has the right to access
 the data referred to hereinabove on general terms, i.e. through contact
 with Controller; the systems used on the servers outside the EU include
 among others:


 • the emailing system of Sendgrid – Sendgrid belongs to the US Privacy
 Shield framework which confirms this company's compliance with the European
 requirements within the area of secure data processing;


 • the analytical system of Google Analytics – Google belongs to the US
 Privacy Shield framework which confirms this company's compliance with the
 European requirements within the area of secure data processing;


 • the VOIP system of Plivo – Plivo fulfils the European requirements within
 the area of secure data processing;


 f) User’s personal data will be kept until his/her withdrawal of the
 consent to process personal data for marketing purposes;


 g) within the scope of and under the rules specified in Regulation, User
 has the right to access his/her data, as well as the right to have the data
 rectified and erased, right to restriction of processing, right to data
 portability and right to object;


 h) User has the right to withdraw his/her consent to process his/her
 personal data at any time, without effect of the processing which has been
 carried out under the consent prior to its withdrawal being in compliance
 with the law, through contact with Controller;


 i) User has the right to file a complaint with the President of the
 Personal Data Protection Authority;


 j) providing User’s personal data does not arise out of a legal obligation
 and is voluntary;


 k) the processing of User's personal data may be carried out by automated
 means, including profiling. Operator may make use of such processing to
 create dedicated offers for Users, which are adjusted to their business and
 role to the highest possible extent; the effect of such processing will be
 the possibility to accept the dedicated offer, which may be unavailable to
 other Users.


 11.3. If the User consents to the processing of his/her personal data for
 marketing purposes, he/she confirms the consent by accepting the
 declaration on giving consent to the processing of personal data for
 marketing purposes.


 11.4. The content of the information clause referred to in subsection 11.2.
 above is presented to User for reading through it prior to giving the
 consent to process his/her personal data for marketing purposes, what User
 confirms by accepting the declaration of reading through the content of the
 information clause concerning personal data processing for marketing
 purposes.


 12. Personal data processing on User's behalf
 


 12.1. Where the provision of Services through Taxxo Platform entails the
 necessity to provide Operator with personal data of third parties for
 processing the data on User's behalf, the conclusion of the contract for
 the provision of Services through Taxxo platform will be tantamount to the
 conclusion of a contract for entrusting the processing of personal data
 under the principles specified in subsections 12.2. – 12.8. of these
 Regulations.


 12.2. In the cases referred to in subsection 12.1. above, User as the
 controller entrusts Operator, under Article 28(1) of Regulation, with
 personal data for processing, for the execution of the contract for the
 provision of Services through Taxxo Platform, by performing personal data
 processing operations, whether or not by automated means, such as
 collection, recording, organisation, structuring, storage, adaptation or
 alteration, retrieval, consultation, use, disclosure by transmission,
 dissemination or otherwise making available, alignment or combination,
 restriction, erasure or destruction. The personal data will be processed by
 Operator in a continuous manner in an electronic form.


 12.3. For the purposes of the execution of the contract for the provision
 of Services through Taxxo Platform and exclusively within the scope arising
 out of the purpose assigned to the contract, Operator will process ordinary
 data, such as in particular first name and surname, place of residence,
 family name, job title, date of birth, place of birth, citizenship, number
 and series of identity document, PESEL (Polish Citizen Identification
 Number), NIP number, data concerning education, data concerning
 professional experience and competences, including numbers of documents and
 certificates confirming the possessed competences, information on family
 members sharing the same household and telephone numbers, and special data
 in the form of data concerning health and biometric data such as facial
 images or dactyloscopic data, data of User's employees and associates and
 also members of their families, beneficiaries and contact persons, as well
 as ordinary data, in particular first name, surname and business name, and
 NIP number of User's customers and suppliers.


 12.4. User has the duty to (i) provide Operator with the data referred to
 in subsection 12.3 above and update the data without delay every time they
 are changed or supplemented, (ii) carry out an assessment of the impact of
 Operator's processes on the protection of personal data, if required by the
 universally applicable provisions of law, (iii) hold prior consultation
 with a supervisory authority, if needed, (iv) closely cooperate with
 Operator at fulfilling the obligations arising out of the entrusting of
 personal data on User's behalf, (v) perform other duties imposed on User by
 the universally applicable provisions of law, or by decisions or rulings of
 competent authorities or courts.


 12.5. In the course of the processing of the entrusted personal data,
 Operator undertakes to secure the data by implementing appropriate
 technical and organisational measures, referred to in Article 32 of
 Regulation, which ensure an adequate level of protection appropriate to the
 risk connected with personal data processing, and furthermore:


 a) Operator undertakes to process the entrusted personal data with due
 diligence;


 b) within the scope exceeding the instruction referred to in subsection
 12.2. above, Operator may process personal data only on User's documented
 instruction, which also refers to transferring personal data to a third
 country or international organisation, unless this obligation is imposed by
 the universally applicable provisions of law; in this case, prior to the
 commencement of processing, Operator is obliged to inform User of this
 legal obligation, unless providing this information is forbidden by the law
 in view of important public interests;


 c) Operator is obliged to grant authorisation for personal data processing
 to every person who will process the entrusted data;


 d) Operator ensures that the persons authorised to process personal data be
 sworn to secrecy or be subject to the appropriate statutory obligation of
 secrecy;


 <a name="mip34834504"></a>
 <a name="mip34834505"></a>
 e) Operator observes the terms and conditions for the use of a different
 processor, referred to in Article 28(2) and (4) of Regulation,


 <a name="mip34834506"></a>
 f) taking into account the nature of processing, through appropriate
 technical and organisational measures, Operator assists User in fulfilling
 the obligation to respond to a request of a data subject, within the scope
 of the execution of the rights of data subjects specified in Chapter III of
 Regulation;


 <a name="mip34834507"></a>
 g) taking into account the nature of processing and information available
 to Operator, Operator assists User in fulfilling his/her obligations
 specified in Articles 32–36 of Regulation;


 <a name="mip34834508"></a>
 <a name="mip34834509"></a>
 h) Operator makes all information necessary to fulfil the obligations
 specified in Article 28 of Regulation available to User, and enables User
 or an auditor authorised by User to carry out audits, including
 inspections, and contributes thereto;


 <a name="mip34834510"></a>
 i) in conjunction with the obligation specified in Article 28(3)(h) of
 Regulation, Operator notifies User without delay of the fact that, in
 Operator's opinion, the instruction it has received is in breach of
 Regulation or other legal acts of the European Union or a member state
 concerning data protection;


 j) in the event of the processing of personal data in an electronic form,
 Operator ensures that providers of particular solutions or applications
 dealing with data assure that the settings which protect privacy be enabled
 by default;


 k) Operator is obliged to keep a register of all categories of processing
 activities on User's behalf encompassing the data included in Article 30(2)
 of Regulation; User agrees to having the register referred to in the
 previous sentence kept in an electronic form, including with the use of
 dedicated IT systems or applications.


 12.6. User gives general consent to sub-entrust the personal data covered
 by the entrusting of data processing on behalf of User for the purposes of
 the execution of the contract for the provision of Services through Taxxo
 Platform and exclusively within the scope arising out of the purpose
 assigned to the contract. This entity should comply with the obligations,
 imposed under a relevant contract for sub-entrusting of personal data,
 referred to in subsection 12.5. of these Regulations and the provisions of
 Regulation, in particular the obligation to provide sufficient guarantees
 to implement appropriate technical and organisational measures in such a
 manner that the processing will meet the requirements of Regulation.
 Operator is obliged to inform User of any intended changes concerning
 adding or replacing processors, providing User with the possibility to
 express an objection to such changes.


 12.7. The entrusting of personal data processing on User’s behalf is
 applicable throughout the whole duration of the contract for the provision
 of Services through Taxxo Platform. Subject to subsection 12.8. below,
 after expiration or termination of the contract for the provision of
 Services through Taxxo Platform, irrespective of User's decision, Operator
 is obliged to erase or return all personal data or erase their copies.


 12.8. Operator has the right to retain one appropriately encrypted copy of
 data for the purposes of investigating complaints or claims connected with
 the provision of Services through Taxxo Platform or claims arising out of
 the contract for entrusting of processing personal data, however, for no
 longer than 10 years after the expiration or termination of the contract
 for the provision of Services through Taxxo Platform date, to which User
 consents. Notwithstanding the other provisions of this subsection, Operator
 has the right to retain the data within the scope arising out of separate
 provisions of the universally applicable law.


 13. 
 Cookie policy
 


 Operator represents that it uses a cookie mechanism which through saving
 short textual information on the computer of a person visiting Taxxo
 Platform allows among others for the correct operation of Taxxo Platform,
 hence delivering Service (provided by electronic means) requested by User.


 


 14. Commercial information
 


 By accepting the provisions of Regulations, User consents to receiving from
 Operator, through electronic means of communication, including by telephone
 or via electronic mail at the email address indicated by User, commercial
 information about modifications and new services available in Taxxo
 Platform, pursuant to Article 10(2) of the Act of 18 July 2002 on the
 Provision of Services by Electronic Means (consolidated text JL of 2017,
 item 1219, as amended).


 15. 
 Operator’s liability
 


 15.1. Operator takes all steps to ensure the correct functioning of Taxxo
 Platform in technical, formal and legal terms.


 15.2. Operator will provide technical assistance for the operation of Taxxo
 Platform and Services available in Platform. The technical assistance is
 accessible via email at <a href="mailto:help@taxxo.app">help@taxxo.app</a>
 and by telephone (contact numbers can be found at taxxo.app).


 15.3. Operator does not specify the reaction time of the technical
 assistance, however, Operator will take all steps to ensure the assistance
 is provided as quickly as possible, considering current capabilities.


 15.4. Operator reserves the right to suspend the technical assistance with
 regard to User in the event of a clear breach of obligations by User
 (Customer), including in particular in the event of User being in
 consistent arrears with payments owed to Operator.


 15.5. Furthermore, Operator adopts the measures referred to in section 9
 above for the protection of User's personal data.


 15.6. Subject to the mandatory provisions of law applicable in this regard,
 Operator is not liable:


 a) for any damage and losses sustained directly and indirectly (including
 damage for loss of profits generated by business activity, interruptions to
 business activity or loss of business information and other property
 damage) as a result of the use, inability to use or incorrect operation of
 Taxxo Platform;


 b) for the authenticity and reliability of data (including accounting, tax
 and other data) made available to User through Taxxo Platform, or which
 have been downloaded from IT systems of Partner Firm or entered by
 employees of User's Partner Firm;


 c) for the content of information or materials shared by User or Partner
 Firm using Taxxo Platform;


 d) for any infringements or damage caused by improper use of Taxxo Platform
 by User and faulty functioning of the computer hardware, software or
 communication system through which User connects to Taxxo Platform (in case
 of any doubts, it is stipulated that Operator is not liable for any damage
 sustained as a result of disclosure by User or Partner Firm of data shared
 in Taxxo Platform to third parties).


 15.7. It is stipulated that Taxxo Platform is used solely at User's own
 risk and expense, and Operator does not bear any liability in connection
 with User's or Partner Firm’s businesses, including in particular for the
 correctness of settlements and making of timely payments.


 15.8. Any Operator’s liability which it may incur as a result of or in
 connection with the provision of Taxxo Platform Service, including in
 particular arising out of the provisions of these Regulations, is limited
 to the total amount of payments made to Operator’s bank account for the
 sale of Services to a particular User in the calendar year preceding the
 claim lodging date.


 


 16. 
 Interruptions in Service
 


 16.1. Operator guarantees that it will make every effort to ensure User has
 access to Taxxo Platform Service wthin the time and under the principles
 set forth in these Regulations, 24 hours a day, 7 days a week, subject to
 the exceptions defined in subsections 16.2. – 16.4. below.


 16.2. Operator reserves the right to carry out maintenance works which
 result in interruptions in the access to Taxxo Platform Service every day
 between 12:00 AM and 1:00 AM, wherein the said interruptions may be
 shorter. The occurrence of interruptions of this kind will not be deemed as
 improper rendering of Service by Operator and will not create any
 Operator’s liability towards User.


 16.3. Operator does not incur any liability for any interruptions in the
 operation of Taxxo Platform which arise out of:


 a) failures resulting from acts or omissions of third parties which
 Operator is not liable for (e.g. equipment failure,
 Internet/telecommunications network failure, intranet failure, electrical
 grid failure);


 b) interruptions resulting from limited access to networks provided by
 operators which serve User and which provide technical and technological
 conditions for the use of Operator's Service;


 c) User's use of non-original hardware, software or files.


 16.4. Save for the situation defined in subsection 16.2., Operator allows
 for the possibility of the occurrence of further technical breaks which
 will prevent the access to Taxxo Platform Service. In any such case,
 Operator will inform User of the occurrence of such a break by placing a
 relevant announcement on the login page to Taxxo Platform, indicating the
 date of the occurrence and its envisaged duration.


 


 17. 
 Other provisions
 


 17.1. All actions performed by User in Taxxo Platform and with regard to
 Services used through this Platform must be in compliance with the
 applicable provisions of law and good morals and in accordance with the
 purposes of Taxxo Platform.


 17.2. Operator has exclusive copyrights to Taxxo Platform. The copyrights
 related to Platform are protected under the Act of 4 February 1994 on
 Copyright and Related Rights (consolidated text JL of 2016, item 666, as
 amended). Using Taxxo Platform by User or another visitor of taxxo.app
 does not mean that the said persons acquire any incorporeal property rights
 to available works. It is forbidden to copy or modify any part of Taxxo
 Platform, in whole or in part, and also to modify and use it in a manner
 other than that specified in Regulations without a prior Operator's consent
 given in writing, otherwise being null and void.


 17.3. Operator reserves the right to change these Regulations.


 17.4. The change of Regulations may be made in particular in the event of:


 a) technological or organisational changes in the operation of Taxxo
 Platform;


 b) changes in cooperation with Partner Firms;


 c) the necessity to adjust the operation of Taxxo Platform and the
 provisions of Regulations to the provisions of law.


 17.5. New Regulations take effect as of the date of its publication on the
 web pages of Taxxo Platform. If Operator receives from User a written
 statement of non-acceptance of the terms and conditions of new Regulations
 within 14 days of the publication date, Contract is terminated with
 immediate effect.


 17.6. Polish law governs the contract between User and Operator, the
 subject-matter of which are the services provided through Taxxo Platform on
 the terms and conditions specified in Regulations.


 17.7. Any disputes regarding the services provided by Operator through
 Taxxo Platform will be resolved by Polish common courts having jurisdiction
 over Operator’s registered office.


 17.8. In matters not regulated in these Regulations and in contracts
 concluded by the parties in writing (if concluded), the provisions of the
 universally applicable law apply, in particular:


 a) the Act of 18 July 2002 on the Provision of Services by Electronic Means
 (consolidated text JL of 2017, item 1219, as amended);


 b) the Act of 23 April 1964 – the Civil Code (consolidated text JL of 2017,
 item 459, as amended);


 c) the Act of 4 February 1994 on Copyright and Related Rights (consolidated
 text JL of 2016, item 666);


 d) Regulation (EU) 2016/679 of the European Parliament and the Council of
 27 April 2016 on the protection of natural persons with regard to the
 processing of personal data and of the free movement of such data, and
 repealing Directive 95/46/EC (OJ L No. 119, p.1, as amended).

Terms and conditions

Contact with Taxxo