Privacy policy and Legal Notice

 

Société d’expertise comptable inscrite auprès du Conseil Régional de Paris Ile-de-France de l’ordre des Experts-comptables

 

Responsible for content

Heinz Zillgens

Use of our website

The contents contained on the websites of the V&Z EuropeFides S.A.S. are protected by copyright. The V&Z EuropeFides S.A.S. allows the viewing and downloading of all content on its websites exclusively for private, non-commercial use. In case of reproduction of the contents, the copyright and ownership rights of V&Z EuropeFides S.A.S. must be expressly pointed out. The content may not be modified and used on other websites or networked computers without the written permission of V&Z EuropeFides S.A.S. The content may not be reproduced, presented, distributed or otherwise exploited for public or commercial purposes. A violation of these provisions obliges the immediate destruction of all printed or downloaded content. The assertion of further claims for damages remains reserved.

Warranty

The information on our website is compiled with the utmost care. However, V&Z EuropeFides S.A.S. does not guarantee their completeness or suitability for certain uses. The use of the content provided on the Internet pages is at the sole risk of the user.

Liability notice

Despite careful content control, we assume no liability for the content of external links. Only their operators are responsible for the content of the linked pages.

I. Name and address of the person responsible

The controller for the purposes of the General Data Protection Regulation and other national data protection laws of the Member States and other data protection regulations is:

V&Z EuropeFides SAS
Heinz Zillgens

II. General information on data processing

1. Scope of processing of personal data

We collect and use personal data of our users only insofar as this is necessary for the provision of a functional website as well as our content and services. The collection and use of personal data of our users takes place regularly only with the consent of the user. An exception applies in such cases where it is not possible to obtain prior consent for actual reasons and the processing of the data is permitted by legal regulations.

2. Legal basis for the processing of personal data

Insofar as we obtain consent from the data subject for processing operations of personal data, Art. 6(1)(a) EU General Data Protection Regulation (GDPR) serves as the legal basis for the processing of personal data. When processing personal data necessary for the performance of a contract to which the data subject is a party, Article 6(1)(b) GDPR serves as the legal basis. This also applies to processing operations necessary for the implementation of pre-contractual measures. Insofar as the processing of personal data is necessary for the fulfilment of a legal obligation to which our company is subject, Article 6(1)(c) GDPR serves as the legal basis. In the event that vital interests of the data subject or another natural person require the processing of personal data, Art. 6(1)(d) GDPR serves as the legal basis. If the processing is necessary to safeguard a legitimate interest of our company or a third party and the interests, fundamental rights and freedoms of the data subject do not outweigh the first-mentioned interest, Art. 6(1)(f) GDPR serves as the legal basis for the processing.

3. Data deletion and storage time

The personal data of the data subject will be deleted or blocked as soon as the purpose of the storage is omitted. In addition, storage may take place if this has been provided for by the European or national legislator in EU regulations, laws or other provisions to which the controller is subject. The data will also be blocked or deleted if a storage period prescribed by the aforementioned standards expires, unless there is a need for further storage of the data for the conclusion of a contract or a performance of the contract.

IV. E-mail contact

1. Description and scope of data processing

Contact is possible via the provided e-mail address. The personal data of the user transmitted with the e-mail will be stored.

2. Legal basis for data processing

The legal basis for the processing of data transmitted in the course of sending an e-mail is Art. 6 para. 1 lit. f GDPR. If the e-mail contact is aimed at concluding a contract, the additional legal basis for processing is Art. 6 para. 1 lit. b GDPR.

3. Purpose of data processing

The processing of personal data serves us solely to process the contact. In case of contact by e-mail, this also includes the necessary legitimate interest in the processing of the data.

4. Duration of storage

The data will be deleted as soon as it is no longer necessary to achieve the purpose of its collection. This is the case when the respective conversation with the user has ended. The conversation is terminated if it can be inferred from the circumstances that the facts in question have been finally clarified.

5. Possibility of objection and elimination

The user has the option at any time to withdraw his consent to the processing of personal data. If the user contacts us by e-mail, he can object to the storage of his personal data at any time. In such a case, the conversation cannot be continued.

The revocation of consent and the objection to the storage of data can take place at any time and must be sent to us in writing by e-mail to contact(at)serf- taxes.com or to our postal addresses.

In this case, all personal data stored during the contact process will be deleted.

V. Rights of the data subject

If personal data are processed by you, you are a data subject within the scope of the GDPR and you have the following rights vis-à-vis the controller:

1. Right of access

You can request confirmation from the controller as to whether personal data concerning you are being processed by us. In the event of such processing, you can request information from the controller about the following information:

• the purposes for which the personal data are processed;
• the categories of personal data that are being processed;
• the recipients or categories of recipients to whom the personal data concerning you have been or will be disclosed;
• the planned duration of the storage of your personal data or, if specific information is not possible, criteria for determining the storage period;
• the existence of a right to rectification or erasure of personal data concerning you, a right to restriction of processing by the controller or a right to object to such processing;
• the existence of a right of appeal to a supervisory authority;
• all available information on the origin of the data if the personal data are not collected from the data subject; (8) the existence of automated decision-making, including profiling, pursuant to Article 22(1) and (4) GDPR and — at least in these cases — meaningful information about the logic involved, as well as the scope and intended effects of such processing for the data subject.

You have the right to request information as to whether the personal data concerning you are transferred to a third country or to an international organisation.

In this context, you may request to be informed of the appropriate safeguards pursuant to Art. 46 GDPR in connection with the transfer.

2. Right to rectification

You have a right to rectification and/or completion vis-à-vis the controller, provided that the processed personal data concerning you are incorrect or incomplete. The controller shall make the rectification without delay.

3. Right to restriction of processing

Under the following conditions, you can request the restriction of the processing of personal data concerning you:

• if you contest the accuracy of the personal data concerning you for a period that allows the controller to verify the accuracy of the personal data;
• the processing is unlawful and you refuse to delete the personal data and instead request the restriction of the use of the personal data;
• the controller no longer needs the personal data for the purposes of processing, but you need them to assert, exercise or defend legal claims, or
• if you have objected to the processing pursuant to Article 21 (1) GDPR and it is not yet clear whether the legitimate reasons of the controller outweigh your reasons.

If the processing of the personal data concerning you has been restricted, such data may be processed — with the exception of their storage — only with your consent or for the establishment, exercise or defence of legal claims or to protect the rights of another natural or legal person or for reasons of important public interest of the Union or a Member State. If the restriction of processing has been restricted according to the above conditions, you will be informed by the controller before the restriction is lifted.

4. Right to erasure

a) Obligation to delete

You can request the controller to delete the personal data concerning you without undue delay, and the controller is obliged to delete this data immediately if one of the following reasons applies:

• The personal data concerning you are no longer necessary for the purposes for which they were collected or otherwise processed.
• You revoke your consent, on which the processing was based pursuant to Article 6(1)(a) or Article 9(2)(a) of the GDPR and there is no other legal basis for the processing.
• You object to the processing in accordance with Art. 21 (1) GDPR and there are no overriding legitimate grounds for the processing, or you object to the processing pursuant to Article 21(2) GDPR.
• The personal data concerning you have been processed unlawfully.
• The deletion of personal data concerning you is necessary to fulfil a legal obligation under Union law or the law of the Member States to which the controller is subject.
• The personal data concerning you have been collected in relation to information society services offered in accordance with Article 8(1) of the GDPR.

b) Information to third parties

If the controller has made the personal data concerning you public and is obliged to erase the personal data pursuant to Article 17(1) of the GDPR, he shall, taking into account available technology and the implementation costs, take reasonable measures, including technical measures, to inform data controllers processing the personal data that you, as the data subject, have requested them to delete all links to, or copy or replication of, such personal data.

c) Exceptions

The right to erasure does not exist to the extent that the processing is necessary:

• to exercise the right to freedom of expression and information;
• to fulfil a legal obligation which requires processing under Union or Member State law to which the controller is subject, or for the performance of a task carried out in the public interest or in the exercise of official authority conferred on the controller;
• for reasons of public interest in the field of public health pursuant to Article 9(2)(h) and (i) and Article 9(3) GDPR;
• for archiving purposes in the public interest, scientific or historical research purposes or for statistical purposes pursuant to Article 89(1) GDPR, insofar as the right referred to in section a) is likely to render impossible or seriously impair the attainment of the objectives of this processing, or (5) for the establishment, exercise or defence of legal claims.

5. Right to information

If you have exercised the right to rectification, erasure or restriction of processing to the controller, the controller is obliged to inform all recipients to whom the personal data concerning you have been disclosed of such rectification or deletion of the data or restriction of processing, unless this proves impossible or involves a disproportionate effort.

You have the right to be informed of these recipients vis-à-vis the controller.

6. Right to data portability

You have the right to receive the personal data concerning you, which you have provided to the controller, in a structured, commonly used and machine-readable format. In addition, you have the right to transfer this data to another controller without hindrance by the controller to whom the personal data has been provided, provided that:

the processing is based on consent pursuant to Art. 6 para. 1 lit. a GDPR or Art. 9 para. 2 lit. a GDPR or on a contract pursuant to Art. 6 para. 1 lit. b GDPR and

the processing is carried out using automated procedures.

In exercising this right, you also have the right to obtain that the personal data concerning you are transmitted directly from one controller to another, insofar as this is technically feasible. This shall not affect the freedoms and rights of other persons. The right to data portability does not apply to the processing of personal data necessary for the performance of a task carried out in the public interest or in the exercise of official authority entrusted to the controller.

7. Right of objection

You have the right, for reasons arising from your particular situation, to object at any time to the processing of personal data concerning you based on Article 6(1)(e) or (f) of the GDPR; this also applies to profiling based on these provisions.

The controller shall no longer process the personal data concerning you unless he can demonstrate compelling legitimate grounds for the processing that outweigh your interests, rights and freedoms, or the processing serves to assert, exercise or defend legal claims.

If the personal data concerning you are processed for direct marketing purposes, you have the right to object at any time to the processing of your personal data for the purpose of such advertising; this also applies to profiling, insofar as it is related to such direct marketing.

If you object to the processing for direct marketing purposes, the personal data concerning you will no longer be processed for these purposes.

In connection with the use of information society services, notwithstanding Directive 2002/58/EC, you have the possibility to exercise your right to object by automated means using technical specifications.

8. Right to revoke the declaration of consent under data protection law

You have the right to revoke your declaration of consent under data protection law at any time. The revocation of consent shall not affect the legality of the processing carried out on the basis of the consent until the withdrawal.

9. Automated decision-making in individual cases including profiling

You have the right not to be subject to a decision based solely on automated processing, including profiling, which has legal effect on you or significantly affects you in a similar manner. This does not apply if the decision

• is necessary for the conclusion or performance of a contract between you and the controller (1),
• is permitted by Union or Member State law to which the controller is subject and that legislation contains appropriate measures to safeguard your rights and freedoms and legitimate interests; or
• with your express consent (3).

However, these decisions may not be based on special categories of personal data pursuant to Article 9(1) GDPR, unless Article 9(2)(a) or (g) applies and appropriate measures have been taken to protect your rights and freedoms and your legitimate interests.

With regard to the cases referred to in (1) and (3), the controller shall take appropriate measures to safeguard the rights and freedoms and your legitimate interests, including at least the right to obtain the intervention of a person on the part of the controller, to express his or her point of view and contest the decision.

10. Right to lodge a complaint with a supervisory authority

Without prejudice to any other administrative or judicial remedy, you have the right to lodge a complaint with a supervisory authority, in particular in the Member State of your residence, place of work or place of alleged infringement, if you believe that the processing of your personal data violates the GDPR.

The supervisory authority with which the complaint has been lodged shall inform the complainant of the status and results of the complaint, including the possibility of a judicial remedy under Art. 78 GDPR.