Policy privacy
INFORMATION CLAUSE ON THE PROCESSING OF PERSONAL DATA
1. The administrator of personal data of persons using the jga.com.pl website (hereinafter referred to as the ‘JGA website’) – hereinafter referred to as ‘Users’ or each individual ‘User’, is:
- JGA Kancelaria Radców Prawnych Galwas, Ginckaj, Morawiec, Olszewski, Stankiewicz spółka partnerska with its registered office in Katowice (40-062) at ul. Jana Kilińskiego 34, entered in the Register of Entrepreneurs of the National Court Register kept by the District Court of Katowice-Wschód in Katowice, 8th Commercial Division of the National Court Register under the KRS number 0000209897, NIP 6342378087, REGON 276749379, or;
- JGA Doradztwo Podatkowe Wiśniewski, Sablik i Partnerzy spółka komandytowo-akcyjna with its registered office in Katowice (40-062) at ul. Jana Kilińskiego 30, entered in the register of entrepreneurs of the National Court Register kept by the District Court Katowice-Wschód in Katowice, VIII Economic Division of the National Court Register under the KRS number 0000968987, NIP 9542581742, REGON 240581360, with a share capital of PLN 50,700.00 (paid in full);
and on the kbr-ksiega.jga.com.pl subwebsite:
- Kancelaria Biegłych Rewidentów Księga Prosta Spółka Akcyjna with its registered office in Katowice (40-062) at Jana Kilińskiego 30, entered in the register of entrepreneurs of the National Court Register kept by the District Court of Katowice – Wschód in Katowice, VIII Economic Division of the National Court Register under the KRS number 0001077704, NIP 9542455322, REGON 278141423, with the share capital of PLN 100,000.00 (paid in full);
– each of these companies hereinafter collectively referred to as the ‘Administrators’ in the Privacy Policy and separately as ‘JGA Law Firm’ and ‘JGA Tax Advisory’ and ‘JGA Firm of Certified Auditors’ respectively.
2. Users can contact the Administrators via:
- e-mail address iod@jga.com.pl – for JGA Law Firm;
- e-mail address podatki@jga.com.pl – for JGA Tax Advisory;
- e-mail address kbr@jga.com.pl – for JGA Firm of Certified Auditors.
3. Users’ personal data will be processed in order to:
a) for JGA Tax Advisory:
- to conclude and perform newsletter service agreements through the JGA website on the basis of Article 6(1)(b) of 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 (General Data Protection Regulation) – hereinafter referred to in the privacy policy as ‘GDPR’;
- to comply with the legal obligations incumbent on JGA Tax Advisory in relation to the newsletter service contracts entered into on the basis of Article 6(1)(c) of the GDPR;
- pursuing and defending against claims in connection with concluded newsletter service contracts, due to the legitimate interest of JGA Tax Advisory on the basis of Article 6(1)(f) GDPR;
- to carry out marketing and promotion of JGA Tax Advisory services, due to the legitimate interest of JGA Tax Advisory on the basis of Article 6(1)(f) GDPR;
- contacting the User, due to the legitimate interest of JGA Tax Advisory on the basis of Article 6(1)(f) of the GDPR;
- to keep statistics about the JGA website, on the basis of Article 6(1)(a) GDPR and Article 6(1)(f) GDPR;
b) for JGA Law Firm:
- to inform you about the provision of JGA Law Firm services, due to the legitimate interest of JGA Law Firm on the basis of Article 6(1)(f) GDPR;
- to contact the User, due to the legitimate interest of JGA Law Firm the basis of Article 6(1)(f) GDPR;
- to keep statistics on the JGA website, on the basis of Article 6(1)(a) GDPR and Article 6(1)(f) GDPR;
c) for JGA Firm of Certified Auditors:
- to carry out marketing and promotion of the services of JGA Firm of Certified Auditors, due to the legitimate interest of JGA Firm of Certified Auditors on the basis of Article 6(1)(f) GDPR;
- to contact the User, due to the legitimate interest of JGA Firm of Certified Auditors on the basis of Article 6(1)(f) GDPR;
- keeping statistics on the kbr-ksiega.jga.com.pl website, on the basis of Article 6(1)(a) of the GDPR and Article 6(1)(f) of the GDPR.
4. JGA Law Firm, JGA Tax Advisory and JGA Firm of Certified Auditors are the Administrators of the Users’ personal data processed for the specific purposes referred to in point 3 of the information clause.
In the case of the conclusion and performance of newsletter service contracts, and thus the assertion and defence of claims or the fulfilment of legal obligations, the controller of Users’ personal data in this respect is JGA Tax Advisory.
JGA Law Firm, JGA Tax Advisory and JGA Firm of Certified Auditors jointly process Users’ personal data for the marketing and promotion of their services.
However, if the User contacts an employee, collaborator, partner or associate of one of the Administrators, the controller of the User’s personal data will be the company in which the employee, collaborator, partner or associate whom the User contacted works.
In addition, data about Users collected by cookies of the JGA website are jointly processed by the Administrators, as stated in the cookie policy further in this privacy policy.
5. The Users’ provision of their data to the Administrators is voluntary; nevertheless, the User’s provision of the aforementioned data is necessary for the purposes specified in point 3 of the information clause.
In relation to the Users‘ personal data which are processed on the basis of the Administrators’ legitimate interest, at any time the User may object to this type of personal data processing in accordance with the provisions of the GDPR, while in relation to personal data processed on the basis of expressed consent, the Users may at any time revoke their consent to the processing of their personal data in this regard, but the revocation of consent shall not affect the legality of the processing performed on the basis of consent before its withdrawal.
6. The Administrator may share Users’ personal data with entities cooperating with the Administrator in order to improve the quality of customer service. These entities will strive to protect the data received in accordance with the Administrator’s privacy policy. Subject to the above, the Administrator shall not make any data provided by Users available to third parties unless the Administrator is obliged to do so on the basis of an order of a public authority, such as a court or prosecutor’s office, issued on the basis of generally applicable legal regulations.
Personal data provided by Users in connection with the use of the JGA website or sent directly to the Administrators by e-mail are not traded.
The Administrators point out that the Users’ personal data made available in connection with the conclusion and performance of newsletter service contracts and those collected in the context of cookies may be made available to third countries, i.e. outside the EEA (European Economic Area), and stored there on the basis of the legal provisions in force there as regards the protection of personal data. Among other things, during the performance of newsletter contracts, Users’ personal data may be collected and stored by the operator of the MailChimp platform, i.e. Intuit Inc., 2700 Coast Avenue Mountain View, CA 94043 United States – transferred to an Intuit Inc. server located in the United States and stored there. Intuit Inc. is an entity that uses due diligence to meet European Union standards for the protection of personal data. At the same time, we point out that the cooperation with Intuit Inc. is based on standard contractual clauses pursuant to Article 46 of the GDPR.
7. Users’ personal data shall not be subject to automated decision-making, including profiling.
8. Users’ personal data will be processed for the time necessary in terms of the purposes for which they are collected:
- in the case of personal data processed for the conclusion and performance of newsletter contracts for the duration of the concluded contract;
- in the case of personal data collected for the assertion and defence of claims, until the statute of limitations for such claims;
- in the case of the fulfilment of legal obligations until they are fulfilled and until the statute of limitations for claims relating to them has expired;
- in the case of marketing and promotion of services, until the User objects thereto or the business purpose ceases;
- in the case of the processing of personal data for the purpose of contacting the User, for the time necessary for the fulfilment of the Administrators’ legitimate interest, i.e. for the resolution of issues in which the User is contacted by the Administrators and for the safeguarding of possible claims (until they are time-barred under the law or until the User raises an objection in this respect.
9. The User has the right to:
- access to your personal data;
- have his/her personal data deleted or rectified to object to the processing of your personal data;
- revoke your consent to the processing of your personal data;
- limit the scope of processing of your personal data.
The exercise of these rights must not adversely affect the rights and freedoms of others (including intellectual property rights or business secrets). The scope of each of these rights and the situations in which they may be exercised are determined by law. Which right a User may exercise will depend, for example, on the legal basis for the Administrators’ use of the Users’ personal data and the purpose of its processing.
In order to exercise the aforementioned rights, the User may contact the Administrators. The User has the right to file a complaint with the President of the Personal Data Protection Office if he/she considers that the processing of his/her personal data violates the provisions of generally applicable law.
COOKIES POLICY
1. The JGA website does not automatically collect information from Users, with the exception of information contained in so-called cookies.
2. Cookies are IT data (particularly small text files) sent to the User’s terminal device of the JGA website. Cookies are placed on the JGA website User’s terminal device by the Administrators. As a general rule, cookies consist of a unique number, a specific period of storage on the User’s terminal device and data individualising the domain with which the cookies are associated.
3. Cookies on the JGA website collect and store information about Users for the purposes of:
a) analysing and creating statistics that help us understand how the User uses the JGA website, so that we can improve and develop the JGA website;
b) to provide the functionality of the JGA website by enabling it to remember the JGA website settings chosen by the User;
c) to ensure the reliability of the JGA website.
4. The JGA website uses the following types of cookies:
a) permanent cookies (persistent cookies) – are cookies that are stored on the User’s terminal equipment for the period of time specified in the settings of these cookies (the parameters of these cookies can be checked by the User using web browsers or until they are deleted by the User;
b) session cookies – are cookies that are stored on the User’s terminal equipment until the User leaves the JGA website, by entering another page, logging out or switching off the browser by the User;
c) third party cookies (third party cookies) – are cookies that come from service providers that cooperate with the A This type of cookie makes it possible, among other things, to measure and analyse traffic on the JGA website, to obtain information about the use of the JGA website or to adapt the content of the JGA website to the Users’ preferences. Settings can be changed in the banner that appears on the website.
5. Making a different division from the one set out above, the cookies used on the JGA website can be divided into:
a) essential cookies – which are necessary for the proper functioning of the JGA website, as well as allowing you to use the services available on the JGA website;
b) functional cookies – allowing the JGA website to save the settings selected by Users
c) analytical cookies – enabling the collection of information about how the User uses the JGA website, thereby allowing the JGA website to be tailored to the User’s needs and preferences, as well as enabling the improvement and enhancement of the JGA website.
6. The JGA website uses the following cookies:
cookieyes-consent – cookie responsible for storing consent or non-acceptance of cookies selected, activity 1 year, essential cookie;
pll_language – cookie responsible for storing the language version of the website, activity 1 year, essential/functional cookie;
_ga – cookie responsible for storing visitor data, activity 2 years, works on the basis of consent, analytical cookie;
_gat_gtag_GTM-5HFQJD4 – cookie responsible for maintaining analytics sessions, activity 2 years, operates on consent, analytics cookie;
gid – identifier assigned to the service (assigns cookies to the page), refreshes every 24 hours, works on the basis of consent, analytical cookie;
_gcl_au – cookie responsible for checking the advertising effectiveness of sites using Google Tag Manager services, activity 3 months, analytical cookie;
_ga_* – cookie responsible for storing and counting JGA website impressions, activity 1 year 1 month and 4 days, analytical cookie;
_hjSessionUser_* – cookie responsible for storing a unique User ID, activity 1 year, analytical cookie;
_hjSession_* – cookie responsible for storing unique User ID, activity 1 hour, analytical cookie;
_pk_id.1.dcf2 – cookie responsible for storing a unique User ID, activity 1 year and 1 month, analytical cookie;
_pk_ses.1.dcf2 – cookie responsible for short-term storage of User data relating to a visit to the JGA website, activity 1 hour, analytical cookie.
7. The Administrators are not responsible for the data processing policies of websites linked to the JGA website. In this regard, the Administrators point out to consult the privacy policies of the websites that the User has entered after clicking on the reference posted on the JGA website.
8. Detailed information on the use of cookies can be obtained by the User in the ‘Help’ section of their Internet browser. The Administrators indicate that instructions on how to change the settings of cookies can be found by the User:
a) the Microsoft Edge browser by clicking on the link https://support.microsoft.com/en-us/microsoft-edge/delete-cookies-in-microsoft-edge-63947406-40ac-c3b8-57b9-2a946a29ae09;
b) Google Chrome browser by clicking on the link https://support.google.com/chrome/answer/95647?hl=pl;
c) the Safari browser by clicking on the link https://support.apple.com/pl-pl/guide/safari/sfri11471/mac;
d) the Mozilla Firefox browser by clicking on the link https://support.mozilla.org/en-US/kb/enhanced-tracking-protection-firefox-desktop?redirectlocale=en-US&redirectslug=enable-and-disable-cookies-website-preferences;
e) the Opera browser by clicking on the link https://help.opera.com/en/latest/web-preferences/#cookies;
f) for Google Analytics by clicking on the link https://support.google.com/analytics/answer/181881?hl=pl;
g) of mobile devices such as smartphones and tablets on the websites of the respective manufacturers (Google LLC, Apple Inc.).
9. The Administrators emphasize that disabling or restricting the use of individual cookies may affect certain functionalities of the JGA website.
10. The condition for cookies to work is that they are accepted by the User through the form appearing on the JGA website and that cookies are not deleted from the memory of the User’s terminal device. The User may change the settings of cookies at any time and configure their handling, including blocking cookies. Detailed instructions on how to change the settings, possibilities and handling of cookies are indicated above. The User may at any time change the settings of his/her Internet browser regarding the automatic handling of cookies.
11. When the User accesses the JGA website via a mobile device such as a smartphone or tablet, the JGA website uses cookies in a similar manner to when the User accesses the JGA website via a desktop computer.
12. The JGA website uses Google Analytics tools; Google Tag Manager, i.e., tools of the entity Google LLC, 1600 Amphitheatre Parkway, Mountain View, CA 94043, United States. Google Analytics tools are used to create statistics and analyse them, and then to optimise websites. Google Tag Manager tools are used to add, modify and manage tags on the website. The information collected and stored about Users’ use of the JGA website may be transferred to and stored on a Google LLC server located in the United States. Google LLC is an entity that takes due care to comply with the European Union’s standards for the protection of personal data. At the same time, we would like to point out that the cooperation with Google LLC is based on standard contractual clauses pursuant to Article 46 GDPR (you can read more under the link: https://policies.google.com/privacy/frameworks?hl=pl). Users who will be interested in obtaining information on the processing of information within the framework of Google Analytics and Google Tag Manager tools can read the cookie policy prepared by Google LLC by clicking on the link https://policies.google.com/technologies/cookies?hl=pl. Users can consult the privacy policy of Google LLC by clicking on the link https://policies.google.com/privacy?hl=pl.