The Site was constructed in accordance with Article 38 of the Code of Ethics for Certified Accountants and Accounting Experts, a text updated with amendments adopted by resolution of the National Board of Chartered Accountants No. 194 of 13 June 2007. This Site is not a news organization and is updated, not at regular intervals, solely on the basis of the professional updating contributions of the author of the texts. Therefore, it cannot be regarded in any way as an editorial product under Law No. 62 of 7 March 2001. Although the contents of the Site are periodically updated and modified, errors and/or omissions that may somehow affect the accuracy of the information provided may still take place; in such cases, the Firm does not consider itself in any way responsible for any damage resulting from what was published herein. Although data, articles, tables, reports, forms and, more generally, the contents of the Site were the subject of thorough discussion and careful verification, no responsibility can be brought against the Firm for any errors or inaccuracies. Even the preparation of texts, although treated with scrupulous attention, cannot involve specific responsibilities for inadvertent errors or inaccuracies. No responsibility will be taken for contamination deriving from access to the Site, interconnection or downloads. The Firm is not responsible for, and is not required to respond to, any kind of damage or injury caused by contact with this Site or consequent to the use of the materials published herein. The information gained from the Site does not in any way constitute professional advice. It is also understood that any views expressed herein are the personal views of the author.
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As provided for by EU Regulation no. 2016/679 relating to the protection of natural persons with regard to the processing of personal data, we hereby inform you that your personal data provided to and acquired by Studio CHIARAVALLI, REALI E ASSOCIATI (the “Firm”) shall be processed pursuant to the rules provided for under the aforementioned Regulation in accordance with all ensuing rights and obligations and that:
a) PURPOSE OF DATA PROCESSING – Data-processing serves solely for purposes of accurately and fully performing our engagement to provide professional services.
b) MANNER OF DATA PROCESSING – Data processing is carried out by means of operations performed with or without the use of electronic instruments and comprises the collection, recording, organisation, storage, consultation, processing, alteration, selection, retrieval, alignment, use, combination, blocking, disclosure, erasure and destruction of data. Processing is performed by the data controller and by the persons expressly authorised to the processing by the data controller.
c) PROVISION OF DATA AND REFUSAL – The provision of ordinary and sensitive personal data is necessary in order to perform the activities as per point a) and refusal on the part of the data subject to provide their personal data makes it impossible to perform the activities as per point a).
d) DISCLOSURE OF DATA – Personal data may only come to the attention of persons in charge of the processing and, for the purposes referred to in point a) may be forwarded to external collaborators, tax authorities in the widest sense inclusive of Tax Commissions at every level and stage, Public Authorities, the Companies Registration Office and, generally, all those for whom the disclosure of this data is necessary in order to correctly perform their professional engagement and for the purposes as per point a) Personal data is not disseminated
e) TRANSFER OF DATA ABROAD. Personal data may be transferred to countries within the European Union or to non-European Union third-party countries or to an international organisation within the scope of the aims referred to in point a).
f) DATA STORAGE – Data is stored for as long as is necessary in order to perform the activities and under no circumstances is it stored for more than ten years.
g) DATA CONTROLLER – The data controllers are the partners of Studio Chiaravalli, Reali e Associati: Giuseppe Chiaravalli, Andrea Chiaravalli, David Reali and Alessandro Maruffi in Milan, Via San Primo 4.
h) DATA SUBJECT’S RIGHTS – the data subject is entitled:
– to access, rectify, erase, restrict and object to the processing of his/her data
– to obtain the data from the data controller without hindrance in a commonly used structured format which is legible by automatic devices in order to forward the data to another data controller
– to withdraw consent to data processing without prejudice to the lawfulness of processing based on consent given prior to withdrawal
– to file a complaint with the Data Protection Authority.
You may exercise the aforementioned rights by sending a written communication by certified email to the address email@example.com or a registered letter with return receipt to the address CHIARAVALLI, REALI E ASSOCIATI – TITOLARE TRATTAMENTO PRIVACY – VIA SAN PRIMO 4 20121 MILAN