Privacy

Information to clients on the processing of personal data by STUDIO DE GIORGI e ASSOCIATI.
Pursuant to the 2016/679 European Regulation GDPR.

Summary

The EU regulation for the protection of personal data n. 679/16 is aimed at ensuring that the processing of personal data is carried out in compliance with the rights of fundamental freedoms and the dignity of persons, with particular reference to privacy and personal identity.
The professional activity of Chartered Accountants is aimed at safeguarding the Clients’ interests. Before accepting an assignment it is necessary to perform controls, both on the client (incompatibility) and on the subject that must be among those dealt with by the professionals of the Firm. This makes it necessary to receive personal data. The Firm is not obliged to accept an assignment, but once engaged, various legal obligations must be observed. The Firm observes all the data protection standards of Clients, their rights and informs the following privacy policy.

1. Holder of the processing of personal data and co-ownership.

The data controller is STUDIO DE GIORGI e ASSOCIATI, with registered office in Milan, via Emilio Motta 10, 20144, tax code and VAT number 09327590965 in the person of its legal representatives. – e-mail: mail@dgtax.it – tel: +39 02 433 551 – fax: +39 02 498 5440.
For individual assignments treated with their own VAT number, the data controller is each one individually of the Chartered Accountants Giorgio De Giorgi, Flavio Mastrapasqua or Alberto De Giorgi.
For certain categories of data, the co-ownership between STUDIO DE GIORGI e ASSOCIATI and individual partners Giorgio De Giorgi, Flavio Mastrapasqua and Alberto De Giorgi is envisaged. The co-ownership is governed by written agreement between joint holders.
In this document reference is made to the “Firm” both to indicate each holder and to indicate the joint holders.

2. Need for processing some categories of personal data

In order to provide tax, corporate and legal advice and assistance, it is necessary to receive the personal identification data of each Client and any counterparties.
The Firm has the duty to check the identity of the Clients before accepting an assignment and being able to do so.
The collection of personal data of Clients is necessary to rule out any incompatibilities (example: if the new Client is a counterpart of a client of the firm or an accountant of the firm the task can not be hired) and, in the cases provided by law, for the adequate verification of Clients according to the anti-money laundering law.
For the performance of their duties, the Firm receives personal data of Clients of various kinds, for example, for tax deductions, pension funds, mortgage interest first home, veterinary expenses, children’s daycare, marital status, leases with other individuals etc., also of a sensitive nature (e.g. medical expenses for tax deductions, disability for tax breaks, membership or donations to trade unions or revealing religious, philosophical, political or sexual orientation).

3. Purposes of the processing of personal data

A. The purpose of the processing of personal data of the Client is that of the correct and complete execution of the professional assignment received, in the field of tax advice, assistance, commercial, corporate and / or legal, including judicial (e.g. tax litigation, consulting part technique in civil and criminal cases, arbitrations, insolvency procedures, legal custody), as well as fulfilling pre-contractual obligations.

B. Once the assignment is accepted, the Client data is also processed to comply with legal obligations such as future incompatibility checks, the keeping of the register of Clients according to anti-money laundering legislation, the charging of skills and expenses related to the appointment, invoicing, accounting and tax obligations.

C. The data related to the cases treated is also used for the purpose of increasing the professional know-how and training of professionals, improving the organization of the Firm and its IT system, drafting articles in compliance with professional secrecy.

Other purposes are the transmission of offers of professional services additional to the assignment conferred, promotional communications and/or advertising material on products or services offered by the holder and detection of the degree of satisfaction on the quality of services. Sending newsletters. Invitation to seminars and events.
Sending by e-mail, mail and/or sms and/or telephone contacts and/or other information dissemination tools, commercial and/or promotional communications of third parties (for example, business partners).

4. Legal basis for the processing of personal data

The legal basis of the treatments consists of:

  • execution of pre-contractual measures at the request of the interested party;
  • contractual relationship between the data controller and the Client;
  • fulfillment of legal obligations to which the holder is subject;
  • safeguarding the client’s vital interests;
  • legitimate interests of the owner, such as the safeguarding of their rights (eg credit recovery), improvement of the know-how of professionals and professional services of the Firm, training of practitioners, processing of Client data, drafting of articles, improvement of the organization of the Firm and its IT system, transmission of offers of additional services compared to the assignment, sending of newsletters, invitations to seminars and events organized by the Firm or to which Studio professionals join, provided that interests and rights do not prevail the Client according to a balancing assessment performed before each treatment and without prejudice to the Client’s right to object for certain treatments based on the legitimate interest of the owner;
  • when processing the data for the purposes outlined above, the Firm may become aware of particular categories of personal data and process them to the extent necessary to fulfill the obligations and exercise the specific rights of the data subject provided for by law in the field of labor law. social security, social protection, or if necessary, to ascertain, exercise or defend a right, whether in court, administrative or extrajudicial;
  • in a residual manner, consent may be required for certain treatments with marketing purposes or for the treatment of sensitive data not included in the previous paragraph.

5. Communication of personal data to third parties

The personal data of the Client are communicated by the data controller to the professionals of the Firm and its employees and collaborators, both for checks of possible incompatibilities, both for keeping the Client register and for internal collaboration aimed at the professional services to be carried out in the Client interest. All the professionals and collaborators of the Studio are bound by a duty of secrecy taken in writing and without time limits.
Given the professional secrecy, the data controller does not release information on the personal data of Clients to third parties, except in the following cases (i) that is expressly agreed with the Client, (ii) that in the engagement assumed is necessary to assert and defend the rights of the client, (iii) for the fulfillment of legal obligations, order of the judicial or administrative authority, or (iv) assignment to an intellectual lender, service provider or contractor of services carrying out activities on behalf of the data controller in the course of his professional activity (e.g. other accountants, auditors, lawyers, technical consultants, translators, IT service providers).
According to the order received, the Client’s personal data are also informed to the Tax Authority, Tax Commissions, Judicial Authorities, arbitrators, mediators, conciliators, Public Administrations, counterparties, counterparties, external collaborators, subjects operating in the tax sector, judiciary and, in general, to all those public and private subjects to whom communication is necessary for the correct fulfillment of the purposes indicated in point 3 letters A and B.
It is not the intention of the owner to transfer personal data to a third country or to an international organization, unless this is done at the express request and informed consent of the Client or otherwise in compliance with the provisions of Art. 43-49 GDPR.

6. Duration of data processing

Client personal data is retained for the duration of the assignment and for ten years after the file is archived, or even for a longer period, if this is required by the nature of the assignment (e.g. documents). The duration is required both by the ten-year limitation period for professional liability and by art. 2220 c.c. regarding accounting records.

7. Methods of data processing

The personal data of the Client are collected from the interested party (communicated by the client) and can also be obtained from other sources, both private and accessible to the public, for the purpose of the correct and complete execution of the professional assignment received by the owner.
Processing can be performed with or without the aid of electronic or automated tools, safeguarding data protection against intrusion, unauthorized access, alteration and loss of data.
The treatment is carried out by the Studio through the professionals and / or by the persons in charge of the treatment and / or by the external responsible of the treatment and / or its agents, in compliance with the regulations in force.
The data are stored in servers located in Lombardy and in any case within the European Union. The paper archives are located in Lombardy in locked rooms.
The Data Controller has taken the necessary technical and organizational data protection measures to guarantee confidentiality, integrity and availability of personal data and in particular to prevent unauthorized access, alteration, dissemination, loss or destruction.

8. Client rights

Use: the Client has the right to obtain complete information from the holder on how his personal data are used and to whom they are communicated.
Access: the Client has the right to obtain free information from the data controller regarding any processing of personal data concerning him / her.
Correction and integration: at the Client’s request, any personal data that is incorrect or no longer current and integrated with correct and updated data will be immediately corrected.
Limitation: at the client’s request the holder will limit the treatment consisting in the blocking of the treatments for the period necessary for the checks requested by the client.
Portability: at the request of the Client, for example in the case of assignment conferred by the Client to another firm or accountant, the Data Controller must deliver the personal data available on a commonly used electronic format to allow it to be migrated to other media.
Cancellation: requests for data cancellation by the Client will be considered within the permitted limits (for example by deleting unnecessary data or at the end of the retention period), taking into account the legal obligations related to data retention.
The Client has the right to object to treatments that are not strictly necessary for the performance of the assignment, the sending of offers, newsletters and invitations to seminars and events.
In any case, any request received by the Data Controller will be taken into consideration upon verification of the identity of the entitled person.

9. Exercise of Client rights and Complaints

The Client can exercise his rights at any time by contacting the owner without formalities or payment of any additional cost.
Requests will be satisfied as soon as possible and in any case within one month, subject to objective difficulties regarding which written notification will be sent within the aforementioned deadline.
In case of dissatisfaction with the methods of treatment and complaints, the Client can write to the owner by addressing the e-mail to gdpr@dgtax.it without prejudice to his right to contact the Authority responsible for the protection of personal data www.garanteprivacy.it or to authority of the different European country in which he lives or works.
If he is no longer interested in informative communications of STUDIO DE GIORGI e ASSOCIATI and would like to delete his registration with the service, he will be able to reply to any e-mail sent concerning informative communications or by sending an e-mail to the address: gdpr@dgtax.it.

10. Other information on data processing

The Client, who in turn is the owner of the processing of personal data of its employees, Clients, suppliers or other interested parties and communicates or allows access to the Firm must have informed the interested parties about this possibility.
Accountants do not transmit the information to counterparties and third parties involved in their professional role, as they are bound by professional secrecy.
Each holder and the co-owners have adopted a common privacy policy of the Firm.
The privacy policy of the Firm may undergo changes in the future. The new editions of the information will show the date of their dissemination or publication.
For any further information and clarification, the Client can contact the owner in charge of contacts with those affected by the other joint holders:
STUDIO DE GIORGI e ASSOCIATI att. Dr. Alberto De Giorgi gdpr@dgtax.it Via Emilio Motta 10, 20144 Milan, tel. +39 02433551, website www.dgtax.it.

Milan, 21st November 2018
STUDIO DE GIORGI e ASSOCIATI