Legal Notice and Liability
Casapicola & Gross
Wirtschaftsprüfungs- und Steuerberatungs GmbH
§5 (1) E-Commerce Gesetz
Mag. Christine Casapicola
Dr. Manfred Gross
General Terms and Conditions of Contract
To open the pdf file, please use the Adobe Reader, which is available for free.General Terms and Conditions of Contract for Public Accountants and Tax Advisers
We provide information about our General Terms and Conditions of Contract (AAB), upon request.
Supervisory authority for tax advisers
Kammer der Steuerberater und Wirtschaftsprüfer
Implementation of the website
Atikon EDV & Marketing GmbH
Kornstraße 15 4060 Leonding Austria
Basic orientation of the website
The website contains non-political news relating to tax, social as well as economic law and primarily addresses the clients of our company.
Disclaimer / sec. 5 E-Commerce Act (ECG)
The intention of the author of this website author is to provide information completely and correctly to the best of the author's knowledge and belief, and to keep this information updated. Nevertheless, the author accepts no liability whatsoever for any damage that may result from the use of the information provided – even if the damage results from the use of possibly incomplete or erroneous information.
Any links to third-party websites are outside the scope of the author’s responsibility. Liability for the content of the linked-up pages is hereby excluded, as the author has no influence over the content and design of the linked websites. Therefore, liability for the content of the pages to which the pages of this website refer shall lie solely with the provider of the other website – in no event shall it lie with the party referring with a link to external publications and content. If linked pages (particularly owing to a change to the content after the link has been established) contain illegal, erroneous, incomplete, offensive or immoral information and in the event that the author of this page becomes (is made) aware of such contents on the linked pages, then the author shall cut off the link to such pages immediately.
The information on this website is subject to change, removal or amendment without prior notice. The author can therefore not guarantee the accuracy, completeness, quality or up-to-dateness of the information provided.
We are committed to protecting the privacy of your personal data. For that reason, we process your data exclusively in accordance with the legal requirements (GDPR, Telecommunications Act of 2003 [TKG 2003]). The purpose of this privacy information is to acquaint you with the most important aspects of data processing that come to bear when you visit our website.
General data collection activities during website visits
Every time a data subject or an automated system accesses the website, we collect a range of general data and information. This general data and information is stored in the server's log files. The data and information we collect are:
- an internet protocol address (IP address),
- the data and time of accessing the website,
- the exact page accessed on our website,
- the website from which you accessed our website (known as the referer),
- the browser used and the version of this browser,
- and the operating system used to access our website.
We process this data for the following purposes:
- to warrant a smooth connection with the website,
- to optimise content for you on our website,
- and to warrant system security and stability.
These points are both in your and our legitimate interest. Where necessary, we also use this data to meet our legal obligations in dealings with law enforcement agencies. We will never use the data collected to identify you as a person. The legal basis for this processing is article 6 (1) (f) GDPR. We store these log files for a period of 2 months.
This site uses the Google Maps map service via an API. It is operated by Google Ireland Limited, Gordon House, Barrow Street, Dublin 4, Ireland. To use Google Maps, it is necessary to save your IP address. This information is generally transmitted to a Google server in the USA and stored there. The provider of this site has no influence on this data transfer. The use of Google Maps is in the interest of making our website appealing and to facilitate the location of places specified by us on the website. This constitutes a justified interest pursuant to Art. 6 (1) (f) GDPR.
Further information about handling user data, can be found in the data protection declaration of Google at policies.google.com/privacy?hl=en.
If you contact us using the form available on our website or by email, or send us your application, we will process the data you provide as well as the above mentioned general data. By using our form you agree that we may process your data. We will not disclose this data to any third party and will use the data exclusively for processing your request and for answering your enquiry. Your consent according to article 6 (1) (a) GDPR forms the legal basis for processing your data. In case you contact us by email, the basis is article 6 (1) (f) GDPR. The data we collect during this process will be deleted as soon as it is no longer required for the purpose you provided it. This is the case when the respective conversation is finished. This in turn is the case when your enquiry appears to be resolved completely. If you contact us for placing a contract, a further legal basis is article 6 (1) (b) GDPR. In this case we keep your enquiry as a business letter for 7 years.
Generally, you enjoy the following rights: the right to access your data, the right to rectification of your data, the right to erasure of your data, the right to restrict processing of your data, the right to data portability and the right to object to the processing of your data. If you believe that the processing of your data is in breach of data protection law, or your rights under data protection law are otherwise infringed, you may file a claim with the supervisory authority. In Austria, this is the Data Protection Authority.
You will find further information on your rights at Website of the Austrian Economic Chambers.
Please address all inquiries, declarations and questions relating to data use to email@example.com.
The content (text and images) of this website created directly by the author is copyrighted. The information provided is intended for personal use only. Any use of any of this website's content in violation of the provisions of the Copyright Act – in particular further use as in publications, copies as well as any form of commercial use and transmission to third parties – also in part or in processed form – without the author’s explicit approval is prohibited.
By using this website, the user is subject to the Terms and Conditions of Use set forth hereunder. These terms and conditions are part of the online presentation. If parts or individual formulations of the Terms and Conditions of Use do not comply, no longer comply or do not completely comply with current law, the content and validity of the remaining parts of the Terms and Conditions of Use shall remain unaffected.
In order to offer you specific features on our website, we use what are known as cookies. These are small text files that are saved on your computer for the duration of a browser session. After the browser session ends, the cookies we use are deleted. You have the option of preventing the installation of cookies on your computer by changing your browser settings accordingly; however, we need to point out that this may prevent you from enjoying the full benefits of the features on our website.
Google Analytics: Data protection and Opt-out
This website uses Google Analytics, a web analysis service of Google Ireland Limited ("Google"). Google Analytics uses "cookies", which are text files that are stored on your computer, to enable analysis of your use of the website. As a rule, the information generated by the cookie about your use of this website is sent to a Google server in the US and stored there. However, if the IP anonymiser is activated on this website, your IP address will first be abbreviated by Google, provided it is located in a member state of the European Union or one of the countries that have signed the Agreement on the European Economic Area. Only in exceptional cases is the full IP address transferred to a Google server in the USA and abbreviated there. On behalf of the operator of this website, Google uses this information to evaluate your use of the website, to compile reports on website activities and to perform further services for the operator of this website that are associated with the use of this website and the internet. The IP address transmitted from your browser in connection with Google Analytics will not be integrated with any other Google data. You are free to prevent the installation of cookies by changing the settings of your browser software; however, we must point out that you may then not be able to make full use of all features on this website. Moreover, you can prevent the collection of the data generated by the cookie and relating to your use of the website (incl. your IP address) and the processing of this data by Google by downloading and installing the browser plug-in available at the following link: Google Analytics Browser Plugin
For general information on Google Analytics and privacy, go to Google Privacy Center. This website was expanded to include the "anonymizeIp" feature with a view to ensuring the anonymous storing of your IP address (known as IP masking).
You can prevent Google Analytics from collecting your data by clicking onto the following link. This link will set an opt-out cookie, preventing any future collection of your data when visiting this website: Deactivate Google Analytics.