B&C Tax – Privacy Policy

The information regarding the processing of Personal Data is provided below, in compliance with the requirements set out under art. 13 of the General Data Protection Regulation 2016/679 regarding Natural Persons and the free circulation of said data (hereinafter, the “GDPR”).


1. DATA CONTROLLER’S IDENTITY AND CONTACT DETAILS

The Data Controller is Borioli Colombo & Partner - Studio Associato Tributario e Societario (hereinafter the “Firm” or “B&C Tax”), with registered office at Largo Donegani, No. 2 – 20121 Milan, tel. 0229005476; fax 0229005470; e-mail: privacy@bc-tax.it. Our internal privacy contact person is Mr. Luigi Filippini.


2. DATA SUBJECTS AND CATEGORIES OF PERSONAL DATA

The following information refers to our processing of the Personal Data (referred to the client (if a natural person) and/or their relatives or, when the client is a legal entity, to their personnel (subordinates and/or collaborators), shareholders, directors, as well as to the Beneficial Owner:

  1. personal details (name, surname, date of birth, addresses fiscal code, etc…);
  2. contact data only of personnel of the company that exchanges communications and information with the Firm (telephone number, telefax number, e-mail address etc.);
  3. judicial data or data useful to reveal the existence, if any, of criminal judgements or criminal proceedings ongoing;
  4. special categories of personal data as defined by Art. 9 of the GDPR, namely: data revealing racial or ethnic origin, political opinions, religious or philosophical beliefs, or trade union membership, and the processing of genetic data, biometric data for the purpose of uniquely identifying a natural person, data concerning health or data concerning a natural person's sex life or sexual orientation;
  5. e) any other personal data connected with the contract with the Firm.

3. PURPOSE AND LEGAL BASIS FOR DATA PROCESSING

B&C Tax will process the Personal Data for the following purposes:

  1. Personal Data as of art. 2) lett. a), b), c), d) and e), will be processed for the management and execution of the services and for the related legal, accounting and fiscal obligations. The processing of all the above-mentioned categories may be necessary for the fulfilment of legal obligations on the Firm, as – for instance – those concerning anti-money-laundering laws and for the execution of the services by the Firm.
    Providing said Personal Data is mandatory, as without them or refusing to supply them the Firm may not be able or it will be impossible to perform correct and regular services or the legal and fiscal obligation related thereto.
  2. Personal Data as of art. 2, lett. a) and b) may further be processed for sending communications referred to the professional services carried out by the firm, newsletters, event invitations, with automatic and/or individual means. This processing is justified by the data subject’s consent, which may be revoked at any time by just sending a request to the following e-mail address: privacy@bc-tax.it.

4. RETENTION

The Personal Data provided and/or already in the control of B&C Tax are collected and stored, in cloud and on servers owned by B&C Tax located within the European Union, and/or in the availability of the Data Controller and/or third-party companies, duly appointed as External Data Processors. They will be kept for the entire duration of the professional assignment to fulfill the legal and contractual obligations related to the requirements related to the mandate.

From the date of termination of the professional assignment for any reason or cause, the Personal Data processed for the purposes referred to in art. 3, lett. a), will be kept for the duration of the prescription terms provided for by the regulatory conservation obligations; as to the Personal Data processed for the purposes referred to in art. 3, lett. b), they will be kept for a period of five years.


5. PERSONS OR ENTITIES WHICH MAY HAVE ACCESS TO PERSONAL DATA ON BEHALF OF THE FIRM OR TO WHOM THE DATA ARE COMMUNICATED

For the purposes all referred to in this information, the Personal Data provided may be made accessible to the Firm’s collaborators, in their capacity as authorized personnel, as well as to third parties who carry out outsourcing activities on behalf of the Firm, in their capacity as "External Processors", as well as to Public Authorities, Judicial or Supervisory Authorities, to Administrations, such as the Revenue Office and the Register of Enterprises, as well as to members of BKR, for the legal obligations that are connected and/or connected and/or derived from the fulfillment and/or execution of the professional assignment signed with the Firm.


6. DATA SUBJECT’S RIGHTS

In compliance with the provisions of Point III, Section I, Reg. EU 679/2016 in relation to your Personal Data, you will be entitled to exercise the rights acknowledged by the GDPR, namely: (i) the right of access the personal data and information, for example: the purpose of data processing and the types of data held by us (art. 15 of the GDPR); (ii) the right to obtain the rectification of incorrect personal data which concern you, or to integrate incomplete personal data (art. 16 of the GDPR); (iii) the right to erasure (“right to be forgotten”) of the personal data which concern you, if one of the grounds envisaged under art. 17 of the GDPR applies; (iv) the right to restriction of processing, i.e. to obtain that the personal data which may be subject to dispute are flagged and not deleted, for the period necessary to exercise a given right regarding such data (art. 18 of the GDPR); (v) the right to data portability (art. 20 of the GDPR). (vi) the right to submit a complaint to the Supervisory Authority (Garante per la Protezione dei dati personali, with registered office in Rome, Piazza Venezia 11, e-mail address protocollo@gpdp.it - PEC protocollo@gpdp.it) if the Authority’s provisions have been violated.

Please use the following e-mail address: privacy@bc-legal.it for any request or observation.

Yours sincerely.

Borioli Colombo & Partner
Studio Associato Tributario e Societario