Regulations for the Provision of Services

Legal and Tax Consultation

Implementing the provisions of the Act of 18 July 2002 on the provision of electronic services (Dz.U. z 2017 r. poz. 1219 z późn. zm.) the Regulation of the European Parliament and of the Council (EU) 2016/679 of April 27, 2016 on the protection of individuals with regard to the processing of personal data and on the free flow of such data and repealing (Dz.Urz.UE.L Nr 119, p. 1) hereinafter: RODO, ustawy z dnia 16 lipca 2004 roku prawo telekomunikacyjne (t.j. Dz.U. z 2019 r. poz. 2460 z późn. zm) Kancelaria Mentzen Spółka z ograniczoną odpowiedzialnością based in Toruń, ul. Grudziądzka no. 110-114 lok. 301, 87-100 Toruń, entered in the Register of Entrepreneurs of National Court Register kept by the District in Toruń, VII Economic Department of the National Court Register, KRS number.: 0001071605, REGON: 520201262, NIP: 9562371350, hereinafter referred to as the „Service Provider”, introduces these Regulations defining in particular, the types and scope of services provided electronically, the conditions for the provision of these services, including technical requirements and prohibitions on the delivery of illegal content, the principles for the processing of personal data, the conditions for the conclusion and termination of agreements for the provision of services by electronic means, the procedure for complaints and the conditions for sending commercial information.

§1 Definitions of terms

The following terms used in the Regulations have the following meanings:

a. Information and communication system (ICT) – a set of cooperating IT devices and software, providing processing and storage, as well as sending and receiving data via telecommunications networks by means of a terminal device appropriate for the type of network, as defined in the Telecommunications Law.

b. Services provided electronically – services, the performance of which is carried out by sending and receiving data via ICT Systems, at the individual request of the Service Recipient, without the simultaneous presence of the parties, whereby the data is transmitted via public networks as defined by the Telecommunications Law.

c. Means of electronic communication – technical solutions, including ICT devices and software tools cooperating with them, allowing individual communication at a distance using data transmission between ICT Systems, especially electronic mail.

d. Agreement – an agreement between the Service Provider and the Service Recipient, the purpose of which is to provide Services to the Service Recipient, which the detailed terms are set forth in the Regulations.

e. Terms and Conditions – a document setting out the terms and conditions for the provision of Services by the Service Provider to the Service Recipient, drawn up pursuant to Article 8(1)(1) of the Act on Provision of Electronic Services of July 18, 2002 o świadczeniu usług drogą elektroniczną (Dz. U. Nr 2020, poz. 344 z późn. zmianami). The Regulations are available at www.mentzen.pl.

f. Privacy Policy – a document that is an integral part of the Terms and Conditions, which sets out the rules for the processing and protection of personal data obtained and used by the Service Provider in connection with the provision of the Services. The Privacy Policy is available at: www.mentzen.pl

g. Service Provider – Kancelaria Mentzen Spółka z ograniczoną odpowiedzialnością based in Toruń, ul. Grudziądzka no. 110-114 lok. 301, 87-100 Toruń, entered in the Register of Entrepreneurs of the National Court Register kept by the District Court in Toruń, VII Economic Department of the National Court Register, KRS number: 0001071605, REGON: 520201262, NIP: 9562371350.

h. Service Recipient – an entity using the Services that is a party to the Agreement being a Consumer, Entrepreneur-Consumer, natural person conducting business, legal entity or organizational units with no legal personality.

i. Consumer – a natural person, acquiring and using the Services for a purpose not directly related to his/her business or professional activity, referred to in Article 221 of the Act of April 23, 1964 Kodeks Cywilny (Dz.U. 1964 Nr 16 poz. 93 z późn. zm).

j. Entrepreneur-Consumer – an individual acquiring and using the Services directly in connection with his/her business activity even though the Services acquired are not of a professional nature for him/her, arising in particular from the subject matter of his/her business activity, made available on the basis of the provisions on the Central Register and Information on Business Activity, referred to in Article 385 (5) of the Act of April 23, Kodeks Cywilny (Dz.U. 1964 Nr 16 poz. 93 z późn. zm.).

k. Services – services provided electronically, provided by the Service Provider to the Service Recipient under the terms of these Terms and Conditions by means of electronic communication in the form of Video Advice.

l. Video-advice – provision of information to the Service Provider by means of contact in the form of a videoconference in the scope of a legal or tax question asked, in terms of generally applicable provisions of Polish law, views of doctrine and jurisprudence, with presentation of the possibility of proceeding in accordance with the applicable provisions of law.

ł. Price – the amount of remuneration of the Service Provider for providing the Services to the Customer. Information on remuneration is available at www.mentzen.pl at the time of purchase of Services.

§2 Rules of use of the Service.

1.Use of the Services requires the Customer to accept the terms of the Regulations and Privacy Policy. Acceptance of the Terms and Conditions and Privacy Policy, reservation of a date for the performance of the Services and payment of the Price are tantamount to the conclusion of the Agreement without the need for a separate contract.

The Service Agreement is one-time in nature and is concluded for the duration of the service in the form of a Video Consultancy lasting 60 minutes, which means that the Service Recipient wishing to obtain another Video Consultancy must conclude a new Service Agreement.
The services will take place on the date booked by the Service Recipient and confirmed by the Service Provider.
In order to be able to use the Services, the Service Recipient`s data must be entered during the process of purchasing the Services, by completing the electronic form at www.mentzen.pl.
At the latest at the time of purchase of the Services, the Services Recipient shall provide the Service Provider with the following data concerning the Recipient:
a) Name of the Service Recipient;
b) Address details of the registered office of the Service Recipient;
c) Tax Identification Number (NIP);
d) E-mail address;
e) Telephone number.
Use of the Services requires the Service Recipient to:
a) having a device and software, allowing to browse the World Wide Web;
b) having access to the Internet;
c) having a properly configured and updated web browser;
d) having a properly configured e-mail account;
e) transfer of information, including documents necessary for the proper performance of the Services by the Customer;
f) correctly installed programs that allow reading files in PDF, DOC and DOCX formats;
g) Cookie and JavaScript enabled.
The Service Provider shall not cover the cost of connecting the Customer’s devices to the Internet.
The Service Provider shall not be liable for any impediments to the use of the Services provided by the Service Provider arising from problems with the Client’s equipment or Internet connection.
The Service Recipient may use the Services only in compliance with applicable laws and regulations.
The service provider is entitled to refuse to provide services in the event of a conflict of interest between the service recipient and the service provider, or between the service recipient and an entity that is a client of the service provider.
The Service Provider reserves the right to refuse to provide Services, to terminate the Service Recipient’s account in the User Panel in case of violation of the law or the provisions of these Regulations.
The Service Provider reserves the right to temporarily interrupt or impede access to the Services, e.g. due to ongoing maintenance work, including those related to improving the provision of the Services. Simultaneously, the Service Provider undertakes to inform about planned interruptions or impediments by e-mail correspondence to the e-mail address referred to in § 2.5 (d).
After the Services Recipient has made a purchase of Services, the Service Provider shall immediately send to the Service recipient at the e-mail address of the recipient referred to in § 2.5(d) confirmation of the conclusion of the Agreement, and upon positive authorization of payment of the price, a link to download an electronic VAT invoice.
The Service Recipient shall provide all documents and answer all questions of the Service Provider aimed at determining the facts of the case and relevant to the provision of Services.
If the Client refuses to send documents or answer the Service Provider’s questions thus preventing the Service Provider from fully establishing the facts and properly providing the Services, the Service Provider may refuse to provide the Services.
Ordering the Services is done electronically by filling out the contact form and selecting an appointment in the schedule located at www.spolki.mentzen.pl or https://doradztwo.mentzen.pl or https://ulgi.mentzen.pl
The Service Provider has the right to be contacted by phone or email to complete the description of the facts or to set an individual date for the performance of the Services.
Documents exchanged between the Service Provider and the Client in the course of providing the Services shall be sent via e-mail to the e-mail address referred to in § 2.5(d) and the e-mail address designated by the Service Provider.
The Service Provider does not consent to the use of the Services it provides for the purposes of its business in the conduct of accounting offices, as well as in the subject of legal, tax consulting or similar activities. In the event that the Service Provider proves the use of the Services it provides for business activities in the scope and subject matter referred to in the preceding sentence, whether for profit or free of charge, the person violating the provisions of this paragraph of the Terms and Conditions may be held liable for damages on general principles.

§3 Payments

The Customer, in order to purchase the Services, should follow the messages and instructions visible on the website www.mentzen.pl when ordering the Services.
The price is specified in net value, which will then be increased by the value output tax (VAT) due under the law.
Payment of the Price is made in advance
The Service Provider, through the online payment service provider, will charge the amount according to the current Price for the Services.
The Service Provider shall have the right to change the price for the Services, informing the Service Recipient of such change by e-mail to the e-mail address referred to in § 2.5(d). In this case, if the Services have not yet been performed, the Service Recipient will have the opportunity to withdraw from the Agreement.
The Service Provider has the right to present an individual price offer for selected Service Recipients.
Payment of the Price is made through the payment processing system Stripe, Gpay, Przelewy24.
Payment of the Price shall be deemed to have been made when the bank account indicated by the Service Provider is credited.
The Service Recipient agrees to send VAT invoices in PDF format, electronically to the e-mail address provided by the recipient, referred to in § 2.5(d).

§4 Conditions for the provision of Services

The Service Provider shall provide Services to the Service Recipient to the extent and under the terms and conditions set forth in these Regulations or an individual offer, if such has been submitted and accepted by the Client.
The Service Recipient may obtain information on the scope of the Services to which he is entitled from these Regulations.
The Service Recipient undertakes to comply with these Regulations.
The content of the Video Tips may be used by the Service Recipient only for his own use, to the extent permitted by applicable laws and regulations, unless the Service Provider has consented to its use by a third party.
The recipient is able to use the Services after providing personal information that will allow the Service Provider to verify the recipient’s right to use the Services, in particular: name, surname, Tax Identification Number and electronic mail address (e-mail).
If the Services are used via e-mail, contact with the Service Provider must be made from the Service Provider’s e-mail address referred to in § 2.5(d). If contact is made from any other e-mail address, Services will not be provided.
The Service Recipient is obliged to use the Services, in a lawful manner with respect for personal rights and copyrights and intellectual property of the Service Provider and third parties.
The service provider does not answer questions that are offensive or violate the personal rights of third parties, or are otherwise unlawful.
The Service Recipient shall refrain from:
a. abuse of means of electronic communication, in particular by causing a disturbance or overload of the Service Provider’s ICT Systems or other entities directly or indirectly involved in the provision of electronic services;
b. activities aimed at testing the possibility of breaking or bypassing the security of the Service Provider’s ICT Systems, as well as any other activities that lead to unauthorized access to all or part of the Service Provider’s ICT Systems;
c. use of the Services provided by the Service Provider in a manner contrary to generally applicable law, morality or the legitimate interests of the Service Provider;
d. sharing login data for the Services provided by the Service Provider with unauthorized persons;
e. the provision by or to the Service Provider’s Information and Communication Systems or made available by the Service Provider of content that violates the rights of third parties, generally accepted social norms or is inconsistent with generally applicable laws, or their introduction or dissemination through the Service Provider’s Information and Communication Systems constitutes a violation of generally applicable laws.
The Service Recipient agrees to indemnify the Service Provider against any costs, or liability, related to the content provided by the Service Recipient to or through the Service Provider’s ICT Systems or made available by the Service Provider in violation of Section 9(e) above, particularly in the event of claims made against the Service Provider from third parties.
The Service Provider shall not be liable for damages incurred by the Service Recipient or third parties in connection with the provision of Services. Any liability of the Service Provider for the Services provided is excluded.
The Service Provider shall not be liable for damages caused by the using of the Services in a manner contrary to generally applicable law, morality, or otherwise inconsistent with these Regulations or the Privacy Policy.
The Service Provider shall not be liable for damages caused by the use of the Services by an unauthorized person who, as a result of the culpable act or omission of the Customer, has gained access to the Services provided by the Service Provider.
The Service Provider is not obliged to check the transmitted, stored or accessed content that has been entered by the Service Recipient into the Service Provider’s Information and Communication Systems or made available by the Service Provider. If the Service Provider obtains credible information or official notification of the unlawful nature of such content or related activities, the Service Provider may remove such content and/or suspend the Service Recipient`s access to the Services provided. In such a case, the Service Provider shall not be liable for the removal of the content referred to in this paragraph or for the suspension of access to the Services under this paragraph.
The Service Provider reserves the right to carry out necessary maintenance work on the ICT System, which may cause temporary difficulties or prevent customers from using the Services.
In special cases affecting the security or stability of the ICT System, the Service Provider shall have the right to temporarily discontinue or reduce the provision of Services, without prior notice and carry out maintenance work to restore the security and stability of the ICT System
The Service Provider undertakes to keep confidential any information, including personal data entered by Service Recipients into the Service Provider’s ICT System, except as follows:
a. the information is publicly available or generally known, unless it has become publicly available or generally known as a result of a breach of law or contractual obligations between the Service Provider and the Service Recipient;
b. disclosure is required by generally applicable law,
c. prior approval for disclosure will be given by the Service Recipient.
The Service Recipient is obliged to enter data in accordance with the facts.
The Service Provider uses appropriate technical and organizational measures to protect from security breaches and third-party access to the site and databases.
The Service Provider provides Services in the Polish language. Services in a foreign language can be provided only under a separate service, which will be priced on a case-by-case basis.

§5 Withdrawal

This paragraph applies to the rights of the Consumer and the Entrepreneur-Consumer who are Service Recipients.
Consumer and Entrepreneur-Consumers who are Service Recipients may withdraw from the Agreement, without giving reasons, within 14 days from the date of conclusion of the Agreement, subject to paragraph 3 of this section.
If the Service Provider agrees to begin providing Services before the expiration of the 14-day period for withdrawal from the Contract, the Service Recipient loses the right to withdraw from the Contract.
The Service Provider provides the possibility to submit a statement of withdrawal via e-mail: [email protected]
To meet the 14-day time limit it is sufficient to send the statement before its expiration.
In case of withdrawal from the Agreement, the Service Provider is obliged, no later in 14 days from the date of receipt of the withdrawal notice, to return all payments made by the Service Provider to the Service Participant.
The Service Provider shall refund the payment using the same method of payment used by the Entrepreneur-Consumer, unless the Entrepreneur-Consumer has expressly agreed to a different method of refund that does not incur any costs for him.

§6 Complaints

Complaints related to the provision of Services by the Service Provider may be submitted only in electronic form via e-mail to [email protected] within a maximum period of 7 days limit from the date of performance of the Services.
In the description of the complaint, the Service Recipient shall include: information and circumstances concerning the subject of the complaint, in particular, the type and date of the irregularity, together with the reasons; the Service Recipient’s request and the contact details of the complainant.
The response to the complaint shall be sent to the e-mail address provided by the Customer referred to in § 2.5(d).
The Service Provider shall consider complaints immediately, but no later than within 14 days, counting from the day the complaint was filed. If the complaint cannot be considered within this time, the Service Provider shall, within this period, notify the complainant of the reasons for the delay, as well as the expected necessary time for consideration of the complaint.

§ 7 Personal data processing

The Administrator of personal data is the Service Provider
Information of the personal data processing available at www.mentzen.pl under the Privacy Policy tab
If the Service Recipients gives its consent, the Service Recipient may process personal data for the development of new products in the provision of services within the scope of the Administrator’s business activities, in particular, the creation of new products.
Sending commercial information or newsletters to the Service Recipient electronically to the email address referred to in § 2.(5) (d) is possible after the Service Recipient has given separate consent.

§8 Transitional and final provisions

In cases not regulated by these Regulations, the provisions of generally applicable Polish law shall apply.
The Service Provider reserves the right to make changes to the Terms and Conditions for important reasons, that is, in particular, changes in the law to the extent that these changes affect the implementation of the provisions of these Terms and Conditions, informing the Client via e-mail referred to in § 2. (5) (d).