LEGAL NOTICE

The contents of this website, which can be accessed at URL www.cm-tax.com, were created by the law firm CM-Tax (the “Website”).

CM-Tax is located at 112 rue Garibaldi, 69006 Lyon, France, telephone: +33 (0)4 78 65 24 10, Facsimile: +33 (0)4 78 65 24 11, (the “Firm”), and registered before the commercial Court under the following number: 493 531 115 RCS Lyon

The publication of the website is overseen by Jean-Marc CURVAT.

Web hosting is provided by:
Agence des Médias Numérique - AMEN
12-14 Rond Point Des Champs Elysées – 75008 Paris - FRANCE
Tel. +33 (0)892 55 66 77

PROTECTION OF PRIVATE DATA

For the purposes of this notice, the expression “Private Data” shall mean personal information relating to a Web Surfer or to a member of the Firm.

Any Web Surfer shall be entitled to request the following information from the Firm upon presentation of sufficient evidence of his or her identity:
  • • confirmation as to whether the Private Data pertaining to him or her has been or will be processed by the Firm or on the Firm’s behalf;
  • • The interested party [i.e. the data subject] has the right to obtain the Private Data pertaining to it, in an accessible format, and also has the right to obtain available information relating to the provenance of such data. A copy of the Private Data will be communicated to the Web Surfer free of charge, upon request, provided that such request is not unreasonable, that is, notably, whenever such request is not repetitious or systematic in nature.
In accordance with Articles 39 et seq. of Law n° 78-17 of 6 January 1978, as amended by Law n°2004-801 of 6 August 2004, on data files and the automated processing of personal data, known in France as the Law on Data Protection and Freedom of Information [“Loi Informatique et Libertés”), a Web Surfer may request to be communicated confirmation of the rectification or removal of private information pertaining to said Web Surfer, whichever is applicable, by writing to info@cm-tax.com or to the following address: CM-Tax, 112 rue Garibaldi, 69006 Lyon, France.

Private Data submitted by Web Surfers will be retained or used solely for the purpose of replying to electronic mail messages sent to the Firm or to its personnel. The Firm must be provided with a valid e–mail address for the Web Surfer so that it may reply to the e–mail communication transmitted. Private Data will be retained for as long as is necessary to fulfil the purposes for which it was collected or processed. Private Data collected or processed by the Firm through the Website may not be leased, sold or exchanged to third parties, whether for or without valuable consideration.

In accordance with Article 22 of the Law on Data Protection and Freedom of Information, the processing of private data collected or distributed through the Website has been reported in France to the French National Commission on Computer Databases and Freedom of Information (Commission Nationale de l'Informatique et des Libertés).

OTHER PROVISIONS

The Website is reserved for each Web Surfer’s private use.

The Website and the data, information and documents furnished on it are intended for general information purposes only regarding the Firm and the legal profession and should not be construed or relied upon under any circumstances as legal advice or legal opinions, or as constituting canvassing, solicitation and/or an offer of services.

Each Web Surfer is solely responsible for its use of the information furnished on this Website, and the Firm can in nowise be held liable for any direct, indirect or consequential loss or damages arising from or in connection with the Web Surfer’s use of such information. The Firm makes no representation or warranty that access to the Website will be available on a continuous basis.
Third–party Websites, their contents and/or documents accessible through the hypertext links posted on the Website or in documents that can be downloaded from such site remain under the exclusive responsibility of their author(s) and shall not give rise to any liability on the part of the Firm.

Web Surfers may not create a hypertext link to the Website nor a hypertext link to a webpage and/or webfile on the Website, except with the Firm’s prior express consent.

© Cabinet CM-Tax – 2007
Tel. +33 (0)4 74 64 69 63 Fax +33 (0)4 26 23 18 65
CM-Tax - 112, rue Garibaldi 69006 LYON - France - 493 531 115 RCS Lyon - Legal notice
Law office - Tax in France - International tax planning