Introduction
Regulation (EU) No. 679/2016 (GDPR) and the relevant Italian legislation ensure that personal data processing is carried out in compliance with the rights, fundamental freedoms and dignity of you, the Data Subject, particularly with regard to the confidentiality and protection of personal data.
DEBERNARDI E ASSOCIATI is aware of the importance of ensuring the security of any information and data relating to you that we may acquire when you visit these web pages.
DEBERNARDI E ASSOCIATI undertakes to process any personal data that may be acquired in full compliance with Regulation (EU) No. 679/2016 (GDPR) and with the relevant Italian legislation and subsequent amendments and additions. It also undertakes to ensure that personal data processing is carried out in compliance with the rights, fundamental freedoms and dignity of you, the Data Subject, particularly with reference to the confidentiality and protection of personal data.
1. Data processed
The personal data processed are those that participants and subscribers to the DailyTax blog and the firm’s newsletter give when they register. Such data are limited to your name, surname, e-mail address and are compulsory should you wish to receive newsletters.
Browsing data
Computer data (the transmission of which is implicit and automatically connected to the use of communication protocols via the internet) which the computer systems and software procedures used to operate this website acquire during their normal course of operation. These data are not collected to be associated with individual identified data subjects but, by their very nature, they could – through processing and association with data held by third parties – allow users to be identified (see the section on cookies below).
2. Nature of the provision of data for processing and the legal basis
Providing your data, with the exception of the browsing data indicated above (cookies), is optional and decided by you the user, therefore it is you who certifies its completeness and legitimate processing. Processing takes place on a voluntary basis and only with your express consent and for the purposes of the legitimate interests pursued by the controller or by a third party (Art. 6(1)(a) and (f) of the GDPR).
Any refusal by you to provide such data in whole or in part may result in the blog being unable to properly discharge all its obligations in relation to the service you request (Article 13(2)(e) of the GDPR).
3.Purposes of processing (Article 13(1)(c) of the GDPR)
The data you provide will be processed for the purposes of the service offered by the website, namely processing related to information on the activities of DEBERNARDI E ASSOCIATI, the ability to read and comment publicly on the articles on the website and to respond to the posts of members.
Browsing data will be processed for the sole purpose of obtaining anonymous statistical information on use of the website and to check its correct functioning.
Cookies will be processed for the sole purpose of allowing faster access to the website.
4. Processing methods (Art. 13(2)(a) of the GDPR).
Processing may be carried out with or without the aid of electronic or automated instruments, also by means of processors or persons in charge of processing who are specifically authorised to do so (the list of names of the companies that are processors is available by making a formal request to the controller), for the time strictly necessary to achieve the purposes for which the data were collected. Personal data, disseminated on the Web together with any comment posted by you the user, and your e-mail address are used to send you the website’s news. The opinions and comments posted by users and the information and data contained therein will not be used for any other purpose than their publication on the blog. In particular, the information and data are not aggregated or selected in specific databases. Any processing for statistical purposes that the website may intend to perform in the future will be conducted solely on an anonymous basis. While the diffusion of the user’s personal data and of the data detectable in the posted comments is to be considered directly attributed to the user’s initiative, we guarantee that no other situations of transmission or diffusion of the same, except as provided for below, is envisaged.
5. Data controller, rights of information and access
Pursuant to Article 13(2)(a), (b) and (c) of the GDPR, which informs you, the Data Subject, of your rights provided for under Articles 15, 16, 17, 18, 19, 20, 21, 22, 23 of the GDPR, we inform you that:
5.1. The data subject has the right to obtain confirmation as to whether or not personal data concerning him or her exist, even if not yet recorded, and their communication in intelligible form.
5.2. The data subject has the right to obtain indication regarding:
a) the origin of the personal data;
b) the purposes and methods of the processing;
c) the logic applied in the event that processing is carried out with the help of electronic instruments;
d) the identity of the controller, processors and the appointed representative under Article 5(2);
e) the subjects or categories of subjects to whom the personal data may be communicated or who may become aware of such data in their capacity as appointed representative in the territory of the State, processor or person in charge of processing.
5.3. The data subject has the right (Articles 15, 16, 17, 18, 20 and 77 of the GDPR) to:
a) obtain the updating, rectification or, when the data subject so wishes, completion of incomplete data (Art. 16 of the GDPR);
b) obtain the erasure, transformation into anonymous form or block of data processed unlawfully, including data whose retention is no longer necessary in relation to the purposes for which the data were collected or subsequently processed, and the possible restriction of processing (Articles 17 and 18 of the GDPR);
c) obtain the declaration to the effect that the operations referred to in (a) and (b) have been notified, also as regards their content, to the entities to whom the data were communicated or disseminated, unless this requirement proves impossible or involves a manifestly disproportionate effort compared with the right that is to be protected;
d) request right of access to the personal data processed (Art. 15 of the GDPR);
e) data portability (Art. 20 of the GDPR);
f) lodge a complaint with a supervisory authority (Art. 77 of the GDPR).
5.4. The data subject has the right to object, in whole or in part (Art. 21 of the GDPR):
a) for legitimate reasons, to the processing of personal data concerning him/her, even if pertinent to the purpose of collection, without prejudice to the rights granted by law to the controller;
b) to the processing of personal data concerning him/her for the purpose of sending advertising materials or direct sale or to conduct market surveys or marketing communication.
The controller is Mr Luca Debernardi
Any request regarding personal data processing and/or the exercise of rights should be addressed to info@debernardieassociati.it. In order to facilitate compliance with the terms of the law, please ensure that the requests made include the words “Exercise of rights under Art. 13 of Regulation (EU) No. 679/2016.”
Cookie Policy
This Cookie Policy is an integral part of the above Privacy Policy.
You may consent to the use of cookies by continuing to browse the websites, or by performing a scrolling action, by clicking on one of the internal links on the pages of the websites, or by clicking on the “x” button in the brief information window visible (bottom right) on each first access to the websites, as provided for by the resolution issued by the Italian data protection authority (No. 229 of 8 May 2014).
Cookies are made up of bits of code (computer files or partial data) sent by a server to your internet browser, automatically stored by that browser on your computer and automatically sent back to the server if necessary or on subsequent access to the website. A cookie usually contains the name of the website from which the cookie originated, the lifetime of the cookie (i.e. how long it will remain on your device) and a value, which is usually a randomly generated unique number. On each subsequent visit, cookies are sent back to the website that originated them (first-party cookies) or to another website that recognises them (third-party cookies). Cookies are useful because they enable a website to recognise your device and have different purposes such as, for example, allowing you to browse efficiently between pages, remember your favorite websites and generally improve your browsing experience. They also help to ensure that the advertising content displayed online is more targeted to you and your interests.
If you choose to disable cookies, this may affect and/or limit your browsing experience on the websites. For example, you might not be able to visit certain sections of a website or you might not receive personalised information when you visit the websites.
You can adjust how it works and the options for limiting or blocking cookies by changing the settings on your internet browser. Most internet browsers are initially set to accept cookies automatically, however, you can change these settings to block cookies or to be alerted whenever cookies are sent to your device. There are several ways to manage cookies, so you should refer to your browser’s help screen to see how to adjust or change your browser settings. You can change the default settings and disable cookies (i.e. block them permanently) by setting the highest level of protection.
The paths to follow in order to manage cookies from the following browsers are given below:
Chrome: https://support.google.com/chrome/answer/95647?hl=it-IT&hlrm=fr&hlrm=en
Internet Explorer e Edge: http://windows.microsoft.com/it-it/windows7/block-enable-or-allow-cookies
Safari: https://support.apple.com/kb/PH21411?viewlocale=en_US&locale=en_US
Firefox: http://support.mozilla.org/it-IT/kb/enable-and-disable-cookies-website-preferences
If you are using different devices to view and access the webites (e.g., computers, smartphones, tablets, etc.), you must ensure that each browser on each device is adjusted to reflect your cookie preferences. To delete cookies from your smartphone’s/tablet’s internet browser, please consult your device’s user manual.
Websites use different types of cookies and each has a specific function. The website uses cookies to make browsing easier and to better adapt both the pages loaded and its products to your interests and needs. Cookies can also be used to speed up your future experiences and actions on the website. We also use cookies to compile anonymous aggregate statistics that help us understand how you use the website and to improve the structure and content of the websites themselves.
An explanatory list is given below.
Technical cookies
Technical cookies are essential for the correct functioning of the website and allow you to browse the website and use its features (for example, they enable your previous actions to be saved or allow you to save your session and/or perform other actions that are strictly necessary for the website’s operation).
This category also includes analytical cookies that help us understand how you interact with the website by providing information about the last page visited, the number of sections and pages visited, the time spent on the website and any events that occurred during browsing, such as error messages, and they help us understand any difficulties that you may encounter while using the website. This information may be associated with details such as your IP address, domain or browser; however, it is analysed together with information from other users so that we do not identify one user from another. These cookies are collected and aggregated anonymously and allow the website operator to improve the website’s user-friendliness.
Lastly, functionality cookies allow the website to remember your choices (for example, user name) and provide you with more personalised and optimised browsing. Functional cookies are not essential to the functioning of the websites, but they do improve the browsing quality and experience of the websites. If you do not accept these cookies, the website’s performance and functionality may be lower and access to website content may be limited.
Profiling cookies
Targeting or profiling cookies are used to present content that is better suited to you and your interests. They can be used to display targeted advertisements, to publish advertisements tailored to your interests or to limit the number of times you see an advertisement. They also help measure the effectiveness of the advertising campaigns on the website. The website operator may use these cookies to remember the websites you have visited and share this information with third parties, including agencies and advertisers who may use their cookies to collect information about your actions on the website.
Sharing (or social network) cookies are necessary to enable you to interact with the websites through your social media account and are used, for example, to express likes and/or share with your social media contacts.
The website uses or may use, including in combination with each other, the following types of cookies:
– session cookies, which are stored on your computer for mere technical/functional needs and for transmitting the session identifiers necessary to allow secure and efficient browsing of the website; these are deleted at the end of the session (hence the name) when you close the browser;
– persistent cookies, which remain stored on the computer’s hard drive until they expire or you delete them. Persistent cookies mean that when you (or any other people who use the same computer as you) access the websites you are automatically recognised each time you visit.
Third-party cookies
When you use the website, it is possible that some cookies are stored that are not controlled by the website operator. This is the case, for example, if you visit a page that contains content from a third-party website. As a result, you will receive cookies from these third-party services. The website operator does not have control over the information provided by the third-party cookie and does not have access to this data. This information is controlled entirely by the third-party companies as described in their respective privacy policies.
The following table shows the third-party cookies on the website. These cookies fall under the direct and exclusive responsibility of the third-party operator and are divided into the following macro-categories:
– Analytics: are cookies used to collect and analyse statistical information about accesses/visits to the website. In some cases, associated with other information such as the credentials entered in order to access restricted areas (e-mail address and password), these may be used to profile you (personal habits, websites visited, content downloaded, types of interactions made, etc.).
– Widgets: This category includes all those graphic components of a program’s user interface, which aims to facilitate your interaction with the program itself (for example, Facebook, Google +, Twitter cookies are widget cookies).
If you do not wish to receive third-party cookies on your device, you may access the cookie policy and consent forms of those third parties through the links below and refuse them.
These cookies are not controlled directly by the websites, therefore, to revoke your consent you must refer to the third-party websites or refer to the website http://www.youronlinechoices.com/ to obtain information on how you can delete or manage cookies based on your browser and manage your third-party profiling cookie preferences.
| Cookie | Primary use | Profiling | Place of processing / Privacy policy |
| Google Analytics | Analytics | Yes | Place of processing: USA – Privacy Policy – Opt-out |
| Widgets | Yes | Place of processing: USA – Privacy Policy | |
| Widgets | Yes | Place of processing: USA – Privacy Policy | |
| Google+ | Widgets | Yes | Place of processing: USA – Privacy Policy |