Legal notice

Site publisher

This site is published by MMW FISCAL ET BUSINESS CONSULTING S.L., a private limited company (sociedad de responsabilidad limitada) under Spanish law whose registered office is in Las Palmas de Gran Canaria. The information below is published pursuant to article 10 of Spanish Law 34/2002 on information society services and electronic commerce (LSSI-CE).

Two items remain to be completed: the tax identification number and the Commercial Registry details. They will be added as soon as they are issued by the authorities.

Activity and purpose of the site

The firm carries on the business of accounting, tax, legal and business consulting. It supports companies and entrepreneurs in their operations between the Canary Islands, Mauritania and West Africa.

The site serves to inform and to present. It offers no online sale, no subscription and no conclusion of a contract by electronic means. The contact form only allows an enquiry to be addressed to the firm; it does not create a professional relationship, which requires a signed engagement letter.

The firm’s activity is not subject to any regime of prior administrative authorisation. For part of its services it is, however, subject to the Spanish obligations on the prevention of money laundering and terrorist financing.

The partners practise regulated professions and are registered with their respective professional bodies. Registration numbers are provided on written request addressed to the firm.

Conditions of use

Access to the site is free of charge and open to all. It implies acceptance of these conditions. The user undertakes not to impair the operation of the site or to misuse its functions.

This rules out in particular the large-scale automated extraction of content, the search for vulnerabilities, the deliberate overloading of the server and the use of the contact form for automated or unsolicited advertising messages.

The firm may modify, suspend or discontinue all or part of the site, at any time and without notice, in particular for technical or maintenance reasons. It endeavours to keep the site accessible without being able to guarantee continuous access.

Status of the information published

The content of the site is general in scope. It describes measures and their conditions; it does not constitute personalised advice and cannot be applied to a particular situation without prior examination.

Tax, economic and statistical data are published with their source and their reference year. They may have changed since. The simulator on the page devoted to taxation gives an order of magnitude, never an amount of tax.

No tax outcome is promised or guaranteed. Every decision must be examined case by case with the firm, in the light of the legislation in force at the date of the transaction.

Intellectual property

The whole of the site — texts, structure, layout, style sheets, code, maps, charts, illustrations and photographs — is protected by copyright and belongs to the firm or to its rights holders.

Any reproduction, representation, adaptation or distribution, in whole or in part and on any medium whatsoever, is subject to prior written authorisation. Short quotations are permitted, provided the source is clearly stated and a link to the original page is added.

The name MMW Fiscal & Business Consulting and the firm’s figurative mark may not be used without authorisation. The typefaces are installed on the domain and used in accordance with the licences granted by their authors.

Links to third-party sites

The site cites official and institutional sources. Apart from the links to the sources it cites, it offers only one link to an outside service: the display of the firm’s address on a public map, available from the contact page.

This link leads away from the site, as does any link to a cited source. The firm exercises no control over the service concerned, over its content or over the data processing it carries out. Activating the link is the user’s choice, and the conditions of that service then apply.

No page of the site loads a resource hosted by a third party: fonts, styles, scripts and images come from the firm’s domain alone. An external link therefore opens only if the user clicks on it.

• No commercial partnership follows from the presence of a link
• Reporting a link that has become inaccurate is welcome
• Any request for the removal of a link may be addressed to the firm

Hosting

The site is hosted by Hostinger International Ltd., a company incorporated under Cypriot law whose registered office is at 61 Lordou Vironos str., 6023 Larnaca, Cyprus — a Member State of the European Union.

The site is served from a data centre located in the European Union. The host states, in its own contractual framework, that the data entrusted to its services may also be processed in Cyprus, Lithuania, the Netherlands or the United Kingdom, for the purposes of operation, backup and technical support.

The host acts as a processor for the firm within the meaning of article 28 of the GDPR. The processing operations linked to the contact form are set out in detail in the privacy policy.

Reporting content

Anyone who considers that content on the site is inaccurate, out of date, harmful to their rights or contrary to the law may report it by email to info@mmwfiscaletbusinessconsulting.com, stating the page concerned and the grounds for the report.

The firm examines the report and, if it is well founded, corrects or withdraws the content within a reasonable time. This procedure is independent of the remedies available before the competent authorities or courts.

Applicable law and jurisdiction

The site and this legal notice are governed by Spanish law, and in particular by Law 34/2002 (LSSI-CE) and by Regulation (EU) 2016/679.

Any dispute relating to the site, to its content or to its use falls within the jurisdiction of the courts of Las Palmas de Gran Canaria, save for any mandatory legal provision to the contrary, in particular the rules of jurisdiction protecting consumers.

The French version of this notice is the reference version. The Arabic and English versions are courtesy translations; in the event of a divergence of interpretation, the French version prevails.

Personal data

The processing of the data sent through the contact form, the retention periods, the recipients and the rights of data subjects are described in the privacy policy, accessible from the footer of every page of the site.

In short: the site sets no cookie, does not measure traffic, carries out no profiling and keeps no IP address in readable form.