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§ 1. GENERAL PROVISIONS
1. These regulations set forth the types, scope and rules applicable to the provision by VALUE Spółka z ograniczoną odpowiedzialnością  seated in Gdynia (hereinafter referred to as the "Administrator") of electronic services via the web at the following addresses: http://24ivalue.pl and http://24ivalue.com and http://24ivalue.es (hereinafter referred to as the "Web-based Service"), terms and conditions are applicable for concluding and terminating agreements for the provision of electronic services, terms and conditions for provision of the services, technical requirements and complaint procedures.
2. These regulations are published on the web site of the Web-based Service free of charge and in a form that makes it possible to download, save and print these regulations at any time.
3. Before commencing to use the services available on the Web-based Service, the User shall read these Regulations. By commencing the use of the services available in the Web-based Service, each User accepts the text of the Regulations and agrees to comply with its provisions.
4. Users and persons visiting the web site of the Web-based Service acknowledge and accept that it is prohibited to upload to the Web-based Service and send to the Administrator content that may be unlawful or offensive as well as content that may contain viruses or that may interfere with the operation or cause damage to IT systems. 

§2. DEFINITIONS
The terms used in these Regulations shall have the following meaning:
Administrator: VALUE Spółka z ograniczoną odpowiedzialnością with its registered office in Gdynia at ul. Mściwoja 9/10A, postal code: 81-361, entered in the register of entrepreneurs of the National Court Register kept by the District Court in Gdańsk-Północ, VIII Commercial Division of the National Court Register, under KRS No. 0000374259, NIP: 5862262976 and REGON: 221152658, with share capital of PLN 5,000, fully paid in.
Electronic payment: a method to make payments for access to the Application performed via the web service operated by PayU S.A. with its registered office in Poznań, at ul. Marcelińska 90, entered in the register of entrepreneurs of the National Court Register kept by the District Court in Poznań - Nowe Miasto i Wilda in Poznań, VIII Commercial Division KRS under KRS No. 0000274399, in compliance with the regulations available on the web site of PayU SA at www.payu.pl; and via the web service operated by PayPal (Europe) S.r.l. et Cie, S.C.A., Société en Commandite par Actions, official seat: 22-24 Boulevard Royal, L-2449 Luxembourg, RCS Luxembourg B 118 349, in compliance with the regulations available on the web site of PayPal at www.paypal.pl. Payments by PayU are available only for the registered Users from Poland.
Computer program / Application: the application available at the web site of the Web-based Service and which can be used with active uninterrupted access to the Internet.
Regulations: these regulations of provision of electronic services.
Web-based Service: web site (with subpages) operated by the Administrator, connected to the Internet, enabling its registered Users to use the Application accessible at the web address: http://24ivalue.pl or http://24ivalue.com or http://24ivalue.es.
Device: PC or another device with Internet access and with appropriate software, as specified in § 3 of the Regulations that enables displaying the content of the Web-based Service and use of the Computer Program.
Service: a service consisting of the Web-based Service provided by the Administrator via and subject to terms and conditions set forth herein of access to the computer program accessible at the Web-based Service subject to a non-exclusive licence for a fee or free of charge in certain cases. The Services accessible via Web-based Service for the registered Users from Poland are provided in a Polish language and are based on Polish that is generally accepted for accounting principles, in addition to the basic principles for determining the Corporate Income Tax charge in Poland for the fiscal years commencing on or after 1 January 2012. The Services accessible via Web-based Service for the registered Users from countries other than Poland are provided in an English language and are based on the International Financial Reporting Standards and the basic principles of Corporation Income Tax in the UK for the fiscal periods beginning on or after 6 April 2012.
User
: a person using the services of the Web-based Service subject to the terms and conditions hereof.
Resources: all materials and content provided to the User via the Web-based Service. 

§ 3. TECHNICAL TERMS AND CONDITIONS OF SERVICE PROVISION AND TECHNICAL REQUIREMENTS
1. In order to use the Application, the User needs to have an individual active e-mail account and use a Device that meets the minimum technical requirements of most popular Internet browsers. The Administrator shall take all reasonable efforts so that the Application is compatible with the most popular Internet browsers.
2. The Users shall be responsible for providing a Device along with the required software and an e-mail account as specified in § 3.1.
3. All costs resulting from the use of any telecommunications by the User (connection to the Internet, SMS, telephone collections) to use the Service shall be covered by the User at the rates of its providers.
4. When the User uses the Web-based Service, cookies may be installed on a User's Device.
5. The Administrator shall take all reasonable efforts so that the use of the Web-based Service is possible for a User of all popular Internet browsers, operating systems, types of Devices and types of Internet connections.
6. The Administrator shall ensure access to the Service at a time and subject to the terms and conditions specified in the Regulations, round the clock, seven days a week, with the exception of the following periods: a) restrictions in access to the Internet imposed by the providers to the User, b) failures resulting from actions or omissions by third parties for which the Administrator is not responsible (e.g. failures of servers, Internet connections, hacker attacks).
7. The Administrator reserves the right to disconnect the Web-based Service or specific Services temporarily or in part, in order to upgrade such services, implement new services or for repair and maintenance operations. In such a situation as referred to above, the duration of the licence purchased to use the Application on-line will be suspended for the time of the interruption until the Web-based Service or the Application is made available by the Administrator.
8. Within the Web-based Service, the User shall have access to support from the Administrator; however, the Administrator reserves the right to provide the User with support solely with respect to technical aspects related to using the Web-based Service or the Application. All queries related to the subject matter, in particular concerning taxes and accounting or financial audit are not covered by the services provided by the Web-based Service and therefore the User should direct such queries to competent entities providing such services (e.g. fyaudit@fyaudit.eu ). 

§ 4. ADMINISTRATOR'S LIABILITY

1. The Administrator shall not be liable for failure to perform or incorrect performance of any obligations resulting from these Regulations due to circumstances beyond the control of the Administrator despite due diligence. Should such circumstances occur, the Services will be suspended for the duration of such situation.
2. The Administrator shall not be liable for any damage resulting from discontinuation of provision for the services or removal of a User Account as a result of termination of the agreement by the Administrator for User's fault who breaches the Regulations, including termination of the agreement with immediate effect.
3. Additionally, the Administrator shall not be liable for:
a) any damage caused to third parties resulting from using the Services by Users in contravention of the Regulations or the law. In such circumstances, a User's liability to third parties shall be subject to the applicable law.
b) information and materials downloaded and sent by the Users via the Internet,
c) loss of data by a User resulting from external factors (e.g. failures of connections, hardware, software) or from other circumstances independent of the Administrator (third party actions),
d) damage resulting from a discontinued provision of the Services unless such damage results from willful actions of the Administrator,
e) damage resulting from circumstances for which the Administrator is not responsible (force majeure, actions and omissions of third parties, actions of a User or persons for which he is responsible, etc.),
f) consequences of the Users providing incorrect or incomplete information at registration or login and results of incorrect data input when using the service. The data input by the User are not verified by the Administrator for correctness.
g) failure by a User to comply with the terms and conditions of the Regulations, including disclosure of login and password to third parties by User.
4. The Administrator declares that the Application is used to provide support in the process of accounting or tax calculations in the basis of data input to the system and the results obtained by a User are solely of an illustrative and information nature. The usage by the User of the Application may not replace the services of keeping books of accounts by authorised entities, provision of consulting services in maintaining books of an account and other records for tax purposes and it further does not constitute tax consulting or financial audit services. The Administrator shall not be liable for any damage that may result from usage of the data and information generated by the Application and for errors in books of account and algorithms. 

§ 5. RULES AND MODE OF REGISTRATION IN THE SERVICE
1. In order to use the Application, a User shall create an account via the form to be found at the Internet address https://24ivalue.pl/register/ or https:// 24ivalue.com/register/ or https:// 24ivalue.es/register/ to individualise the person as a User of the Web-based Service (hereinafter referred to as the "Account").
2. At registration, the User shall select an individual login and password to be used to log in to the Account. In addition, during the registration process, a User is obliged to make a statement about the name of the country of residency or where its registered office is. This statement is made by selecting the name of the country from the list available on the electronic registration form.
3. The Account will be opened subject to acceptance of the wording of these Regulations.
4. During the registration process a User may choose to agree to receive information and advertising materials related to the Administrator's business to the specified e-mail address (hereinafter referred to as the: "Newsletter").
5. A registered User may resign from receiving the Newsletter at any time by notifying the Administrator via e-mail sent from the contact form available at https://24ivalue.com/pages/contact/.
6. Users who resign from obtaining of the Newsletter will be able to order the service again at a later time by notifying the Administrator via e-mail sent from the contact form available at https://24ivalue.com/pages/contact/. 

§ 6. PURCHASE PROCEDURE FOR ACCESS TO THE APPLICATION
1. Access to the Application may be obtained by the User by placing an order via the electronic form available at the web site of the Web-based Service (subpage with pricelist or details of each service offered over the Web-based Service) and paying the licence fee to use the Application.
2. When the electronic form is completed and sent, the User shall receive confirmation of placing the order for a licence for the Application. The confirmation referred to in the preceding sentence shall be sent to the e-mail address designated by the User at registration with the Web-based Service.
3. The order confirmation sent to the User who is a consumer, the Administrator shall provide instructions about the rights to which the User is entitled to terminate the agreement without specifying a reason with a written notification delivered to the Administrator by post or via e-mail sent from the contact form available at https://24ivalue.com/pages/contact/ within fourteen days from concluding the agreement.
4. The valid price for the licence to use the Application and its duration are published on the web site of the Web-based Service. Regardless of whether the User is a consumer or an entity, this valid price is the total payable price and it includes VAT tax. Only payment of total gross price enables the User to use the Application. 5. Via the Internet service operated by PayU S.A. and PayPal (Europe) S.r.l. et Cie, S.C.A., the User may pay the price for access to the Application at their own selection immediately after placing the order but no later than within seven days from the date of the order:
a) with a credit card,
b) by bank transfer,
c) SMS (only for the registered Users from Poland).
6. If the User fails to make the payment within the time specified in § 6.5, the order will be automatically cancelled and will not be binding upon the parties.
7. Before making the payment, the User shall study the list of information that will be required to use the purchased licence (Enclosure 1) and with the regulations of the service operating the payments (Enclosure 2). 

§ 7. SCOPE AND DURATION OF THE LICENCE TO USE THE APPLICATION
1. The licence granted to the User to use the Computer Program via the Web-based Service is non-exclusive, non-transferable and restricted in time.
2. The licence agreement to use the Application published on the web site of the Web-based Service is concluded when the Administrator receives payment for the relevant order. When the Administrator receives the price, it shall send acknowledgement of payment to the User to its electronic address along with information on activating access to the Application.
3. The duration of the licence to use the Application shall start from the moment of when the Administrator receives the payment for the placed  order and when the Administrator sends acknowledgement of payment to the User to its electronic address along with information on activating access to the Application. The licence agreement will be dissolved at the moment of expiry of the period for which the access to the Application has been purchased by the User.
4. Under one agreement, the User shall be entitled to use the Application solely from one Device.
5. The User shall refrain from the following:
a) providing access to the Application to third persons, in particular by disclosing information with its User login and access code to the Application, and further from distributing the Application in any other form (including: pursuant to a sale, rental, lease, lending contract or leasing) or any Resources obtained and generated from using the Application,
b) copying the Application in whole or in part or its code with any means and in any form,
c) making any modifications, changes, upgrades to the Application and making any attempts at removing, bypassing or breaking the measures protecting the Application against unauthorised access, 

§ 8. PROVISIONS OF THE REGULATIONS RELATED TO CONSUMERS

1. A User who is a consumer and who has purchased access to the Application for purposes not related directly to any business or professional activity, may terminate the agreement without specifying a reason by providing the Administrator with an appropriate notification subject to the rules set forth in § 6.3 above.
2. A User who is a consumer may not exercise the right to terminate the agreement after the first activation of the Application in the Web-based Service.
3. In case of effective termination of the agreement by a User who is a consumer, the Administrator shall refund the paid price and any interest due within 14 days to the bank account from which the payment was made. 

§ 9. COMPLAINT PROCEDURE
1. A User is entitled to make complaints due to defective operation of the Application and provision of the service by the Administrator in contravention with the provision of these Regulations.
2. The Administrator shall not be liable for incorrect use of the application by the User, which is not due to a fault by the Administrator, or results from usage of the Application in contravention of the Regulations, incorrect functioning of the User's Device and from incorrect functioning of the software used by the User or results from incorrect operation of providers of internet services to the User.
3. Any complaints shall be reported to the Administrator in writing to the Administrator's address by post or via e-mail sent from the contact form available at https://24ivalue.com/pages/contact/.
4. In its complaint notification, the User shall specify their first and last name, login and address for correspondence and details of the defective operation of the Application.
5. The Administrator shall review the complaint without delay; however, within a maximum of 14 days from receipt of the notification.
6. If the Administrator finds the complaint justified, the User will be provided with a reply with the method to handle the application with grounds for the decision on the complaint. 

§ 10. PROCESSING AND PROTECTION OF USER'S PERSONAL DATA
1. VALUE Sp. z o.o. with its registered office in Gdynia is the administrator of personal data of User of the Web-based Service within the meaning of the Act of 10 May 2018 on personal data protection and Regulation 2016/679 of the European Parliament and of the Council on the protection of natural persons with regard to the processing of Personal Data and on the free movement of such data (General Data Protection Regulation).
2. By registering with the Web-based Service and placing an order for Services (against a fee or free of charge) by the user, the Administrator acquires the right to process a User's personal data to the extent that is required to perform the agreement for the provision of electronic services (within the meaning of the Act on the provision of electronic services) via the Web-based Service. For this purpose, the Administrator may entrust the processing of Users personal data to its cooperator, which is VALUE Spółka z ograniczoną odpowiedzialnością Sp.k. with its registered office in Gdynia (Poland) at ul. Mściwoja 9/10A, postal code: 81-361.
3. A User's personal data will be processed subject to the security rules specified in the Act referred to in § 10.1 above.
4. To the extent and for the time required to execute payment for the Service in the form of Electronic Payment, the Administrator may entrust the processing of User's personal data to PayU S.A. with its registered office in Poznań and PayPal (Europe) S. r.l. et Cie, S.C.A. with its registered office in Luxembourg.
5. Acquisition and modification of a User's personal data by unauthorised persons is prevented by the Administrator by requiring the User to authenticate with an individual login and a password of minimum of eight characters.
6. The Administrator shall process a User's personal data solely for correct performance of the agreement, and to make mutual settlements as well as for marketing purposes, if the User provides their consent thereto via the Web-based Service.
7. The User shall be entitled to have access to their personal data at any time in order to make corrections, removal or limitation of processing through sending the email via the e-mail sent from the contact form available at https://24ivalue.com/pages/contact/.
8. The User's data will be stored for a period of 10 years (the maximum period of limitation for claims under the Polish Civil Code) from the moment of Registration within the Web-based Service, however not earlier than on the day following the expiry of the period of access to the last service purchased in the Web-based Service.
9. The User has the right to object to the further processing of his data, and in the event of consent to the processing of data to its withdrawal. The exercise of the right to withdraw consent does not affect the processing that took place until the consent was withdrawn.


§ 11. PROTECTION OF INTELLECTUAL PROPERTY RIGHTS
1. The Web-based Service, including its graphic mark and word mark of the name Web-based Service (logo), the Application as well as all materials and content to which a User obtains access via the Web-based Service, graphic solutions of the Web-based Service and other applied solutions are subject to protection awarded by the regulations on intellectual property rights, including those directly applicable in international regulations.
2. The appearance, operating principle and concept of the Web-based Service constitute a protected industrial design and are subject to protection in compliance with the Act on industrial property.
3. Without consent of the Administrator, it is forbidden to use for commercial purposes any materials obtained from the Web-based Service and the Application, in particular printouts, specifications, tables, films or photographs. It is also forbidden to publish free of charge on the Internet any content and information obtained from the Web-based Service without consent of the Administrator. 

§ 12 FINAL PROVISIONS
1. In the case of registered Users from Poland, the Polish language shall be used in all contacts between the Administrator and the consumer, while in the case of the registered Users from countries other than Poland English language should be used.
2. The conclusion, performance and termination of this agreement and resolution of any disputes that may arise in connection with this agreement shall be subject to Polish law.
3. Any disputes that may arise in connection with this agreement shall be resolved by a court competent for the Administrator's registered office. The above provision does not apply to any disputes with consumers.
4. All modifications to the provisions of these Regulations that may be introduced unilaterally by the Administrator during the term of the agreement shall be binding upon a User, provided that a User receives the wording of the modifications from the Administrator and the User does not terminate the agreement within 14 days from receipt thereof. If the agreement is terminated by the User in accordance with the provision in the preceding sentence, the agreement shall effectively expire on the day preceding the effective date of the relevant modifications.
5. Delivery of the modified or new wording of the Regulations (including modifications made by the Administrator) to the User shall be deemed as effective when sent to the User?s e-mail address provided to the Administrator at registration, or to such other e-mail address designated as the sole address for service to the User or a link to a web site containing the new Regulations of the modifications.
6. The Regulations and use by the Users of the Services provided via the Web-based Service shall be subject to Polish law. In all matters not provided for in these Regulations, the provisions of Polish regulations shall apply, in particular the Civil Code, Act on copyright and related rights, Act on industrial property, Act on provision of electronic services and Act on personal data protection.
7. By accepting these Regulations, the User agrees and consents to receive invoices from the Administrator in an electronic format (generated by our online billing system) at the email address provided during registration of the User and declares that is authorised by the person or entity to which the invoices will be issued to. 

ENCLOSURES
1. List of information that is required to use the services provided via the Web-based Service
2. Regulations concerning electronic payments with PayU
3. Specimen statement on termination of the agreement

These Terms shall apply from the date of 15/10/2012. 

The changes to the Terms:
07/08/2014 [reflecting rebranding of 24EasyAudit to 24iValue]
01/09/2014 [
reflecting information on the Administrator
09/06/2015 [reflecting information on the Administrator and §6, par.3] 
24/05/2018 [reflecting the requirements of General Data Protection Regulations]

The above document and the enclosures constitute a translation of the Polish version of the original documents available at http://24ivalue.pl/pages/terms/. The binding Polish original should be referred to in matters of interpretation. 
Publication date: 2018-08-08 11:58:36
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