Information in accordance with § 5 of the German Telemedia Act (TMG) and the Ordinance on Information Duties for Service Providers (DL-InfoV).
The provider of this website is the in the Commercial Registry of the Local Court of Hamburg under HRB 45815 registered TVR Targan GmbH Wirtschaftsprüfungsgesellschaft, Lehmweg 7, 20251 Hamburg, Germany, Tel.: +49–40–48 00 36–0; Fax: +49–40–48 00 36–36; E-Mail: email@example.com. The firm is represented by Dr. Norbert Targan. The sales tax identification number of the company according to § 27 a of the German Sales Tax Act (UStG) is DE 118 529 069.
Supervisory authorities and professional rules of conduct
Attorney at Law
Lawyer Dr. Norbert Targan is admitted to practice in Germany and is member of the Hamburg Bar Association, Valentinskamp 88, 20355 Hamburg, Germany. The following professional regulations for lawyers established in Germany are available from the German Federal Bar Association at www.brak.de :
- Federal Lawyers’ Act (BRAO)
- Professional Code of Conduct for Attorneys at Law (BORA)
- Specialist Lawyer Regulations (FAO)
- Law on the Remuneration of Lawyers (RVG)
- Professional Code of Conduct for Lawyers in the European Community (CCBE)
All tax consultants are licensed in Germany and belong to the Chamber of Tax Consultants Hamburg, Raboisen 32, 20095 Hamburg, Germany. The following professional regulations for tax advisors established in Germany are available from the Federal Chamber of Tax Advisors at www.bstbk.de :
- Tax Consultancy Act (StBerG)
- Implementing regulation for the tax consulting law (DVStB)
- Professional code of conduct of the Federal Chamber of Tax Consultants (BOStB)
- Ordinance on the Remuneration of Tax Consultants (StBVV)
All auditors are licensed in Germany and belong to the Chamber of Auditors, Rauchstraße 26, 10787 Berlin, Germany. The following professional regulations for auditors established in Germany are available from the Chamber of Auditors at www.wpk.de :
- German Code of Public Accountants (WPO)
- Professional Statutes for Auditors/Sworn Auditors (BS WP)
- Statutes for quality control
- Seal Ordinance
- Professional liability insurance regulations for certified public accountants.
- Professional liability insurance)
Professional liability insurance
Zurich Insurance plc, Branch Office for Germany, Solmsstraße 27-37, 60486 Frankfurt/Main, Germany. Territorial scope of professional liability insurance:
- Europe (legal practice)
- Germany (tax consulting and auditing activities)
Out-of-court dispute resolution
In the event of disputes between lawyers, tax advisors or auditors and their clients, there is the possibility of out-of-court dispute resolution upon application to the respective professional association.
Hamburg Bar Association, Valentinskamp 88, 20355 Hamburg, Germany (www.rechtsanwaltskammerhamburg.de) and Arbitration Board of the German Bar Association, Rauchstraße 26, 10787 Berlin, Germany (www.schlichtungsstelle-der-rechtsanwaltschaft.de).
Hamburg Chamber of Tax Advisors, Raboisen 32, 20095 Hamburg, Germany (www.stbk-hamburg.de) and General Consumer Arbitration Board of the Center for Arbitration e.V., Straßburger Straße 8, 77694 Kehl am Rhein, Germany (www.verbraucher-schlichter.de).
Certified Public Accountant
Chamber of Public Accountants, Rauchstraße 26, 10787 Berlin, Germany (www.wpk.de).
Online Dispute Resolution
The European Commission provides a platform for out-of-court online dispute resolution (ODR platform), which can be accessed at www.ec.europa.eu/consumers/odr. Our email address is: firstname.lastname@example.org.
All information contained on this website is designed for general informational purposes only and does not represent any form of legal advice. All information was reviewed before being posted on the site. Nonetheless, we shall make no guarantee and assume no liability for the accuracy, completeness or current applicability of the information. The content contained on external websites that can be accessed through hyperlinks from this website or that refer users to this site is third-party content. TVR Targan GmbB Wirtschaftsprüfungsgesellschaft has no influence on this content and, as a result, cannot assume any liability for it.
Name and address of the person responsible
The responsible party within the meaning of the General Data Protection Regulation and other national data protection laws of the member states as well as other provisions of data protection law is TVR Targan GmbB Wirtschaftsprüfungsgesellschaft, Lehmweg 7, 20251 Hamburg, Germany, registered in the partnership register of the Hamburg Local Court under number 45815, Tel.: +49-40-48 00 36-0; Fax: +49-40-48 00 36-36; E-Mail: email@example.com. The firm is represented by Dr. Norbert Targan.
General information on data processing
Scope of the processing of personal data
As a matter of principle, we collect and use personal data of our users only to the extent necessary to provide a functional website and our content and services. The collection and use of personal data of our users is regularly only carried out with the consent of the user. An exception applies in those cases where it is not possible to obtain prior consent for factual reasons and the processing of the data is permitted by legal regulations.
Legal basis for the processing of personal data
Insofar as we obtain the consent of the data subject for processing operations involving personal data, Article 6 (1) lit. a of the EU General Data Protection Regulation (GDPR) serves as the legal basis for the processing of personal data. When processing personal data that is necessary for the performance of a contract to which the data subject is a party, Art. 6 (1) lit. b GDPR serves as the legal basis. This also applies to processing operations that are necessary for the performance of pre-contractual measures. Insofar as processing of personal data is necessary for compliance with a legal obligation to which our company is subject, Art. 6 (1) lit. c GDPR serves as the legal basis. In the event that vital interests of the data subject or another natural person make processing of personal data necessary, Art. 6 (1) lit. d GDPR serves as the legal basis. If the processing is necessary to protect a legitimate interest of our company or a third party and the interests, fundamental rights and freedoms of the data subject do not override the former interest, Art. 6 (1) lit. f GDPR serves as the legal basis for the processing.
Data deletion and storage period
The personal data of the data subject will be deleted or blocked as soon as the purpose of storage ceases to apply. In addition, storage may take place if this has been provided for by the European or national legislator in Union regulations, laws or other provisions to which the controller is subject. Data will also be blocked or deleted if a storage period prescribed by the aforementioned standards expires, unless there is a need for further storage of the data for the conclusion or performance of a contract.
Provision of the website and creation of log files
Description and scope of data processing
Each time our website is called up, our system automatically collects data and information from the computer system of the calling computer. The following data is collected in this process:
- IP address of the user
- Date and time of access
- Information about the type of browser and the version used
- Operating system of the user
The log files contain IP addresses or other data that allow an assignment to a user. This could be the case, for example, if the link to the website from which the user arrives at the website or the link to the website to which the user goes contains personal data. The data is also stored in the log files of our system. This data is not stored together with other personal data of the user.
Legal basis for the data processing
The legal basis for the temporary storage of the data and the log files is Art. 6 (1) lit. f GDPR.
Purpose of the data processing
The temporary storage of the IP address by the system is necessary to enable delivery of the website to the user’s computer. For this purpose, the user’s IP address must remain stored for the duration of the session. The storage in log files is done to ensure the functionality of the website. In addition, we use the data to optimize the website and to ensure the security of our information technology systems. An evaluation of the data for marketing purposes does not take place in this context. These purposes are also our legitimate interest in data processing according to Art. 6 (1) lit. f GDPR.
Duration of storage
The data is deleted as soon as it is no longer required to achieve the purpose for which it was collected. In the case of the collection of data for the provision of the website, this is the case when the respective session has ended. In the case of storage of data in log files, this is the case after seven days at the latest. Storage beyond this period is possible. In this case, the IP addresses of the users are deleted or alienated, so that an assignment of the calling client is no longer possible.
Possibility of objection and removal
The collection of data for the provision of the website and the storage of the data in log files is absolutely necessary for the operation of the website. Consequently, there is no possibility of objection on the part of the user.
All information on this website is provided for general information purposes and does not constitute legal advice. All content has been checked before publication, but we do not guarantee or warrant the accuracy, completeness and timeliness of the information provided. The contents of external websites that can be reached via hyperlinks from this site or that refer to this site are external contents over which TVR Targan und Partner mbB has no influence and for which accordingly no guarantee can be assumed.