I. General Information
PricewaterhouseCoopers, S.L., with registered office in Getxo,
Vizcaya Avda Zugazarte, 52, tax identification No. B-48980007 and
entered in the Mercantile Register of Vizcaya, page BI-22,171, sheet
43, volume 3,669, book 0, section No. 8.
PricewaterhouseCoopers Jurídico y Fiscal, S.L., with registered
office in Madrid, Paseo de la Castellana, 53, tax identification
No. B-80909278 and entered in the Mercantile Register of Madrid,
page M-131.818, sheet 132, volume 8,168, book 0, section No. 8.
PricewaterhouseCoopers Auditores, S.L., with registered office
in Madrid, Paseo de la Castellana, 43, tax identification No. B-79031290
and entered in the Mercantile Register of Madrid, page 87250-1,
sheet 75, volume 9,267, book 8,054, section No. 3.
PricewaterhouseCoopers Asesores de Negocios, S.L., with registered
office in Madrid, Paseo de la Castellana, 43, tax identification
No. B-78016375 and entered in the Mercantile Register of Madrid,
page 65,390-2, sheet 15, volume 601, book 569, section No 3.
PricewaterhouseCoopers Corporate Finance, S.L., with registered
office in Madrid, Paseo de la Castellana, 53, tax identification
No. B-28727907 and entered in the Mercantile Register of Madrid,
page 9,854, sheet 124, volume 6,020, book 548, section No. 4.
PricewaterhouseCoopers Recursos Humanos, S.L., with registered
office in Madrid, C/ Almagro, 40, tax identification No. B-82190851
and entered in the Mercantile Register of Madrid, page M-223741,
sheet 121, book 0, volume 13,719.
These companies own this web site and shall be referred to in this
document as PwC Firm
II. Definitions
The terms set out below shall have the following meaning:
Content: PwC Firm or third party information,
activities, products and services offered on this web site.
Cookies: all characters stored on the computer’s
hard disc or temporary memory when a User accesses pages of certain
web sites.
Link: hyperlinks enabling User to jump from one
item of information or server to another when surfing the Internet.
Hacker: individual who obtains an in-depth knowledge
of the internal working of a system, computer or computer network.
Internet: global telecommunications network which,
through various computer programs and communication protocols, facilitates
the connection and exchange of information between computers and
their users.
Domain name: identifier of a server connected
to Internet. The name is usually easy to remember for the Internet
user and relates to a unique numerical Internet address. International
and local authorities assign general domain names (e.g. those ending
in .com, .net and .org) and for country domain names (.es for Spain,
.pt for Portugal, etc.).
Work: any kind of creation (including collections
and databases), whether originals or derivative, collectively or
jointly developed, compound or independent, any kind of service
and production subject to a right similar to a copyright or sui
generis right. Industrial creations such as inventions, distinctive
signs and industrial and artistic models and drawings on any tangible
or intangible medium or support, which currently exists or is invented
in the future by PwC Firm or third parties recognised by PwC.
Web page: all information expressed in digital
form and distributed over a number of pages that are interconnected
by hypertexts and hypergraphs. Third parties may access these pages
through the Internet’s telematic network.
Server: information system that provides resources
to other computers connected to it through a network. The resources
may be files, programs, information, licences, etc.
Web site: collection of web pages having a single
web address.
User: anyone who accesses or surfs a web site.
III. Purpose
The current web site has been designed to disclose, and allow general
access by all users to information, activities, products and services
offered by PwC Firm or third parties. In this document all information,
activities, products and services will be classed as the Content.
Use of this web site confers the status of User on the visitor,
implying the acceptance of these terms and conditions as published
on the date the site is accessed. For this reason, PwC Firm recommends
the User to read the conditions carefully each time they visit the
site.
Access to certain Content offered on this web site may be subject
to specific PwC conditions which, depending on the case, supersede,
complete and/or modify these general terms and conditions. Prior
to access and/or use of this content the User is therefore also
required to carefully read the relevant specific conditions.
At any given moment and without prior warning, PwC Firm may alter
the design, presentation and/or configuration of the web site as
well as some or all of the content, and modify the general and/or
specific conditions applicable to content use.
IV. Access and security
In general, Users may access the web site without restriction and
free of charge. In accordance with current legislation, however,
PwC Firm reserves the right to limit access to certain areas of
the web site (professional area). In such cases, as a prerequisite
to accessing the service, the User is required to register and provide
an updated and true version of the information requested (see privacy
policy).
The User selects their own identifier and password. When choosing
an identifier, the User may not use expressions, words or letter
combinations that may be insulting, slanderous, unlawful, immoral
or disrespectful. Nor may they use brands, establishment signs,
advertising expressions or names and pseudonyms of public or famous
figures without their authorisation. PwC Firm will assign the name
selected by the User provided the name has not already been selected
by another User.
Use of the password is personal and may not be transferred, even
temporarily, to third parties. As such, the User undertakes to use
the password appropriately and respect its confidential nature,
accepting all responsibility should the password be revealed to
third parties.
Should the User be aware or suspect that his password is being
used by third parties, he must inform PwC Firm as soon as possible.
The User will lose the name selected should it not be used for
six months with respect to any PwC Firm Content. After such time,
the name may be selected by another User.
V. Use of content
The User undertakes not to use any of the content provided by PwC
Firm to perform unlawful activities or activities that contravene
acceptable moral standards or breach the peace, undertaking rather
to use the content in compliance with these general terms and conditions.
When PwC Firm provides services to the Users that in any way allow
them to post content on the Internet through the web site, i.e.
distribution lists, chat rooms, newsgroups, hostings of personal
sites, etc. (“active services”), Users are obliged to
use such content in accordance with legislation, these terms and
conditions, specific conditions regarding the provision of services,
moral values and respectful and peaceful behaviour.
In particular, use of the web site for the purposes, or having
the consequences, set out below is strictly forbidden (list is purely
illustrative and by no means exhaustive):
· When fundamental rights and public liberties provided
by the Constitution, international treaties or other legal codes
are violated or infringed.
· When use gives rise to acts of a criminal, degrading,
defamatory, slanderous or violent nature, any unlawful, immoral
or disrespectful act, or any act that breaches the peace.
· When use gives rise to discriminatory acts, attitudes
or ideas on the grounds of sex, race religion beliefs, age or status.
· When use leads to the posting and availability of or access
to products, services, activities or goods whose import, export,
circulation, ownership, sale or production is prohibited in accordance
with the legislation of the country in question, and in particular,
the products, services, activities or goods listed below and similar
items, unless the parties are duly authorised to carry on such activities
(the following list is illustrative and by no means exhaustive):
· Alcoholic drinks.
· Food products.
· Fire-arms, hazardous articles and materials, explosives
or fireworks and weapons in general.
· Gases, chemicals, toxic products, etc.
· Tobacco.
· Articles, objects or counterfeit works of art.
· Material relating to child pornography.
· Products that are out of date, faulty, used, etc. and endanger
health or may cause illness.
· Human beings, alive or dead, or human parts or remains.
· Animals, alive or dead, or animal parts or remains.
· Drugs, narcotics and similar items.
· Medical or pharmaceutical products and products dispensed
under prescription.
· Lists or databases containing protected personal data.
· Public documents.
· Identification documents (national ID card, passport) and
licences.
· Lists of electronic mail addresses.
· Shareholdings and shares.
· Information classed as confidential by the authorities
of the country in question.
· Satellite and cable television decoders.
· Surveillance equipment or any other mechanism or apparatus
created especially to illegally breach the right to privacy.
· Articles subject to attachment orders.
·Books, software, web pages, films and any work or product
in general the content of which is illegal, highly violent, racist,
promotes terrorism or criminality, teaches the manufacture of arms
or explosives, etc.
· Films, photos, software, games, music, etc. created or
sold having violated intellectual property rights, patents or brands.
· Products, services, activities or goods whose import, export,
circulation, ownership, sale or production is subject to the obtainment
of a permit or a license or which is governed by special legislation.
· Products, services, activities or goods acquired, made,
produced or sold illegally.
· In general, any item considered to be unsuitable for trading.
· When Content may cause unjustified social alarm.
· When use leads Users to participate in activities that
are hazardous, dangerous or harmful with respect to their physical
and mental health.
· When false or inaccurate information is disclosed that
may mislead the User.
· Where intellectual or industrial property rights belonging
to third parties are violated, or when such violation is foreseeable.
· Where business secrets of third parties are disclosed,
or such disclosure is foreseeable.
· Where personal honour, personal/family intimacy or personal
image rights are infringed, or when such infringement is foreseeable.
· When Content consists of illegal, misleading or false
advertising.
· When Content consists of unauthorised or unrequested advertising
(known as “Spamming”), chain letters or any form of
lottery or gambling.
· When unfair competition is involved.
· When any kind of computer virus or faulty file may be
spread, or any other software or IT program that may cause damage
or unauthorised changes in any kind of content or systems accessible
through the web site.
· When personal web pages or e-mails belonging to other
Users may be accessed or altered through fraudulent means without
their authorisation.
· When undue and inappropriate use is made of the Content
that may be included on PwC Firm’s web site such as chat-areas,
netmeetings, newsgroups, forums, etc. with respect to its normal
functions and purpose.
PwC Firm reserves the right to exclude the User from the active
service without prior warning should the User perform any of the
above-mentioned activities, and initiate the legal proceedings it
deems appropriate. In any event, PwC Firm is not obliged to control
and does not control the content transmitted, broadcast or made
available to third parties by the Users, unless required or ordered
to do so by current legislation or a competent administrative court
or court of law.
Any announcement, comment, opinion, declaration or recommendation
made within the active services shall exclusively be attributable
to the Users expressing such points of view. In no circumstances
shall such announcements, comments, opinions, declarations or recommendations
be attributable to PwC Firm, which will be held harmless from any
claims that may arise in relation to a User using these active services
for the purposes prohibited in this contract or by law.
VI. Service
PwC Firm reserves the right to interrupt access to its web site,
as well as the provision of any or all Content disclosed on the
site at any time and without warning, whether for technical, security,
control or maintenance reasons, electricity cuts, or any other reason.
Such an interruption may be temporary or definitive, in which case
the Users will be informed. Under such circumstances Users could
lose information stored in the services.
PwC Firm does not therefore guarantee the reliability, availability
or continuity of its web site or Content, which Users access and
use for their own account and risk. In this respect, no claims may
be brought against PwC Firm at any time.
With respect to active services or any other content for which
mandatory registration is required, PwC Firm may cancel the accounts
and eliminate User Content and information due to inactivity or
lack of use. Specifically, PwC Firm may eliminate accounts and files
should six months elapse as from the registration date without the
User accessing the Content.
VII. Liability
PwC Firm accepts no responsibility for any interruptions in the
service, delays, errors, shortcomings in the service and, in general,
any other inconveniences caused by circumstances beyond PwC Firm’s
control and/or fraudulent or illegal acts on the part of the User
and/or an act of God. Without prejudice to Article 1105 of the Civil
Code, an act of God shall include, in addition to and for the purposes
of these general conditions, all events outside PwC Firm’s
control such as: mistakes by third parties, operators or service
companies, government decisions, lack of access to third party networks,
acts or omissions on the part of public authorities, events caused
by natural phenomenon, blackouts, etc. and attacks by specialised
hackers or third parties against the security or integrity of the
information system, provided PwC Firm has adopted all existing security
measures available from time to time. In any event, whatever the
cause, PwC Firm accepts no responsibility for direct or indirect
damages, consequential damages and/or loss of profit. PwC Firm is
entitled to temporarily suspend the services and content of the
web site in order to carry out maintenance and improvement operations
and repairs on these items and is not required to compensate the
User for such suspension of services.
PwC Firm accepts no responsibility for third-party content or opinions
published on its web site, or for information contained on third-party
web pages that may be accessed through PwC Firm web site links or
search engines, given that their function is to inform the User
of the existence of other sources of information on the Internet
where they may obtain additional information to that offered on
this web site. In no circumstances do they constitute a suggestion,
invitation or recommendation to use such information. In view of
the above, PwC Firm accepts no responsibility for the result obtained
through these hyperlinks.
PwC Firm is not responsible for the way in which the User employs
the web site’s services and products, passwords, or any other
web site material, infringing intellectual or industrial property
rights or any other third party right. Should the web site contain
Content for adults, the User or their legal representatives are
responsible for restricting access by minors under their care using
the mechanisms that the Internet browser itself or other third-party
services make available to them.
PwC Firm accepts no responsibility for damage that may be caused
to the User’s equipment through surfing the web site due to
viruses, or for any other damage arising from visiting the site.
PwC Firm offers no guarantee of the continuity or accuracy of any
of the Content accessible through its web site. Nor does it guarantee
the correction of any defect or the absence of viruses and other
harmful components on the current web site or in the relating Server.
PwC Firm accepts no responsibility for the accuracy, usefulness
or suitability for specific uses of its web site or Content; the
loss of data or services as a result of any delay, delivery failure,
incorrect delivery of products displayed or interruption of the
service; precision, quality or nature of the information obtained
through the Content. A specialist in the specific area must be consulted
as regards the suitability of any aspect of the Content contained
on the web site.
In any event, the information provided on this web site is designed
to supplement not replace the advice that should be directly obtained,
without exception, from accounting, tax and legal professionals,
or other competent professionals. PwC Firm strongly advises the
User to consult a professional in the particular area before taking
a decision or carrying out a particular action.
The User is liable for any damages PwC Firm may incur should the
User breach any of his obligations under these terms and conditions,
or any specific conditions that may be applicable.
VIII. Advertising
art of the web site may contain advertising material or be sponsored.
Advertisers and sponsors are solely responsible for ensuring that
the material sent to be included on the web site complies with applicable
legislation. PwC Firm accepts no responsibility for any error, inaccuracy
or irregularity that may be contained in advertising material, or
that may be committed by the sponsors.
Any claim relating to advertising content contained on this web
site may be sent to the following e-mail addresses: aviso.legal@es.pwc.com.
IX. Privacy and Data Protection
1. Anonymous web site navigation: PricewaterhouseCoopers, S.L.
only obtains and retains the following information on its web site
visitors:
* Domain name of provider (PSI) giving the User access to the network.
For example, a User of server XXX may only be identified through
the domain name xxx.es. In this way PwC Firm is able to prepare
statistics on countries and servers that generate the most visits
to our site.
* Date and time of access. This allows us to establish peak times
and make the necessary adjustments to avoid saturation at these
times.
* Internet address containing link to our site. Using this information
we are able to assess the effectiveness of the banners and links
leading to our server in order to promote those offering the most
satisfactory results.
* Number of daily visits to each section. This informs us of the
most popular areas and allows us to increase and improve their content
in order to ensure that the Users obtain the most satisfactory result.
The information obtained is completely anonymous and in no circumstances
may be associated with a specific User.
2. Navigation with cookies: This web site does not use cookies
(confirm) or any other application that allows the obtainment of
personal data without the authorisation of the affected party.
3. Personal data: For the purposes of current legislation relating
to personal data protection, PricewaterhouseCoopers, S.L. informs
the User of the existence of a computerised file created by and
under the responsibility of this company, which contains personal
data that may be provided during navigation on our web site (at
the time of registration or when the site is consulted or a comment
or request made), enabling us to manage the request as well as send
information by any medium, including e-mail and/or an equivalent
channel, on products, services, offers and new items we consider
to be of interest to the User. In the case of commercial communications
being sent through e-mail or an equivalent medium, the User expressly
authorises us to send advertising through this medium.
PricewaterhouseCoopers, S.L. undertakes to fulfil its obligation
regarding the confidentiality of personal data and its duty to retain
such data and will adopt the necessary measures to avoid such data
being altered, lost, processed or accessed without authorisation,
taking into account the progress of technology at all times.
The User expressly authorises the transfer of their personal data
to PricewaterhouseCoopers Asesores de Negocio, S.L., PricewaterhouseCoopers
Jurídico y Fiscal, S.L., PricewaterhouseCoopers Auditores,
S.L., PricewaterhouseCoopers Corporate Finance, S.L. and PricewaterhouseCoopers
Recursos Humanos, S.L. strictly for the above-mentioned purposes.
With respect to information sent by minors, the sender must have
obtained parental consent, or the consent of a guardian or legal
representative so that the relevant personal data may be processed.
The User is responsible for the accuracy of the data provided and
PricewaterhouseCoopers, S.L. reserves the right to exclude all Users
that may have provided false data from the registered services,
without prejudice to other actions that may be applicable in accordance
with legislation.
Finally, PricewaterhouseCoopers, S.L. informs the User of the possibility
of exercising access, rectification and objection rights through
a written request addressed to aviso.legal@es.pwc.com.
X. Industrial and Intellectual Property
Intellectual and industrial property rights are all rights recognised
under intellectual property legislation relating to assets or exploitation
for any purpose and use, as well as all rights recognised by industrial
property legislation, including in both cases the authority to request
the appropriate registrations and entries in registers in order
to obtain or protect those rights (Intellectual and Industrial Property
Rights).
The commercial use of all items protected under industrial and
intellectual property rights, as well their distribution, modification,
alteration or decompilation is strictly prohibited.
Infringement of any of the above-mentioned rights may constitute
a violation of these conditions and a crime punishable in accordance
with Article 270 and subsequent Articles of the Penal Code.
The publication of messages or web pages, storage of files or public
communication of any content through PwC Firm’s web site constitutes
the acknowledgment in this company’s favour of a free, non-exclusive,
worldwide licence with the maximum scope permitted by applicable
law, to use, copy, sub-license, adapt, transmit, execute or publicly
disclose any of this content, and sub-license to third parties the
exercise of any of the above-mentioned rights, either totally or
partially.
Any claims brought against PwC Firm by the User in relation to
infringements on intellectual or industrial property rights relating
to any of the Content contained on this web site must be sent to
the following e-mail address: aviso.legal@es.pwc.com.
XI. Governing Law and Jurisdiction
Any disputes relating to PwC Firm’s web site will be resolved
by Spanish legislation, the Courts and Tribunals of Madrid (Spain)
being responsible for all actions deriving from, or relating to
the use of the site.
This contract is governed by Spanish legislation.
For any disputes that may arise in relation to PwC Firm’s
web site, the parties agree to waive their own codes of law, if
applicable, and submit the dispute to arbitration in law performed
by the Spanish Association of Technological Arbitration (ARBITEC).
The dispute will be resolved by one or three arbitrators (to be
determined by the parties in accordance with the value of the contract),
who will be designated by ARBITEC in accordance with its regulations
and statutes.
The proceedings will take place in compliance with ARBITEC’s
arbitration regulations and the Arbitration Law of 5 December 1988
and may be conducted over the Internet or any other telematic medium.
The proceedings will take place in Madrid with Spanish as the working
language.
The parties request that ARBITEC include in the arbitral award
an express ruling on the payment of costs. This ruling must be in
proportion to ARBITEC’s estimate of each party’s responsibility.
The parties undertake to abide by and fulfil the arbitral award.
Should a court order be required to enforce the award, or should
the proceedings not be completed as mutually agreed by the parties
or be declared void, the parties waive their own jurisdiction, if
different, and agree to submit the case to the Courts and Tribunals
of Madrid.
In any event, the parties are entitled to request the precautionary
measures they deem appropriate before ordinary jurisdiction in compliance
with the Code of Civil Procedure (Law 1/2000, 7 January).
