Privacy Policy of Giordano Merolle Tax Law Firm
1. Introduction
This privacy policy describes how Studio Legale Tributario Giordano Merolle collects, uses, and protects the personal information of its clients and website visitors.
2. Data controller
The data controller is Studio Legale Tributario Giordano Merolle, with registered office in Rome, Piazzale delle Belle Arti No. 6.
3. Type of Data Collected
We collect different types of personal data, including:
- Identifying data: first name, last name, address, email, phone number.
- Professional data: information related to profession and work activity.
- Payment data: information about payments for legal services provided.
4. Purpose of Processing.
Personal data are processed for the following purposes:
- Providing legal services and counseling.
- Manage clientele and communications.
- Fulfilling legal and regulatory obligations.
- Send informative communications related to the services offered.
5. Legal Basis of Treatment
The processing of personal data is legitimate on the basis of:
- Execution of a contract.
- Legal obligation.
- Client Consent.
6. Mode of Treatment
Personal data may be processed in both paper and electronic formats. We take appropriate security measures to protect data from unauthorized access and loss.
7. Disclosure of Data
Personal data may be disclosed to:
- Contributors and employees of the firm.
- Service providers acting on our behalf.
- Competent authorities, if required by law.
8. Rights of the Interested Parties
As a data subject, you have the right to:
- Access your personal information.
- Request rectification or deletion of data.
- Oppose data processing.
- Request data portability.
To exercise these rights, you can contact us at the email address: segreteria@gm.tax
9. Data Retention
Personal data will be retained for as long as necessary to fulfill the purposes for which it was collected, complying with legal statutes of limitations.
Internal Anti-Money Laundering Policy of Giordano Merolle Tax Law Firm
1. Introduction
This policy establishes guidelines and procedures to prevent and counter money laundering and terrorist financing within Giordano Merolle Tax Law Firm. The goal is to ensure compliance with applicable regulations and maintain professional integrity.
2. Scope of Application
This policy applies to all members of the firm, including professionals, contractors, and administrative staff.
3. Definitions
- Money Laundering: The process of transforming funds obtained from illicit activities into seemingly legitimate funds.
- Terrorist Financing: The collection and transfer of funds to finance terrorist activities.
4. Regulatory Obligations
Giordano Merolle Tax Law Firm is committed to complying with all AML laws and regulations, including:
- Identification and verification of customer identity.
- Monitoring of suspicious transactions.
- Reporting of suspicious transactions to the relevant authorities.
5. Identification and Identity Verification.
Before entering into any professional relationship, it is necessary:
- Gather identifying documentation (e.g., ID, chamber of commerce view).
- Verify the identity of the client and, if necessary, the beneficial owners.
6. Risk Assessment.
It is necessary to conduct a risk assessment for each client and project, taking into account factors such as:
- Provenance of funds.
- Type of services required.
- Field of activity.
7. Transaction Monitoring
All transactions should be monitored to identify any anomalies or suspicious behavior. If there is any doubt, the circumstances should be investigated further before proceeding.
8. Reporting Suspicious Transactions
In case suspicious transactions are identified, it is mandatory:
- Document the details of the operation.
- Report the situation immediately to the firm's AML officer, who will consider making a report to the appropriate authorities.
9. Staff Training.
All members of Giordano Merolle Tax Law Firm are required to participate in periodic AML training to understand current regulations and procedures.
Internal Policy DAC6 of StudioLegale Tributario Giordano Merolle
1. Introduction
This policy establishes guidelines for compliance with the provisions of the European Directive DAC6,which requires the reporting of certain cross-border agreements that may exhibit characteristics of aggressive tax planning. Studio Legale Tributario Giordano Merolle is committed to ensuring maximum transparency and regulatory compliance.
2. Scope of Application
This policy applies to all members of the firm, including professionals, contractors, and administrative staff.
3. Obligation to Report
According to DAC6, it is mandatory to report cross-border agreements that have one or more of the following characteristics:
- Beneficial fiscal outcome.
- Use of secrecy devices.
- Facilities that generate an effective tax reduction.
4. Identification of Relevant Agreements
All members of the study must be able to identify potential agreements that may fall under the scope of DAC6. Particular attention should be paid to:
- Transactions involving multiple jurisdictions.
- Complex or innovative structures.
5. Reporting Procedure
In case of identification of a relevant cross-border agreement:
- Document the agreement and the reasons why it is considered relevant.
- Promptly report to the DAC6 compliance officer within the firm.
- The person in charge will assess the need for reporting to the appropriate tax authorities.
This is without prejudice to compliance with the rules of forensic ethics that require the protection of secrecy and confidentiality of the fiduciary relationship, as recognized by the EU Court of Justice.
6. Staff Training.
All members of the Giordano Merolle Tax Law Firm are required to participate in periodic training on DAC6 to ensure proper understanding of reporting regulations and procedures.
7. Retention of Documentation
All relevant documentation must be kept for a period of at least five years.
8. Contact
For any questions or clarifications on this policy, please contact the compliance officerDAC6 at email: segreteria@gm.tax
