Legal Disclaimer - Ernst & Young - Poland

Polska wersja strony 

Contents:

1. About Ernst & Young
2. The “ey.com” web site
3. Terms of Use

1. About Ernst & Young

Ernst & Young is a global leader in assurance, tax, transaction and advisory services.  Worldwide, our 144,000 people are united by our shared values and an unwavering commitment to quality. We make a difference by helping our people, our clients and our wider communities achieve their potential.

“Ernst & Young” refers to the global organization of member firms of Ernst & Young Global Limited (“EYG”), each of which is a separate legal entity. EYG, a UK company limited by guarantee, does not provide services to clients.

The Ernst & Young network is divided into five areas: Americas, EMEIA, Far East, Japan and Oceania.

Americas

The member firms of EYG operating in North, Central and South America, as well as Ernst & Young (Israel) Ltd. (the “Americas Area Firms”), are separate and independent legal entities that are, directly or indirectly, members of Ernst & Young Americas LLC.

Ernst & Young Americas LLC is a Delaware limited liability company that coordinates the activities of the Americas Area Firms. It does not provide professional services to clients and does not participate in client engagements. Although Ernst & Young LLC oversees implementation of EYG policies at Americas Area Firms and facilitates their cooperation, it does not control or manage, or have any ownership interest in, any Americas Area Firm. Ernst & Young Americas LLC is not the agent of any Americas Area Firm, nor does it have any authority to represent or bind any thereof.  No Americas Area Firm is the agent of Ernst & Young Americas LLC, nor may any of them represent or bind Ernst & Young Americas LLC in any way.

EMEIA

The member firms of EYG that operate in Europe, the Middle East, India and Africa (the “EMEIA Firms”) are separate and independent legal entities and are, directly or indirectly, members of Ernst & Young EMEIA Limited.

Ernst & Young EMEIA Limited is an English company limited by guarantee and is the principal governance entity in EMEIA for the EMEIA Firms. Ernst & Young EMEIA Limited does not carry on any trade or other activities with a view to profit and it is prohibited by its constitution from providing professional services. Accordingly, it does not participate in client engagements. Furthermore, although it facilitates the coordination of these firms and cooperation between them, Ernst & Young EMEIA Limited does not control or manage or have any ownership interest in any EMEIA Firm. Ernst & Young EMEIA Limited does not act as agent for or have any authority to represent or bind any EMEIA Firm and no EMEIA Firm acts as agent for or has any authority to represent or bind Ernst & Young EMEIA Limited.

Ernst & Young Europe LLP is an English limited liability partnership, a member of EYG and Ernst & Young EMEIA Limited and the parent entity of certain EMEIA Firms in Europe. Ernst & Young Europe LLP does not provide professional services or participate in client engagements. Although it is the parent entity of certain EMEIA Firms, Ernst & Young Europe LLP does not act as agent for or have any authority to represent or bind any EMEIA Firm or Ernst & Young EMEIA Limited, and neither Ernst & Young EMEIA Limited nor any EMEIA Firm acts as agent for or has any authority to represent or bind Ernst & Young Europe LLP.

Far East

The member firms of EYG that operate in the Far East (the “Far East Firms”) are separate and independent legal entities and are, directly or indirectly, members of Ernst & Young Far East Area Limited.

Ernst & Young Far East Area Limited is a Hong Kong company limited by guarantee and is the principal governance entity in the Far East for the Far East Firms. Ernst & Young Far East Area Limited does not carry on any trade or other activities with a view to profit and it is prohibited by its constitution from providing professional services. Accordingly, it does not participate in client engagements. Furthermore, although it facilitates the coordination of these firms and cooperation between them, Ernst & Young Far East Area Limited does not control or manage or have any ownership interest in any Far East Firm. Ernst & Young Far East Area Limited does not act as agent for or have any authority to represent or bind any Far East Firm, and no Far East Firm acts as agent for or has any authority to represent or bind Ernst & Young Far East Area Limited.

FEAHC Limited is a Hong Kong company limited by shares, is a member of EYG and Ernst & Young Far East Area Limited and is the parent entity of certain Far East Firms. FEAHC Limited does not provide professional services or participate in client engagements. Furthermore, although it is the parent entity of certain Far East Firms, it does not act as agent for or have any authority to represent or bind any Far East Firm or Ernst & Young Far East Area Limited, and neither Ernst & Young Far East Area Limited nor any Far East Firm acts as agent for or has any authority to represent or bind FEAHC Limited.

Japan

The member firms of EYG that operate in Japan are separate and independent legal entities. There is no Area governance entity in Japan.

Oceania

The member firms of EYG that operate in the Oceania Area (the “Oceania Firms”) are separate and independent legal entities and are, directly or indirectly, members of Ernst & Young Oceania Limited.

Ernst & Young Oceania Limited is an Australian company limited by guarantee and is the principal governance entity in the Oceania Area for the Oceania Firms.  Ernst & Young Oceania Limited does not carry on any trade or other activities with a view to profit and it is prohibited by its constitution from providing professional services. Accordingly, it does not participate in client engagements. Furthermore, although it facilitates the coordination of these firms and cooperation between them, Ernst & Young Oceania Limited does not control or manage or have any ownership interest in any Oceania Firm.  Ernst & Young Oceania Limited does not act as agent for or have any authority to represent or bind any Oceania Firm, and no Oceania Firm acts as agent for or has any authority to represent or bind Ernst & Young Oceania Limited.

2. The “ey.com” web site

The “ey.com” Web site (this “Site”) is comprised of global content, which relates to the international business and operations of Ernst & Young, and individual country content, which relates to the local business and operations of a member firm.

This Web site (this "Site") is owned and operated by Ernst & Young Polska spółka z ograniczoną odpowiedzialnością sp.k. ("EY"), a member of Ernst & Young Global Limited (EYG).

3. Terms of Use

All rights to this Site, including content, arrangement of its pages and other elements, not expressly granted otherwise, are subject to the copyrights and other intellectual property rights of EY. By using this Site, users do not acquire any rights to its copyrighted works or databases. The copyrighted works and databases of this Site may be used only within the scope of fair use as specified by the provisions of the Copyright Act of 4 February 1994, and the Databases Protection Act of 27 July 2001. Unless expressly permitted in the above laws, user may not copy for commercial purposes, modify, transmit, or in any way exploit commercially any part of this Site without prior written permission of EY.

Disclaimer of Warranty

The information on this Site is intended to furnish users with general information on matters that they may find to be of interest.

The information presented on this Site should not be construed as, tax, accounting or any other professional advice or service. You should consult with EY or other professional advisors familiar with your particular factual situation for advice concerning specific tax or other matters before making any decision. You should not send any confidential information to EY until you have received agreement from the firm to perform services you request. Certain links on this Site lead to servers maintained by individuals or organizations over which EY has no control. EY makes no representations or warranties regarding the accuracy or any other aspect of the information located on such servers.

While reasonable effort has been made to offer accurate information, errors can occur. EY assumes no liability or responsibility for any errors or omissions in the content contained on this Site. Furthermore, this Site may contain references to certain laws and regulations. Laws and regulations will change over time and should be interpreted only in light of particular circumstances. This information is provided "as is", with no guarantees of completeness, accuracy or timeliness, and without warranties of any kind, express or implied. EY does not warrant that this Site and any information, software or other material downloaded from this Site, will be uninterrupted, error-free, omission-free or free of viruses or other harmful components. To the fullest extent permissible pursuant to applicable law, EY disclaims all warranties, express or implied, including but not limited to implied warranties of merchantability and fitness for a particular purpose. In no event will EY, its related partnerships or corporations, or the partners, agents or employees of the foregoing be liable to you or anyone else for any decision made or action taken in reliance on the information in this Site or for any consequential, special or similar damages, even if advised of the possibility of such damages.

EY reserves the right to revise the data available on this Site at any time without prior notice to the users.

Privacy Policy

While filing out questionnaires available on this Site or subscribing to the EY newsletters, the users of this Site may be asked to provide their "personal information," meaning individually identifiable information such as e-mail address, name, mailing address and telephone number.

Pursuant to Article 24 of the Personal Data Protection Act of 29 October 1997, we hereby advise the users that they are under no obligation to provide their personal information. If provided, users’ personal information will be processed by Ernst & Young SA, Rondo ONZ 1, 00-124 Warszawa, upon receiving their prior permission, solely for marketing purposes and for communicating with users over this Site and via e-mail and, if users provided their telephone numbers and addresses, by telephone and mail. With users’ prior consent, such data may be disclosed to other EY entities in Poland for the purposes specified above.

EY will not share users’ personal information collected on this Site with any other parties, except with users’ consent, or as may be required by law or court order. Users have the right to inspect their data and request a revision thereof.

EY takes great care in maintaining the security of users’ personal information and preventing unauthorized access to it through the use of appropriate technology and internal procedures. Personal information collected by EY is stored in a separate database on limited access server behind a firewall.

EY uses Cookies technology (small text files placed in the user's computer that are used when the Site is viewed). Cookies helps us track traffic patterns in the aggregate so that we are better able to understand visitor preferences. Cookies technology is not used to determine or track the identity of any user on the Site. Most browsers will allow users to erase cookies from their hard drives, block acceptance of cookies, or receive a warning before a cookie is stored. Users who do not accept cookies from this Site can still access most of its content. EY advises users to refer to their browser instructions or "help" screen to learn more about cookies.

Other web sites which are linked to/from this Site may have different policies; therefore, please review the privacy policy notices on those web sites for details.

RSS Feeds – Terms of Use

RSS feeds is a free service offered by Ernst & Young Polska spółka z ograniczoną odpowiedzialnością sp.k. (“EY”) to individuals for private, non-commercial use. The EY RSS feeds are means by which EY offers article headlines, descriptions and links in XML to individuals who use RSS readers or aggregators. RSS aggregators may incorporate the EY feeds into their directories for the benefit of individuals using the aggregator. Any other use is prohibited, including copying, reproducing, republishing, posting, transmitting, or distributing our feeds in any way by any means.

EY reserves the right to discontinue our feeds at any time. All content those appear within the EY RSS feed are owned by EY, and all rights are reserved.

© 2002-2009 Ernst & Young Polska spółka z ograniczoną odpowiedzialnością sp.k. Poland. All rights reserved.

Ernst & Young Polska spółka z ograniczoną odpowiedzialnością sp.k. is a client-serving member firm of Ernst & Young Global Limited (EYG), a UK private company limited by guarantee. EYG is the principal governance entity of the global Ernst & Young organization and does not provide any services to clients. Each of EYG and its member firms is a separate legal entity and has no liability for another such entity's acts or omissions.