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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).

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.

© 2002-2007 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.

Ernst & Young refers to one or more of the member firms 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. Services are provided by EYG member firms. Each of EYG and its member firms is a separate legal entity and has no liability for another such entity's acts or omissions. Certain content on this site may have been prepared by one or more EYG member firms.