Source: https://atc-services.de/en/node/290
Timestamp: 2020-02-19 01:20:52+00:00

Document:
Datenschutz und Pflichtinformation | Audit Tax & Consulting Services GmbH
Datenschutz und Pflichtinformation
Für die Datenerhebung und Verarbeitung ist die Audit Tax & Consulting Services GmbH verantwortlich.
Die Angabe von weitergehenden Informationen ist freiwillig. Es sind keine negativen Konsequenzen mit der Nichtbereitstellung weitergehender Daten verbunden. Allerdings kann die Nichtbereitstellung im Einzelfall die nachfolgende Kommuni¬kation erschweren bzw. verzögern.
Sofern Sie eine gesonderte Einwilligung erteilt haben, von uns telefonisch, per Briefpost oder per E Mail sowie vergleichbare Informationswege über unternehmenseigene Produkte und Dienstleistungen sowie Veranstaltungen informiert zu wer¬den oder Ihre Daten an Dritte weiter zu geben, erfolgt eine entsprechende Verarbeitung auf Grundlage von Art. 6 Abs. 1 lit. a DSGVO. Wir verarbeiten Ihre personenbezogenen Daten zudem für Zwecke des personalisierten „Trackings“ (Nachverfolgung), sofern und soweit diesbezüglich Ihre Einwilligungserklärung vorliegt.
Wir verarbeiten Ihre Daten – soweit zulässig - zum Zwecke der Direktwerbung, insbesondere für den Versand unserer Werbung, wie z.B. Einladungen, Produktinformationen, Veranstaltungs- und vergleichbare Informationen. Die Datenverarbeitung erfolgt in diesem Fall ebenfalls auf Grundlage von Art. 6 Abs. 1 lit. f DSGVO und in dem Interesse, Sie über neue Produkte, Veranstaltungen und Dienst-leistungen zu informieren. Gegen diese Verarbeitung steht jedem Kunden ein eigenes Widerspruchsrecht zu, dessen Ausübung zur Beendigung der Verarbeitung zum Zwecke der Direktwerbung führt. Sofern Daten ausschließlich zur Direktwerbung gespeichert werden, werden diese nach erfolgtem Widerspruch gelöscht.
Sofern und soweit erforderlich verarbeiten wir Ihre Daten um etwaigen gesetzlichen Dokumentationspflichten bspw. gegenüber Finanzämtern und Aufsichtsbehörden nach¬kommen zu können. Die Datenverarbeitung erfolgt auf Grundlage von Art. 6 Abs. 1 lit. c DSGVO. Eine rechtliche Verpflichtung ergibt sich insbesondere aus § 147 AO und § 51b WPO. Die Daten werden nach den in § 147 AO und § 51b WPO genannten Zeiträumen gelöscht, solange nicht im Einzelfall individualvertraglich anderes vereinbart wurde oder ein berechtigtes Interesse an der weitergehenden Aufbewahrung besteht.
Wir übermitteln Ihre Daten nur an Dritte (z. B. an Rechtsanwälte zur Durchsetzung offener Forderungen), sofern eine daten¬schutz¬rechtliche Übermittlungsbefugnis (z. B. nach den nach den oben genann¬ten Fallgruppen) besteht.
Ihre Daten können von uns zudem an externe Dienstleister (z. B. IT Dienstleister, Unter¬nehmen, die Daten vernichten oder archivieren, Cloud Anbieter, Datev) weiter¬gegeben werden, welche uns bei der Datenverarbeitung im Rahmen einer Auftrags¬verarbeitung streng weisungsgebunden unterstützen.
Wir werden Ihre personenbezogenen Daten weder an Dritte verkaufen noch ander¬weitig vermarkten.
Unser Portal arbeitet mit verschiedenen Partnern zusammen, die ihrerseits Web-Sites und Internet-Dienste anbieten, welche zum Beispiel über Links von unseren Web-Sites zugänglich sind. Diese Partner haben in der Regel eigene Datenschutzerklärungen und/oder eigene Datenschutzrichtlinien. Für diese, mit unseren Angeboten nicht im Zusammenhang stehenden Erklärungen und Richtlinien, übernehmen wir keine Verantwortung und Haftung.
Betroffene Personen haben das Recht auf Auskunft seitens des Verantwortlichen über die sie betreffenden personenbezogenen Daten sowie auf Berichtigung unrichtiger Daten oder auf Löschung, sofern einer der in Art. 17 DSGVO genannten Gründe vorliegt, z.B. wenn die Daten für die verfolgten Zwecke nicht mehr benötigt werden. Es besteht zudem das Recht auf Einschränkung der Verarbeitung, wenn eine der in Art. 18 DSGVO genannten Voraussetzungen vorliegt und in den Fällen des Art. 20 DSGVO das Recht auf Datenübertragbarkeit. Werden Daten auf Grundlage von Art. 6 Abs. 1 lit. f erhoben (Datenverarbeitung zur Wahrung berechtigter Interessen), steht der betroffenen Person das Recht zu, aus Gründen, die sich aus ihrer besonderen Situation ergeben, jederzeit gegen die Verarbeitung Widerspruch einzu¬legen. Wir verarbeiten die personenbezogenen Daten dann nicht mehr, es sei denn, es liegen nachweisbar zwingende schutzwürdige Gründe für die Verarbeitung vor, die die Interessen, Rechte und Freiheiten der betroffenen Person überwiegen, oder die Verar¬beitung dient der Geltendmachung, Ausübung oder Verteidigung von Rechtsansprüchen.
Jede betroffene Person hat das Recht auf Beschwerde bei einer Aufsichtsbehörde, wenn sie der Ansicht ist, dass die Verarbeitung der sie betreffenden Daten gegen datenschutzrechtliche Bestimmungen verstößt. Das Beschwerderecht kann insbe¬sondere bei einer Aufsichtsbehörde in dem Mitgliedstaat des Aufenthaltsorts der betroffenen Person oder des Orts des mutmaßlichen Verstoßes geltend gemacht werden. In Hamburg ist dies der Berliner Beauftragte für Datenschutz und Informationsfreiheit, An der Urania, 10787 Berlin.
Name: von Wersebe
Unternehmen: Audit Tax & Consulting Services GmbH
Anschrift: Friedrichstraße 100, 10117 Berlin
Telefon: 030 - 20641510
Email: info [at] atc-services [dot] de
Unternehmen: DATENCOACH.DE für fachgerechte Datenhaltung UG (haftungsbeschränkt)
Anschrift: Köpenicker Str. 95 A, 12355 Berlin
Telefon: +49 163 3524891
Email: mail [at] datencoach [dot] de
Information Provided in Accordance with Art. 13 and 21 of the General Data Protection Regulation Including Supplementary Information
The party responsible for data collection and processing is Audit Tax & Consulting Services GmbH.
As a matter of principle, we only collect data which is either required by law or contract, which is required for the conclusion or performance of a contract, or which was provided to us voluntarily on the basis of consent. We will identify data that we deem necessary for data collection accordingly.
The provision of additional information is voluntary. There are no negative consequences associated with any failure to provide additional information. However, failure to make information available may make subsequent communication more difficult and even delay communication in some cases.
Data processing for performance of contracts:
We process personal data provided to us in accordance with Art. 6 para. 1 b) of the General Data Protection Regulation for the purpose of performing contracts. This also includes using data for purposes of reviewing in detail whether a client matter may be accepted at all, as well as for the subsequent handling of the client matter and for necessary quality assurance.
Data required for the performance of a contract will not be deleted if and as long as mutual claims are still outstanding after termination of the contract and may be subject to collection. Otherwise, we will keep all data which we have collected for purposes of a client matter for the statutory recordkeeping period of § 51b para. 2 of the German Public Accountant Act (WPO), unless otherwise agreed in a particular case.
Data processing on the basis of consent:
If you have given your separate consent to be informed by us by telephone, letter, or e-mail or through comparable channels of communication about our own products, services, and events, or to pass your data on to third parties, such data will be processed on the basis of Art. 6 para. 1 a) of the General Data Protection Regulation. We will also process your personal data for purposes of personalized tracking, provided and to the extent that we have received a declaration of consent from you.
Your consent can be revoked at any time without affecting the lawfulness of processing that has taken place before revocation. If your consent is revoked, we will stop processing your data.
Data processing to protect legitimate interests:
We only process your data based on Art. 6 para. 1 f) of the General Date Protection Regulation for the protection of legitimate interests if there is neither consent nor any other legal basis for data processing apparent and only if the further requirements of Art. 6 para. 1 f) of the General Data Protection Regulation are satisfied, i.e., if our interests in data processing or the interests of a third party in a particular case outweigh your interests, or fundamental rights and freedoms. Data will be stored for as long as the legitimate interest continues to exist, but at least for the duration of the statutory recordkeeping obligations under § 51b of the German Public Accountant Act (WPO).
You have the right to object to data processing. For additional details, please refer to the section "Rights of Data Subjects" below.
Legitimate interest: Data processing for direct advertising:
We will process your data - to the extent permitted by law - for the purpose of direct advertising, in particular to send you our advertising, such as invitations, product information, information about events, or similar information. Such data processing is carried out on the basis of Art. 6 para. 1 f) of the General Data Protection Regulation and in the interest of informing you about new products, events, and services. Each client has the right to object to such processing, the exercise of which will result in termination of data processing for direct marketing purposes. If data is stored exclusively for direct advertising purposes, they will be deleted after an objection has been raised.
Data processing for compliance with legal obligations:
If and to the extent necessary, we will process your data in order to be able to comply with any legal documentation obligations, e.g., vis-à-vis tax offices and supervisory authorities. Data processing is carried out on the basis of Art. 6 para. 1 c) of the General Data Protection Regulation. Such a legal obligation arises in particular from § 147 of the German Tax Code (AO) and § 51b of the German Public Accountants Act (WPO). Data will be deleted after the time periods specified in § 147 of the German Tax Code (AO) and § 51b of the German Public Accountants Act (WPO), unless otherwise agreed in a particular case or unless there is a legitimate interest in continued storage.
We will transfer your data to third parties (e.g., to lawyers for the enforcement of outstanding claims) only if and to the extent that we are authorized to do so under data protection law (e.g., in the aforementioned cases).
We may also forward your data to third-party service providers (e.g., IT service providers, companies that destroy or archive data, cloud service providers, or Datev) who assist us with data processing on an outsourced basis and are required to strictly comply with our instructions.
Data processing generally will not take place outside the EU and the EEA. If such a data transfer should nevertheless be necessary in a particular case, it will be made exclusively on the basis of the EU standard contractual clauses or to countries for which there is an EU decision on the adequacy of data protection as well as on an outsourced basis. Upon your request we will be happy to allow you to review the contract or to provide you with a copy of the contract.
We will neither sell your personal data to third parties nor otherwise market your data.
a.) Security through the use of TSL and SSL
If you transmit your data to us via our website, we will use up-to-date security technologies, in particular so-called "Transport Layer Security" (TSL) or "Secure Socket Layer" (SSL) transmission. All information and data transmitted using these secure methods will be encrypted before they are sent to us. This applies in particular to all personal client data, such as your credit card number, bank code, bank account number, name, or address. In order to protect you and us from misuse, the IP address of your computer will be transmitted to us when concluding an online contract.
b.) Use of cookies
We use so-called cookies on our website in order to properly assign your online inquiries and requests. Cookies are a kind of electronic business card that makes it easier for you to use our website. These small files will be automatically stored on your hard disk by your browser and are necessary for error-free use of our website. Our cookies contain no person-specific information, so that your privacy will remain protected. Of course, you may block cookies after you have finished using our website, by choosing the appropriate settings in your browser. You may also object to the creation of a user profile in the form of non-personal data. To do so, please deactivate cookies in your browser.
c.) Use of Google Analytics
This website uses Google Analytics, a web analysis service of Google Inc. "("Google"). Google Analytics uses cookies, which are text files placed on your computer to help the website analyze how users use the site. The information generated by a cookie about your use of this website (including your IP address, which will be rendered anonymous using the anonymizeIp() method so that it can no longer be associated with a particular connection), will be transmitted to a Google server in the U.S.A. and stored there. Google will use this information for the purpose of analyzing your use of the website, compiling reports on website activity for the website operators, and providing other services related to website activity and internet usage. Google may also transfer this information to third parties if this is required by law or if third parties process such data on behalf of Google. Google may link your IP address with other Google data. You may block cookies by selecting the appropriate settings in your browser. However, please note that if you block cookies you may not be able to fully use all functionalities of this website. By using this website you consent to the processing of your personal data by Google in the manner and for the purposes described above. You may object to the collection of data by Google Analytics with effect for the future by installing a deactivation add-on (http://tools.google.com/dlpage/gaoptout?hl=en) for your browser. For additional information, please visit
http://tools.google.com/dlpag/gaoptout?hl=en
http://www.google.com/intl/de/analytics/privacyoverview.html (general information on Google Analytics and data protection). We would like to point out that the code "gat._anonymizelp();" has been added to Google Analytics to ensure anonymous collection of IP addresses (so-called IP masking).
d) Content of third parties
Our portals work together with various partners who in turn offer websites and Internet services which are accessible, for example, via links from our websites. These partners usually have their own data protection policies and/or data protection standards. We assume no responsibility or liability for such policies or standards not related to our offers.
You can contact our data protection officer via Email: mail [at] datencoach [dot] de
Data subjects have the right to obtain information from the data controller about their personal data and to have inaccurate data corrected or deleted for any of the reasons stated in Art. 17 of the General Data Protection Regulation, e.g., if data are no longer required for the purposes for which they were collected. Furthermore, data subjects have a right to restricted data processing if one of the conditions specified in Art. 18 of the General Data Protection Regulation is satisfied and, in the cases defined in Art. 20 of the General Data Protection Regulation, a right to data portability. If data are collected on the basis of Art. 6 (1) (f) (data processing to protect legitimate interests), the data subject has the right to object to the processing of such data at any time for reasons related his or her particular situation. We will then no longer process such personal data unless it can be shown that there are compelling, legally protected reasons for processing such personal data which outweigh the interests, rights and freedoms of the data subject, or such data are processed to assert, exercise, or defend legal rights or claims.
Right to lodge complaint with a supervisory authority:
Any data subject has the right to lodge a complaint with a supervisory authority if he or she believes that the processing of his or her personal data violates data protection law. The right to lodge a complaint may be exercised in particular before a supervisory authority in the EU Member State in which the data subject resides or at the place where the alleged violation occurred. In Hamburg this is the Berlin Commissioner for Data Protection and Freedom of Information, An der Urania, 10787 Berlin.
Mandatory information ac. art. 12 fol. GDPR (General Data Protection Regulation)
Prename: Bernhard
Contact details Company: Audit Tax & Consulting Services GmbH
Address: Friedrichstraße 100, 10117 Berlin
Phone: +49 30 20641510
Company: DATENCOACH.DE für fachgerechte Datenhaltung UG (limited liability)
Address: Köpenicker Str. 95 A, 12355 Berlin
Phone: +49 163 3524891
The collection of your data in general takes place by yourself. The processing of the personal data provided by you is necessary for the fulfillment of the contractual obligations resulting from the contract concluded with us. Due to your cooperation obligations, it is essential to provide the personal data requested by us, otherwise we cannot fulfill our contractual obligations. Otherwise accounting and/or tax disadvantages for you cannot be excluded.
In the context of pre-contractual measures (f. e. master data entry in the process of interest) is the provision of your personal data necessary. If the requested data are not provided by you, a contract cannot be concluded.
To provide our services it may be necessary, to process personal data, which we received legitimately and for the purpose from other companies or other third parties, f. e. tax offices, your business partner or the like.
Furthermore, we may process personal data from publicly available sources, f. e. Internet sites, which we use and only for the purpose of the contract.
Purposes and legal bases of the processing
The personal data provided by you will be processed in accordance with the provisions of the European General Data Protection Regulation (GDPR) and the Federal Data Protection Act (BDSG):
On the basis of a consent (ac. art. 6 sec. 1 ref. a GDPR)
The purposes of the processing of personal data arise from the granting of consent. Any given consent can be revoked at any time by you with effect for the future. Consents granted prior to the application of the General Data Protection Regulation (GDPR) (25 May 2018) can also be revoked. Processing that took place before the revocation remains unaffected by the revocation. Example: Send a newsletter, release from professional secrecy for the transfer of the data provided by you at your request to third parties (f. e. banks, insurances, shareholders, etc.).
For the fulfillment of contractual obligations (ac. art. 6 sec. 1 ref. b GDPR)
The purposes of the data processing arise on the one hand from the initiation of pre-contractual measures, which precede a contractually regulated business relationship and, on the other hand, to the fulfillment of the obligations arising from the contract concluded with you.
Due to legal requirements (ac. art. 6 sec.1 lit. c GDPR or in the public interest (acc. art. 6 sec. 1 ref. e GDPR)
The purposes of the data processing arise from legal requirements or are in the public interest (f. e. compliance with retention obligations, proof of compliance with information and information obligations of the tax consultant).
In the context of balance of interests (ac. art. 6 sec. 1 ref. f GDPR)
The purposes of processing arise from the protection of our legitimate interests. It may be necessary to process the data provided by you beyond the actual performance of the contract. Our legitimate interest may be used to justify the further processing of the data you have provided, unless your interests or fundamental rights and freedoms prevail. Our legitimate interest may be in individual cases: Assertion of legal claims, defense against liability claims, prevention of criminal offenses.
Who receives the personal data provided by you?
Within our company, those areas have access to personal data provided by you and that they need to fulfill their contractual and legal obligations and that are authorized to process this data.
In fulfillment of the contract concluded with you, only those bodies will receive the data provided by you, which they need for legal reasons, f. e. financial authorities, social security institutions, competent authorities and courts.
As a professional secrecy we are obliged to comply with the professional secrecy and implement. Other recipients receive the data provided by you only at your request, if you release us from professional secrecy.
As part of our service provision we hire order processors to help fulfill the contractual obligations, f. e. data center service providers, IT partners, shredders etc. These order processors are contractually obliged to comply with the professional secrecy and compliance with the requirements of the GDPR (General Data Protection Regulation) and the BDSG (Federal Data Protection Act).
Will the data provided by you be transmitted to third countries or international organizations?
A transfer of the data provided by you to a third country or an international organization will never take place. Should you wish to transfer the data provided by you to a third country or an international organization in individual cases, we will only do so after your written consent and release from professional secrecy.
Does automated decision making including profiling take place?
There is no fully automated decision-making used to process the data you provide (including Profiling) ac. art. 22 GDPR (General Data Protection Regulation)
Duration of processing (deletion criteria)
The processing of the data provided by you takes place as long as it is necessary to achieve the contractually agreed purpose and as long as the contractual relationship with you exists. After the termination of the contract, the data provided by you will be processed to comply with statutory retention requirements or our legitimate interests. After the expiry of the statutory retention periods and / or the loss of our legitimate interests, the data provided by you will be deleted.
Expected deadlines of our storage obligations and our legitimate interests:
Fulfillment of commercial, tax and professional retention periods. The deadlines for storage and documentation are two to ten years. Preservation of evidence under the statute of limitations. According to articles §§ 195 fol. of the Civil Code (Bürgerliches Gesetzbuch - BGB) these limitation periods can be up to 30 years, whereby the regular limitation period is three years.
Right to rectification ac. art. 16 GDPR (General Data Protection Regulation)
You have the right to request immediate correction of your incorrect personal data from the person responsible. Considering the purposes of processing, you have the right to request the completion of incomplete personal data, including by means of a supplementary statement.
Right to delete (“Right to be forgotten”) ac. art. 17 GDPR (General Data Protection Regulation)
You have the right to ask the person responsible for your data to be deleted immediately. The responsible person is obliged to delete personal data immediately if one of the following reasons applies:
• Purposes for which the personal data were collected, are inapplicable. • You revoke your consent of processing. There is no other legal basis for the processing. • You revoke the processing. There is no other legal basis for the processing. • The personal data were processed unlawfully. • The deletion of personal data is required to fulfill a legal obligation under Union Law or the law of the Member States to which the controller is subject. • The personal data was collected in relation to information society services offered according article 8 section 1.
Right to restriction of processing ac. art. 18 GDPR (General Data Protection Regulation) &. § 35 BDSG (Federal Data Protection Act)
a) The accuracy of your personal data is questioned by you. b) The processing is illegal; However, you refuse a deletion. c) Personal data are no longer needed for the purposes of processing; However, you need the information to assert, exercise or defend your rights. d) You have objected the processing ac. art. 21 sec. 1 GDPR. As long as it is not clear whether the legitimate reasons of the person responsible prevail over you, the processing will be restricted.
Right to data portability ac. art. 20 GDPR (General Data Protection Regulation)
You have the right to receive the data provided by you in a structured, common and machine-readable format from the responsible person. A forwarding to another responsible person may not be hindered by us.
Contradiction right ac. art. 21 GDPR (General Data Protection Regulation)
Please contact the person responsible for the processing (s. a.).
Right of appeal to the supervisory authority ac. art. 13 sec. 2 lit. d, 77 GDPR (General Data Protection Regulation) § 19 BDSG (Federal Data Protection Act)
If you believe that the processing of your data violates the GDPR, you have the right to lodge a complaint with the regulatory authority. Please contact the responsible supervisory authority.
Withdrawal of consent ac. art. 7 sec. 3 GDPR (General Data Protection Regulation)
Is the processing based on your consent ac. art. 6 sec. 1 ref. a or art. 9 sec. 2 ref. a (Processing of special categories of personal data), you are entitled at any time to withdraw the appropriately bound consent without affecting the lawfulness of the processing on the basis of the consent until the revocation.

References: Art. 6
 Art. 6
 Art. 6
 § 147
 § 51
 § 147
 § 51
 Art. 17
 Art. 18
 Art. 20
 Art. 6
 Art. 13
 Art. 6
 § 51
 Art. 6
 Art. 6
 Art. 6
 § 51
 Art. 6
 Art. 6
 § 147
 § 51
 § 147
 § 51
 Art. 17
 Art. 18
 Art. 20
 Art. 6
 art. 12
 art. 6
 art. 6
 art. 6
 art. 6
 art. 6
 art. 22
 art. 16
 art. 17
 art. 18
 § 35
 art. 21
 art. 20
 art. 21
 art. 13
 § 19
 art. 7
 art. 6
 art. 9