Regulations
of Tax Advisory and Accounting Office
Natalia Gorczyca online store
Good morning!
Below you will find the regulations of the online store https://www.biuro-podatki.pl/en/#services, which contains information, among others: about the method of placing an order and concluding a contract, delivery and payment methods available in the store, the procedure for withdrawing from the contract or complaint procedure.
The owner of the store is Kancelaria Doradcy Podatkowy Natalia Gorczyca with its registered office in Szczecin, Rostocka 160 Street, 71-771 Szczecin, using the NIP number: 851-261-70-44. You can contact us at any time by sending a message to the following e-mail address: sekretariat@biuro-podatki.pl or by calling the mobile phone number: 606 288 815.
Regards and enjoy your shopping.
§ 1
Definitions
For the purposes of the Regulations, the following meanings of the following terms are used:
1) Update – an update that the Seller has undertaken to provide and which is necessary to maintain compliance of the Digital Content with the Agreement;
2) Price – value expressed in monetary units, which the Buyer is obliged to pay to the Seller for the Product;
3) E-payment – payment of the Price for the Product by means of a digital representation of the value, in particular by means of electronic vouchers, e-coupons, virtual currencies, etc.;
4) Buyer – a natural person, legal person or organizational unit with legal capacity, in particular a Consumer or PNPK;
5) Consumer – a natural person concluding an Agreement with the Seller not directly related to its business or professional activity;
6) Products – Goods or Digital Content;
7) Entrepreneur with consumer rights (PNPK) – a natural person concluding an Agreement with the Seller directly related to his business activity, when the content of the Agreement shows that it is not of a professional nature for that person, resulting in particular from the subject of his business activity, made available on the basis of the provisions on the Central Register and Information on Economic Activity;
8) Professional entrepreneur – a natural person, a legal person and an organizational unit that is not a legal person, to whom a separate act grants legal capacity, conducting business activity on its own behalf, which uses the Store, and is not an Entrepreneur with consumer rights;
9) Pre-sale – the process of collecting orders by the Seller for Products that will be available for sale from a specific date, and concluding Agreements before the planned date of launching the Products for sale;
10) Regulations – regulations of the Online Store, available at https://www.biuro-podatki.pl/en/store/regulations/
11) Store – an online store operating at https://www.biuro-podatki.pl/en/ with its extensions;
12) Seller – Kancelaria Doradcy Podatkowy Natalia Gorczyca with its registered office in Szczecin, Rostocka 160 Street, 71-771 Szczecin, using the NIP number: 851-261-70-44;
13) Goods – all movable items offered by the Seller as part of the Store, including TzEC;
14) Goods with Digital Elements (TzEC) – Goods offered by the Seller, containing Digital Content or Digital Service, without which the Goods cannot function properly. Digital Content or Digital Services may be provided by the Seller or a third party;
15) Outlet Goods – Goods for which the Buyer has been clearly informed that a specific feature of the Goods differs from the typical requirements of compliance with the Agreement, e.g. in terms of completeness, quality, functionality, etc.;
16) Digital Content – data produced and delivered in digital form;
17) User Content – content that has been provided or created by the Consumer or PNPK while using the Digital Content;
18) Agreement – an agreement concluded between the Seller and the Buyer, the subject of which is the sale of Goods, delivery of Digital Content or the provision of Basic Services or Electronic Services to the Buyer;
19) Digital Services – services allowing the Buyer to:
– production, processing, storage or access to data in digital form;
– joint use of data in digital form that has been sent or generated by the Buyer or other users of the Digital Service;
– other forms of interaction with digital data;
20) Electronic Services – all electronic services provided by the Seller to the Buyer via the Store.
§ 2
Preliminary Provisions
1. The Seller sells Products through the Store. The Buyer may purchase the Products indicated on the Store’s website or specified as part of the Pre-Order.
2. The Regulations define the terms and conditions of using the Store, as well as the rights and obligations of the Seller and Buyers.
3. To use the Store, including in particular to place an order, it is not necessary to meet specific technical conditions by the Buyer’s computer hardware or software. The following are sufficient:
a) Internet access,
b) a standard, up-to-date operating system,
c) a standard, up-to-date web browser with cookies enabled,
d) having an active e-mail address.
4. In order to use the Digital Content, depending on its type, it may additionally be necessary to use standard, generally available software that allows viewing or playing certain types of files, such as DOC, PDF, MP4, MP3, MOV, AVI, etc. If the use of Digital Content requires meeting additional technical requirements, such information is presented in the Store in a way that is visible to the Buyer and allows them to make a decision regarding the purchase of digital content.
5. In the event that in order to use the Goods or TzEC it will be necessary to meet additional technical conditions other than those indicated in section 3, the Seller will inform the Buyer about it before placing the order, e.g. by including technical requirements in the description of the Good or TzEC.
6. The Agreement cannot be concluded anonymously or under a pseudonym. The Buyer should indicate true and complete personal data in order to be able to conclude such an Agreement.
7. It is forbidden to provide unlawful content when using the Store, in particular by sending such content via the forms available in the Store.
8. Depending on the type of selected Products or Services, an Agreement of a specific type is concluded between the Seller and the Buyer:
a) in the case of Goods, a sales agreement is concluded;
b) in the case of Digital Content, a contract for the supply of digital content is concluded;
c) in the case of Electronic Services, a contract for the provision of electronic services is concluded.
9. If the subject of the order are Products of various types, after the Seller accepts the offer, several contracts are concluded, referred to in paragraph 8, corresponding to the subject of the contract.
10. For the avoidance of doubt, the Seller indicates that:
a) Agreements concerning the sale of Goods are agreements obliging to transfer the ownership of the Goods, to which the provisions of Chapter 5a of the Act of 30 May 2014 on consumer rights apply;
b) Agreements relating to the sale of TzEC are agreements requiring the transfer of ownership of the Goods, to which the provisions of Chapter 5a apply and the provisions of Chapter 5b of the Act of 30 May 2014 on consumer rights do not apply;
c) Agreements that relate to Digital Content are contracts for the supply of digital content, to which the provisions of Chapter 5b of the Act of 30 May 2014 on consumer rights apply;
d) the provisions of chapter 5b of the Act of 30 May 2014 on consumer rights do not apply to Agreements that do not apply to Digital Content.
§ 3
Electronic Services for the store
1. The Seller provides the Buyer with certain Electronic Services related to the use of the Store.
2. The basic Electronic Service provided to the Buyer by the Seller is to enable the Buyer to place an order in the Store, which leads to the conclusion of the Agreement with the Seller. Placing an order is possible without having an account in the Store.
3. If the Buyer decides to set up an account in the Store, the Seller also provides the Buyer with an Electronic Service consisting in setting up and maintaining an account in the Store. The account stores the Buyer’s data and the history of orders placed by him in the Store. The Buyer logs in to the Account using his e-mail address and a password defined by him. The Buyer is obliged to secure access to his User account against access by unauthorized persons, and is also obliged not to disclose the login and password to any third parties.
4. If the Buyer decides to subscribe to the newsletter, the Seller provides the Buyer with an Electronic Service consisting in sending the Buyer e-mails containing information about news, promotions, products or services of the Seller. Subscription to the newsletter is done by completing and sending the subscription form to the newsletter or by checking the appropriate check-box when placing the order. The buyer may unsubscribe from the newsletter at any time by clicking the unsubscribe button that is included in each message sent as part of the newsletter. The Buyer may also send an e-mail to the Seller with a request to unsubscribe from the newsletter database.
5. The Buyer has the option of creating his own shopping lists, therefore the Seller provides the Buyer with an Electronic Service consisting in the fact that the Buyer may store any shopping list in his User account, for any time, and if he does not use the User account – until the session expires (approx. 24 hours). The shopping list contains a list of Goods that the Buyer may purchase at a later date. Adding Goods is not tantamount to concluding an Agreement for the sale of Goods, nor to making a reservation for Goods, therefore after some time it may turn out that the Goods from the shopping list have been sold earlier.
6. Electronic Services are provided to the Buyer free of charge. On the other hand, Sales Agreements, Agreements for the provision of Digital Content and Agreements for the provision of Basic Services, which are concluded via the Store, are payable.
7. In order to ensure the safety of the Buyer and the transfer of data in connection with the use of the Store, the Seller takes technical and organizational measures appropriate to the degree of threat to the security of the Electronic Services provided, in particular measures to prevent the acquisition and modification of personal data by unauthorized persons.
8. The Seller takes steps to ensure the proper functioning of the Store. The Buyer should inform the Seller about any irregularities or interruptions in the functioning of the Store.
9. Due to the fact that the Store is an ICT system managed by the Seller, the Seller may conduct technical and IT works aimed at developing the Store and providing Electronic Services at the highest level.
10. As part of the development of the Store, the Seller may in particular:
a) add new functions and change or remove existing functions within the Store;
b) introduce the Store to other types of devices, e.g. mobile devices;
c) provide an application related to the Store.
§ 4
Placing an order
1. The buyer can place an order as a registered customer or as a guest.
2. A registered customer is a Buyer who has an account in the Store.
3. If the Buyer has an account in the Store, he should log in to it before placing an order. Logging in is also possible when placing an order.
4. All descriptions of the Products available on the Store’s website do not constitute an offer within the meaning of the relevant provisions of civil law, but an invitation to conclude an Agreement.
5. Placing an order is done by adding the Products that the Buyer is interested in to the basket, and then completing the order form. In the form, it is necessary to provide the data necessary to complete the order. At the stage of placing the order, the payment method for the order is selected. The condition for placing an order is acceptance of the Regulations, which the Buyer should read beforehand. In case of any doubts regarding the Regulations, the Buyer may contact the Seller.
6. In the case of Goods that are Outlet Goods, an additional condition for placing an order is to mark the check-box that the Buyer agrees to purchase defective Goods.
7. In the order form, the Buyer must provide true personal data. The buyer is responsible for providing false personal data. The Seller reserves the right to suspend the execution of the order in a situation where the Buyer has provided false data or when the data raises the Seller’s reasonable doubts as to their correctness. In this case, the Buyer will be informed by phone or e-mail about the Seller’s doubts. In such a situation, the Buyer has the right to explain all circumstances related to the verification of the accuracy of the provided data. In the absence of data allowing the Seller to contact the Buyer, the Seller will provide any explanations after the Buyer makes contact.
8. The Buyer declares that all data provided by him in the order form are true, while the Seller is not obliged to verify their truthfulness and correctness, although he has such a right in accordance with section 7.
9. The process of placing an order ends by clicking the button that finalizes the order. By clicking the button finalizing the order, the Buyer submits an offer to purchase selected Products from the Seller, under the conditions specified in the order form.
10. After receiving the order, the Seller, at the latest within 7 (say: seven) days from the date of receipt of the order, may:
a) accept the offer submitted by the Buyer by accepting the order for execution – in this case, the Agreement is concluded upon delivery to the Buyer of a message confirming the acceptance of the order for execution,
b) may not accept the Buyer’s offer and cancel the order – in this case, the Agreement is not concluded, and all payments are returned to the Buyer, provided that the Buyer made them at the stage of placing the order.
§ 5
Pre-sale
1. The Seller, in relation to certain types of Products, may, but does not have to, organize Pre-sales.
2. Products covered by the Pre-Order are clearly marked within the Store as Products available for Pre-Order. On the page of such Products, the Seller provides information from what date the Products will most likely be available and from what date the Products will most likely be delivered to Buyers.
3. For the purposes of concluding Agreements as part of the Pre-sale, the provisions of § 4 shall apply accordingly.
4. The Seller reserves the right to change the date referred to in paragraph 2, especially as a result of delays in the delivery of the Product by third parties (e.g. manufacturers). The Seller will inform the Buyers about any changes to the dates related to the Pre-sale by posting information in the Store and sending an e-mail to the address provided by the Buyer.
5. In the event that the sale of Products is not possible under the conditions provided for in the Pre-Order (e.g. suppliers fail to provide the appropriate quantity or types of materials, the price of materials will increase, etc.), the Seller shall inform the Buyer about these circumstances.
6. If the Buyer who is a Consumer or PNPK does not agree to extend the date of delivery of the Product or change the terms of sale of the Product, he may resign from purchasing the Product, and the Seller returns to such Buyer all payments made as part of the Pre-sale.
§ 6
Price and payments
1. Available payment methods for the order are described on the Store’s website and presented to the Buyer at the stage of placing the order.
2. If the Buyer chose online payment when placing the order, after clicking the button finalizing the order, he will be redirected to the payment gateway operated by an external payment operator in order to make the payment for the order. If the Buyer has chosen payment by bank transfer, after clicking the button finalizing the order, he will be redirected to the Store’s website with order confirmation and payment instructions. In any case, payment for the order should be made within 3 days of placing the order. After this period, the Seller may assume that the Buyer has resigned from purchasing the Product and cancel the order.
3. Payment via Tpay (Krajowy Integrator Płatności Spółka Akcyjna, ul. Św. Marcin 73/6, 61-808 Poznań, KRS 0000412357).
4. In the case of credit card payments, the following types of cards are available: Visa, Visa Electron, MasterCard, MasterCard Electronic, Maestro.
5. The Seller may provide the Buyers with the option of making an E-payment, e.g. using a discount code, voucher or other e-coupon. In this case, the Buyer will be able to pay the Price, in whole or in part, by E-payment, in accordance with the instructions available on the order form page. Providing the possibility of making E-payments is not the Seller’s obligation.
6. If the Buyer asks for an invoice, it is delivered to the Buyer electronically, to the e-mail address provided in the order form.
7. All Prices listed on the Store’s website are gross prices.
8. The Seller is entitled to grant the Buyers discounts, discounts or other preferences related to the Price at their own discretion, in particular as part of an organized promotional campaign. The details of promotional campaigns are specified in separate regulations of promotional campaigns. The buyer is not entitled to demand rebates, reductions or other preferences that do not result from the promotional campaign.
9. In each case of informing about the reduction of Product Prices, the Seller, next to the information about the reduced Price, also publishes information about the lowest Product Price, which was in force during the period of 30 days before the reduction was introduced. If a given Product is offered for sale in a period shorter than 30 days, next to the information on the reduced Price, the Seller also includes information on the lowest Product Price, which was in force in the period from the day the Product was offered for sale until the date of introduction of the reduction.
§ 7
Execution of an order for Goods
1. The execution of the order consists in completing the ordered Goods, packing them for delivery to the Buyer and sending the shipment to the Buyer in accordance with the form of order delivery selected by the Buyer.
2. The order is considered completed when the shipment is sent to the Buyer (entrusting the shipment to the carrier engaged in the transport). In the case of delivery via a carrier, the Seller will inform the Buyer about the preparation of the Goods for shipment and handing over the shipment to the carrier. The exact date of delivery of the Goods is determined by the carrier, unless the carrier allows the Buyer to specify the exact date and time of delivery. If the carrier provides such functionality, the Seller will provide the Buyer with the data needed to monitor the transport of the Goods, in particular a link to the carrier’s website or to the carrier’s application.
3. The Buyer is obliged to examine the shipment in time and in the manner accepted for such shipments. If the Buyer found that the Goods were lost or damaged during transport, he is obliged to take all actions necessary to determine the liability of the carrier, e.g. in the form of writing a damage report (Article 545 § 2 of the Civil Code).
4. The order fulfillment time is indicated for each Good. The ordered Goods should be released to the Consumer or PNPK within 30 days, unless a longer period has been clearly indicated by the Seller in the description of the Goods. In such a situation, by placing an order, the Buyer agrees to a longer order completion date resulting from the description of the Goods.
5. If the Buyer orders Goods with different delivery times, the binding deadline for the Seller for the entire order is the longest of all the Goods included in the order, whereby the Seller may propose to divide the order into several independent shipments in order to speed up the delivery time for some Goods.
§ 8
Completion of an order for Digital Content or Digital Services
In the store there are, among others: the following Digital Content and/or Digital Services: On-line tax advice (e.g. consultations, annual PIT returns, amnesty applications):
1. The execution of an order for Digital Content or Digital Services consists in providing the Buyer with the ordered Digital Content or Digital Services.
2. The Seller shall provide the Buyer with Digital Content or Digital Services not earlier than after positive payment authorization or crediting the payment to its bank account. Digital Content or Digital Services may be provided to the Buyer immediately after concluding the Agreement and paying for the order or on dates specified by the Seller, depending on the type of Digital Content or Digital Service purchased by the Buyer.
3. The Buyer, depending on the Seller’s choice and the technical possibilities of the Store, may access the Digital Content or Digital Services through:
a) a link sent to the Buyer to the e-mail address indicated by the Buyer or
b) a user account to which the purchased Digital Content will be assigned or
c) a dedicated Store website where the purchased Digital Content is located.
4. Information whether the given Digital Content or Digital Services can be downloaded by the Buyer on its own carrier is included in the description of the Digital Content or Digital Services or in the instructions provided to the Buyer.
5. If a given Digital Content or a Digital Service can be downloaded by the Buyer, the Seller may introduce a download limit for a given Digital Content (e.g. a given Digital Content may only be downloaded 10 times). If a download limit is introduced, the Seller clearly indicates to the Buyer how many times the Buyer may download the given Digital Content under the concluded Agreement.
6. The Seller may introduce time limits on access to a given Digital Content (e.g. access to a given Digital Content will be possible only for 3 months) or a Digital Service. If time limits are introduced, the Seller clearly indicates to the Buyer for how long the Buyer will have access to the given Digital Content or Digital Service under the concluded Agreement. If access to the Digital Content or Digital Service is defined by the Seller as lifetime access, and the Buyer obtains this access through a user account, in the event of the need to close the user account (e.g. due to technological changes, termination of the Seller’s activity), the Buyer is provided with the possibility to download Digital Content or Digital Service on its own carrier within the period specified by the Seller, not shorter than 14 days,
7. The Digital Content or Digital Service is considered delivered when the Digital Content or Digital Service or the means that allows access to the Digital Content or Digital Service or downloading the Digital Content or Digital Service have been made available to the Buyer or a physical or virtual device which the Buyer has chosen for this purpose or when the Buyer or such device has accessed the Digital Content or Digital Service.
8. The Seller provides the Digital Content or Digital Services in the version applicable on the date of delivery of the Digital Content or Digital Service and does not provide Updates after the date of delivery of the Digital Content or Digital Service – unless it is clearly indicated in the description of the Digital Content or Digital Services that the Digital Content or The Digital Service also includes Updates to Digital Content or Digital Services at a later date.
9. Subject to the provisions on fair use, the Buyer may use the Digital Content or Digital Services only for its own needs. Under no circumstances shall the Buyer have the right to make available or sell the Digital Content or Digital Services or any elaborations thereof under its own designation, to incorporate the Digital Content or Digital Services or their fragments into its own products or services which it makes available or sell, and other similar profit-making activities using Digital Content or Digital Services.
10. If the Buyer wants to use the Digital Content or Digital Services in his business or professional activity, he is obliged to ask the Seller for a license for the given Digital Content or Digital Service by sending a message to the Seller’s e-mail address. In order to conclude such an agreement, the Buyer should contact the Seller with a proposal to conclude a license agreement, informing the Seller in particular about the purposes for which it intends to use the Digital Content or Digital Services, and about the assumed duration of use. Upon receipt of such a proposal, the Seller will submit an offer in accordance with its own licensing policy.
11. If the Buyer gains access to the purchased Digital Content or Digital Services through a user account, it is prohibited to:
a) sharing the user’s account with other people or sharing access data to the user’s account with other people,
b) making unauthorized attempts to gain access to Digital Content or Digital Services that have not been assigned to the user’s account as a result of their purchase,
c) taking actions that have a negative impact on the functioning of the ICT system under which the user’s account operates, in particular through various types of
hacking
techniques , malware, etc. user accounts for marketing activities,
f) using the functions available as part of the user’s account in a way that violates the personal rights of other people or is contrary to good manners.
12. The Seller is entitled to make changes to the Digital Content or Digital Services during the term of the Agreement, with the exception of Digital Content or Digital Services that are provided in a one-time manner. Changes in the scope of Digital Content or Digital Services that have been purchased by the Consumer or PNPK may be made subject to the following requirements:
a) changes to Digital Content or Digital Services may be made only for justified reasons, in particular such as removal of defects, adaptation of Digital Content or Digital Services to the needs of Buyers, adaptation of Digital Content or Digital Services to legal changes or decisions of courts and authorities;
b) changes to the Digital Content or Digital Services may not involve costs for the Consumer or PNPK;
c) The Seller will inform the Consumer or PNPK in a clear and understandable way about the change;
d) if a change in Digital Content significantly and negatively affects the Buyer’s access to or use of Digital Content or Digital Services, the Seller is obliged to inform the Consumer or PNPK in advance, not less than 7 days, on a durable medium, about the properties and the introduction of the change, as well as the rights associated with these changes;
e) if a change in Digital Content or Digital Services significantly and negatively affects the Buyer’s access to or use of Digital Content or Digital Services, the Consumer or PNPK may terminate the Agreement without notice within 30 days from the date of making the change in Digital Content or Digital Services or informing about changes in Digital Content or Digital Services, if the notification took place later than this change. This right shall not be granted to the Buyer when the Seller provides the Consumer or PNPK, at no additional cost, with the right to keep the Digital Content or Digital Services in accordance with the Agreement unchanged.
13. If the Buyer violates the rules regarding the use of Digital Content or Digital Services, the Seller may block the Buyer’s access to Digital Content or Digital Services. The buyer will receive a message explaining the reasons for the block. The buyer may appeal the ban within 14 days of receiving the message. The seller considers appeals within 14 days. Blocking access to Digital Content or Digital Services does not constitute a breach of the Agreement by the Seller and may not be the basis for the Buyer’s claims for breach of the Agreement.
14. Digital Content or Digital Services may, but need not, be accompanied by additional benefits, e.g. access to a support group related to the purchased Digital Content or Digital Services, online meeting with the Seller or other people, participation in additional webinars, etc. All of these the type of performance is secondary to the main obligation of the Seller, which is to provide Digital Content or Digital Services in accordance with the Agreement and are carried out in accordance with the information available in the Store contained in the description of the purchased Digital Content or Digital Service. The seller may provide for additional rules for the use of additional benefits aimed at ensuring comfort and a sense of security among all persons with access to specific benefits, e.g. rules for participation in a support group.
15. The execution of the order and the arrangement of the date for online consultations takes place after selecting the online consultation method, the available date and time and after paying for the online consultation order via the website https://www.biuro-podatki.pl/en/what-type-of-meeting-would-you-like-to-choose/. Online consultations take place via the https://meet.google.com/ platform. Then, a message will be sent to the e-mail address provided by the Buyer in the order form with the selected date and time, a link to the online meeting and a request to complete the survey with a description of the case and sending the required documents.
16. The execution of the order covering the preparation of the annual PIT return and the amnesty application takes place after prior payment of the order via the website https://www.biuro-podatki.pl/en/#services. Then, a message will be sent to the e-mail address provided by the Buyer in the order form with a request to complete the questionnaire with a description of the case and to send the required documents.
17. The information received from the Buyer is not subject to verification by the Seller with external, independent sources. The Buyer declares to have source documents confirming the implementation of the presented activities and/or events.
18. The Seller informs and the Buyer acknowledges that due to the lack of legal regulations in a given scope or due to unclear legal regulations in a given scope, the Seller will make legally permissible interpretations of legal regulations, thus constituting the opinion or recommendation of the Seller, about which implementation will be decided each time by the Buyer.
19. In order to properly execute the order, the Buyer undertakes to comprehensively present the facts and provide access to all documents.
§ 9
Withdrawal from the Consumer Agreement or PNPK without giving a reason
1. The Consumer or PNPK has the right to withdraw from the Agreement, which was concluded via the Store, without giving any reason within:
a) 14 days from the date of taking possession of the Goods by the Consumer or PNPK, or a third party indicated by the Consumer or PNPK, other than carrier. If the Agreement covers many Goods that are delivered separately, in batches or in parts, the deadline for withdrawing from the Agreement is counted from taking possession of the last Good, its lot or part;
b) 14 days from the date of conclusion of the Agreement – in the case of Agreements other than the agreement for the sale of Goods.
2. The right to withdraw from the Agreement does not apply to the Agreement:
a) for the provision of Electronic Services, for which the Buyer is obliged to pay the Price, if the Seller has fully performed the Service with the express and prior consent of the Buyer, who was informed before the start of the service that after the performance of the service by the Seller, he will lose the right to withdraw from the Agreement, and accepted it’s for your attention;
b) in which the subject of the service is a non-prefabricated Good, manufactured according to the Consumer’s specification or PNPK or serving to satisfy his individual needs;
c) in which the subject of the service is Goods that deteriorate quickly or have a short shelf life;
d) in which the subject of the service is Goods delivered in a sealed package, which cannot be returned after opening the package due to health protection or hygiene reasons, if the package was opened after delivery;
e) in which the subject of the service are Goods, which after delivery, due to their nature, are inseparably connected with other items;
f) in which the subject of the service are sound or visual recordings or computer programs delivered in a sealed package, if the package was opened after delivery,
g) for the delivery of Digital Content not delivered on a tangible medium, for which the Consumer or PNPK is obliged to pay the Price, if the Seller has started the service with the express and prior consent of the Buyer, who was informed before the start of the service that after the performance of the service by the Seller, he will lose the right to withdraw from of the Agreement, and acknowledged it, and the Seller provided the Buyer with the confirmation referred to in Art. 21 sec. 2 of the Consumer Rights Act.
3. In order to withdraw from the Agreement, the Consumer or PNPK must inform the Seller about his decision to withdraw from the Agreement by an unequivocal statement – for example by a letter sent by post or e-mail.
4. To keep the deadline to withdraw from the Agreement, it is enough for the Consumer or PNPK to send information regarding the exercise of the Consumer’s or PNPK’s right to withdraw from the Agreement before the deadline to withdraw from the Agreement.
5. The Consumer or PNPK is obliged to return the Goods to the Seller or hand them over to the person authorized by the Seller to collect them immediately, but not later than 14 days from the date on which he withdrew from the Agreement, unless the Seller proposed that he would collect the Goods himself. To meet the deadline, it is enough to send back the Goods before its expiry.
6. The Consumer or PNPK bears the direct costs of returning the Goods.
7. In the event of withdrawal from the Agreement, the Seller returns to the Consumer or PNPK all payments received from the Consumer or PNPK, including the costs of delivering the Goods (except for additional costs resulting from the method of delivery chosen by the Consumer or PNPK other than the cheapest usual method of delivery offered when placing the order) immediately, and in any case not later than 14 days from the date on which the Seller was informed about the decision to exercise the right to withdraw from the Agreement.
8. The refund is made using the same payment methods that were used in the original transaction, unless the Consumer or PNPK expressly agreed to a different solution. In any case, the Consumer or PNPK does not incur any fees in connection with this return.
9. If the Seller has not offered to collect the Goods from the Consumer or PNPK himself, he may withhold the reimbursement of payments received from the Consumer or PNPK until he receives the Goods back or the Consumer or PNPK provides proof of sending it back, depending on which event will happen sooner.
10. The consumer or PNPK is responsible for the decrease in the value of the Goods as a result of using it in a way that goes beyond what is necessary to establish the nature, characteristics and functioning of the Goods. The Seller has the right to set off its claims against the Buyer on this account in accordance with art. 498 of the Civil Code and following.
§ 10
Warranty for defects and liability for compliance of the Goods with the Agreement
1. The warranty for defects in the Goods, referred to in the provisions of the Civil Code, is excluded in the case of Contracts for the sale of Goods, which are concluded by Buyers other than the Consumer or PNPK.
2. The provisions on liability for the compliance of the Goods with the Agreement, which are contained in the Act on consumer rights, including the provisions of the Regulations, shall apply to the Agreements for the sale of Goods concluded by the Consumer or PNPK. If the Electronic Services provided by the Seller are also Digital Services, the Seller shall be liable for the compliance of the Digital Services with the Agreement on the terms provided for in Chapter 5b of the Act on Consumer Rights.
3. The Seller is responsible towards the Consumer and PNPK for the compliance of the Goods with the Agreement. The conformity of the Goods with the Agreement is assessed in accordance with the provisions of the Act on Consumer Rights. 4. The Seller shall be liable for
the non-compliance of the Goods with the Agreement existing at the time of their delivery and revealed within two years from that moment, unless:
, is longer;
b) The Agreement applies to Outlet Goods, where the Buyer has expressly agreed to the purchase of Outlet Goods.
5. In the case of TzEC, the Seller shall be liable for non-compliance with the Agreement of Digital Content or Digital Services delivered continuously, which occurred or became apparent at the time when, in accordance with the Agreement, they were to be delivered, but not less than two years from the moment of delivery TzEC.
§ 11
Replacement or repair of Goods that are inconsistent with the Agreement
1. If the Goods are inconsistent with the Agreement, the Consumer or PNPK may demand its repair or replacement.
2. The Seller may:
a) make a replacement when the Consumer or PNPK requests a repair, or
b) make a repair when the Consumer or PNPK requests a replacement,
if bringing the Goods to compliance with the Agreement in the manner chosen by the Consumer or PNPK is impossible or would require excessive costs for the Seller.
3. If repair and replacement are impossible or would require excessive costs for the Seller, he may refuse to replace or repair in order to bring the Goods into compliance with the Agreement.
4. The Consumer or PNPK provides the Seller with the Goods subject to repair or replacement, and the Seller collects it at his own expense. The costs of repair or replacement, including in particular the costs of postage, transport, labor and materials, shall be borne by the Seller.
5. The Seller repairs or replaces it within a reasonable time, not longer than 21 days, from the moment the Seller was informed by the Consumer or PNPK about the non-compliance of the Goods with the Agreement, and without excessive inconvenience to the Consumer or PNPK, taking into account the specificity of the Goods and the purpose in which the Consumer or PNPK purchased it.
§ 12
Reduction of the Price or withdrawal from the Agreement in the case of Goods not in accordance with the Agreement
1. If the Goods are inconsistent with the Agreement, the Consumer or PNPK may submit a statement on reducing the Price or withdrawing from the Agreement when:
a) the Seller refused to repair or replace the Goods in accordance with § 11 para. 3;
b) the Seller has not brought the Goods into compliance with the Agreement;
c) the non-compliance of the Goods with the Agreement continues, even though the Seller has tried to bring the Goods into conformity with the Agreement;
d) the lack of conformity of the Goods with the Agreement is significant enough to justify a reduction in the Price or withdrawal from the Agreement without prior use of the measures referred to in § 11 section 1;
e) it is clear from the Seller’s statement or circumstances that he will not bring the Goods into compliance with the Agreement within a reasonable time or without undue inconvenience to the Consumer or PNPK.
2. The reduced Price must be in such proportion to the Price resulting from the Agreement, in which the value of the Goods inconsistent with the Agreement remains to the value of the Goods in accordance with the Agreement.
3. The Seller returns to the Consumer or PNPK the amounts due as a result of exercising the right to reduce the Price immediately, not later than within 14 days from the date of receipt of the Consumer’s or PNPK statement on the Price reduction.
4. The Consumer or PNPK may not withdraw from the Agreement if the lack of compliance of the Goods with the Agreement is immaterial. It is presumed that the lack of conformity of the Goods with the Agreement is significant.
5. If the lack of conformity with the Agreement concerns only some of the Goods delivered under the Agreement, the Consumer or PNPK may withdraw from the Agreement only in relation to these Goods, as well as in relation to other Goods purchased by the Consumer or PNPK together with Goods that do not comply with the Agreement, if not the Consumer or PNPK can reasonably be expected to agree to retain only Goods that comply with the Contract.
6. In the event of withdrawal from the Agreement, the Consumer or PNPK immediately returns the Goods to the Seller at his expense. The Seller returns the Price to the Consumer or PNPK immediately, no later than within 14 days from the date of receipt of the Goods or proof of their return.
7. The Seller shall refund the Price using the same method of payment as used by the Consumer or PNPK, unless the Consumer or PNPK expressly agreed to a different method of return, which does not involve any costs for him.
§ 13
Responsibility for the compliance of the Digital Content or Digital Services with the Agreement
1. The warranty for defects in Digital Content or Digital Services, as referred to in the provisions of the Civil Code, is excluded in the case of Agreements concluded by Buyers other than Consumers or PNPK.
2. The provisions on liability for the compliance of Digital Content or Digital Services with the Agreement, which are contained in the Act on consumer rights, including the provisions of the Regulations, shall apply to Agreements concluded by the Consumer or PNPK.
3. The Seller is responsible towards the Consumer and PNPK for the compliance of the Digital Content or Digital Services with the Agreement. The compliance of the Digital Content or Digital Services with the Agreement is assessed in accordance with the provisions of the Act on Consumer Rights.
4. For Digital Content or Digital Services:
a) delivered once or in parts – the Seller is responsible for the lack of compliance of the Digital Content or Digital Services with the Agreement, which existed at the time of their delivery and became apparent within two years from that moment;
b) delivered continuously – the Seller is responsible for the lack of compliance of the Digital Content or Digital Services with the Agreement, which occurred or became apparent at the time when, in accordance with the Agreement, they were to be delivered.
5. If the Seller provides Digital Content or Digital Services on a continuous basis, the Digital Content or Digital Services should be consistent for the duration of their delivery in accordance with the Agreement.
6. The Seller’s total liability towards the Consumer or PNPK Consumer for non-performance or improper performance of the delivery of Digital Content or Digital Services is limited to the amount of the price paid for the Digital Content or Digital Service. The Seller is not liable for lost benefits in relation to the Consumer or the PNPK Consumer.
7. However, the Seller shall not be liable as referred to in point 6 if the documents and information provided by the Consumer or the PNPK Consumer in connection with this Agreement turn out to be inconsistent with the actual factual and legal status and if due to the lack of legal regulations in a given scope or due to unclear legal regulations in a given scope, the Seller will make legally permissible interpretations of legal regulations, thus constituting the Seller’s opinion, the implementation of which will be decided each time by the Consumer or the PNPK Consumer.
§ 14
Bringing the Digital Content or Digital Services into compliance with the Agreement
1. If the Digital Content or Digital Services are inconsistent with the Agreement, the Consumer or PNPK may demand that the Digital Content or Digital Services be brought into compliance with the Agreement.
2. If bringing the Digital Content or Digital Services into compliance with the Agreement is impossible or would require excessive costs for the Seller, he may refuse to bring the Digital Content or Digital Services into compliance with the Agreement.
3. The Seller brings the Digital Content or Digital Services into compliance with the Agreement within a reasonable time, not longer than 21 days, from the moment the Seller was informed by the Consumer or PNPK about the non-compliance of the Digital Content or Digital Services with the Agreement, and without undue inconvenience for the Consumer or PNPK, taking into account their nature and the purpose for which they are used.
4. The costs of bringing the Digital Content into compliance with the Agreement shall be borne by the Seller.
§ 15
Reduction of the Price or withdrawal from the Agreement in the event of non-compliance of the Digital Content or Digital Services with the Agreement
1. If the Digital Content or Digital Services are inconsistent with the Agreement, the Consumer or PNPK may submit a statement on reducing the Price or withdrawing from the Agreement when:
a) the Seller refused to bring the Digital Content or Digital Services into compliance with the Agreement in accordance with § 14 para. 2;
b) the Seller has not brought the Digital Content or Digital Services into compliance with the Agreement;
c) the lack of compliance of the Digital Content or Digital Services with the Agreement continues, even though the Seller has tried to bring the Digital Content or Digital Services into compliance with the Agreement;
d) the lack of compliance of the Digital Content or Digital Services with the Agreement is significant enough to justify a reduction in the Price or withdrawal from the Agreement without prior use of the measures referred to in § 14 section 1;
e) it is clear from the Seller’s statement or circumstances that he will not bring the Digital Content or Digital Services into compliance with the Agreement within a reasonable time or without undue inconvenience to the Consumer or the PNPK.
2. The reduced Price must be in such proportion to the Price resulting from the Agreement, in which the value of the Digital Content that is inconsistent with the Agreement remains to the value of the Digital Content that is compliant with the Agreement. If the Digital Content is delivered in parts or continuously, the price reduction should take into account the time during which the Digital Content or Digital Services remained inconsistent with the Agreement.
3. The Seller is obliged to return to the Consumer or PNPK the Price due to him immediately, not later than within 14 days from the date of receipt of the Consumer’s or PNPK statement on the Price reduction.
4. The Consumer or PNPK may not withdraw from the Agreement if the Digital Content or Digital Services are provided in exchange for the payment of the Price, and the lack of compliance of the Digital Content or Digital Services with the Agreement is immaterial. It is presumed that the lack of compliance of the Digital Content or Digital Services with the Agreement is significant.
§ 16
Provisions relating to professional entrepreneurs
1. The provisions of this paragraph apply to the Store’s Customers who are Professional Entrepreneurs, as defined in these regulations.
2. In the case of the sale of Digital Content or Digital Service in trade between entrepreneurs pursuant to art. 558 § 1 of the Civil Code, the parties exclude the Seller’s liability under the warranty.
3. In the case of Customers who are Professional Entrepreneurs, the Seller may terminate the contract for the provision of electronic services consisting in maintaining the Customer’s account with immediate effect and without giving reasons by sending the Customer an appropriate statement, also by electronic means to the e-mail address provided by him for registering the Account. This does not give rise to any claims against the Seller.
4. The Seller has the right to withdraw from the contract concluded with the Customer who is a Professional Entrepreneur without giving a reason, within 14 calendar days from the date of its conclusion, by sending the Customer an appropriate statement, also by e-mail to the e-mail address provided by him for registering the Account. This does not give rise to any claims against the Seller.
5. In relation to Customers who are Professional Entrepreneurs, the Seller has the right to independently indicate and limit the available payment methods and to require prepayment in whole or in part, regardless of the payment method chosen by the Entrepreneur or the conclusion of the Sales Agreement.
6. The Seller’s total liability towards the Customer who is a Professional Entrepreneur for non-performance or improper delivery of Digital Content or Digital Services is limited to the amount of the price paid for the Digital Content or Digital Service. The Seller shall not be liable for lost profits in relation to the Professional Entrepreneur.
7. However, the Seller shall not be liable as referred to in point 6 if the documents and information provided by the Professional Entrepreneur in connection with this Agreement turn out to be inconsistent with the actual factual and legal status and if due to the lack of legal regulations in a given scope or due to to unclear legal regulations in a given scope, the Seller will make legally permissible interpretations of legal regulations, thus constituting the Seller’s opinion, the implementation of which will be decided each time by the Professional Entrepreneur.
8. Settlement of any disputes between the Seller and the Customer who is a Professional Entrepreneur is submitted to the court competent for the seat of the Seller.
§ 17
Settlement with the Consumer or PNPK in the event of withdrawal from the Agreement
1. In a situation where the Buyer who is a Consumer or PNPK withdraws from the Agreement:
a) under the rights arising from the consumer warranty for non-compliance of Digital Content or Digital Services with the Agreement;
b) if the Seller fails to deliver Digital Content or Digital Services, despite the Buyer’s request,
the provisions of this paragraph shall apply to settlements between the Parties.
2. If the Seller provided the Digital Content or Digital Service on a tangible medium, the Seller may request the return of this medium within 14 days at the latest from the date of receipt of the declaration of withdrawal, and the Consumer or PNPK is obliged to return the medium immediately, not later than within 21 days, at the expense of the Seller.
3. The Seller is obliged to return the Price only in the part corresponding to the Digital Content or Digital Services inconsistent with the Agreement or the Digital Content or Digital Services for which the obligation to deliver them has ceased as a result of withdrawing from the Agreement. At the same time, the Seller is not entitled to demand payment for the time when the Digital Content or Digital Services were inconsistent with the Agreement, even if the Consumer or PNPK actually used them before withdrawing from the Agreement.
4. The Seller is obliged to return the Price due to the Consumer or PNPK immediately, no later than within 14 days from the date of receipt of the Consumer’s or PNPK’s statement on withdrawal from the Agreement.
5. The Seller shall refund the due Price using the same method of payment as used by the Consumer or PNPK, unless the Consumer or PNPK expressly agreed to a different method of return, which does not involve any costs for him.
§ 18
Return of User Content
1. After withdrawing from the Agreement, the Seller may not use User Content, except for User Content that:
a) is useful only in connection with Digital Content or Digital Services;
b) concern only the activity of the Consumer or PNPK when using Digital Content or Digital Services;
c) have been combined by the Seller with other data and cannot be separated without undue difficulty;
d) have been produced jointly with other Consumers or PNPK who can still use them.
2. At the request of the Consumer or PNPK, the Seller shall make available to such a Buyer, at its own expense, within a reasonable time and in a commonly used machine-readable format, User Content that was created or delivered during the use of Digital Content. This obligation does not apply to the return of the User Content referred to in par. 1 points a) – c).
§ 19
Personal data and cookies
1. The administrator of the Buyer’s personal data is the Seller.
2. The store uses cookies technology.
3. Details related to personal data and cookies are described in the privacy policy available at: https://www.biuro-podatki.pl/en/store/privacy-and-cookies-policy-with-rodo-regulations/.
§ 20
Intellectual Property Rights
1. The Seller instructs the Buyer that all content available on the Store’s website, Digital Content and elements of Digital Content (e.g. graphic designs) may constitute works within the meaning of the Act of February 4, 1994 on copyright and related rights, to which copyrights are vested in the Seller or other authorized entities, as well as databases protected under the provisions on the protection of databases.
2. The Seller instructs the Buyer that the use of content covered by copyright or the use of databases by the Buyer without the consent of the Seller or other authorized entity, except for use within the framework of fair use, constitutes a violation of intellectual property rights and may result in civil or criminal liability.
3. The Seller may conclude a separate license agreement with the Buyer related to the Buyer’s use of content or databases belonging to the Seller (e.g. by using product photographs, using descriptions of Digital Content, etc.). In order to conclude such an agreement, the Buyer should contact the Seller with a proposal to conclude a license agreement, informing the Seller in particular about the purposes for which it intends to use the content or databases belonging to the Seller, and about the assumed duration of use. Upon receipt of such a proposal, the Seller will submit an offer in accordance with its own licensing policy.
§ 21
Opinions
1. The Seller may provide Buyers with the option of posting opinions about the Store, Seller or Goods – as part of the Store or external Stores belonging to third parties. In such a case, the provisions of this paragraph shall apply to posting opinions.
2. Posting an opinion is possible after using the Store, in particular after concluding the Agreement, and posting an opinion is possible at any time.
3. The Buyer should formulate opinions in a reliable, honest and substantive manner, linguistically correct as far as possible and without using profanity or other words commonly considered offensive.
4. It is forbidden to post opinions:
a) without using the Store first;
b) on Products that the Buyer did not use or did not purchase,
c) fulfilling the characteristics of an act of unfair competition within the meaning of Art. 3 of the Act of 16 April 1993 on Combating Unfair Competition;
d) infringing the personal rights of the Seller or a third party;
e) by paid users, in particular in order to artificially increase the rating of the Product.
5. The Seller may at any time verify whether the opinions posted are compliant with the Regulations, and in particular whether they come from Buyers who actually used the Product or purchased the Product. In addition, in the event of any doubts of the Buyer regarding the posted opinions, the Buyer may submit the opinion to the Seller for verification. After receiving the notification from the Buyer, the Seller will take actions appropriate to its capabilities, which will be aimed at verifying the opinion posted.
6. In the event of posting an opinion that does not meet the requirements provided for in the Regulations, the Seller may refuse to publish the opinion or remove it.
§ 22
Out-of-court methods of dealing with complaints and pursuing claims
1. The consumer has the option of using extrajudicial means of dealing with complaints and pursuing claims. The consumer has, among others, the option of:
a) applying to a permanent amicable consumer court with a request to settle a dispute arising from the concluded Agreement,
c) use the assistance of a poviat (municipal) consumer ombudsman or a social organization whose statutory tasks include consumer protection.
2. More detailed information on out-of-court methods of dealing with complaints and redress can be found on the website http://polubowne.uokik.gov.pl
3. The consumer may also use the ODR platform, which is available at http://ec.europa.eu/consumers/odr. The platform is used to resolve disputes between consumers and entrepreneurs seeking out-of-court settlement of a dispute regarding contractual obligations arising from an online sales contract or service contract.
§ 23
Complaints and summons
1. Each Buyer has the right to submit a complaint in matters related to the functioning of the Store or the performance of the Agreement.
2. Complaints should be submitted to the Seller at the following address: sekretariat@biuro–podatki.pl
3. Complaints of Buyers will be considered on an ongoing basis, but not later than within 14 days from the date of receipt of the complaint by the Seller.
4. The response to the complaint will be sent to the Buyer to the contact provided by the Buyer when submitting the complaint.
5. If the Seller has not delivered the Digital Content or Digital Services in accordance with the Agreement, the Buyer may file a complaint calling on the Seller to deliver the Digital Content or Digital Services. If, despite this request, the Seller fails to deliver the Digital Content or Digital Services immediately or within an additional period agreed between the Parties, the Buyer may withdraw from the Agreement. The Buyer may withdraw from the Agreement without calling the Seller to deliver the Digital Content or Digital Services when:
a) it is clear from the Seller’s statement or circumstances that the Seller will not deliver the Digital Content or Digital Services;
b) the Parties have agreed or the circumstances of the conclusion of the Agreement clearly show that the specified date of delivery of the Digital Content or Digital Services was of significant importance to the Buyer, and the Seller did not deliver them within this period.
§ 24
Final Provisions
1. The Seller reserves the right to introduce and cancel offers, promotions and to change the Prices in the Store without prejudice to the rights acquired by the Buyer, including in particular the terms of the Agreements concluded before the change.
2. The Seller reserves the right to make changes to the Regulations for important reasons, such as changes in the law, technological changes, business changes.
3. The Regulations in force at the time of concluding the Agreement shall apply to the Agreements for the sale of Goods.
4. The Regulations in force at the time of concluding the Agreement shall apply to Agreements regarding Digital Content delivered once.
5. In the case of Digital Content Agreements that are delivered via the user’s account (e.g. on-line course with one-year access), the Buyer will receive information about the change of the Regulations to the e-mail address assigned to the user’s account. The Buyer may terminate the Agreement within 30 days of informing him of the change, if the change to the Regulations significantly and negatively affects the Buyer’s access to or use of Digital Content.
6. In the case of Agreements regarding Electronic Services, the Buyer will receive information about the change in the Regulations to the e-mail address related to the given Electronic Service. If the Buyer does not accept the changes to the Regulations, he may terminate the Agreement with immediate effect, e.g. by deleting the account in the Store or resigning from receiving the newsletter.
7. Any disputes related to Agreements concluded through the Store will be considered by the Polish common court competent for the place of permanent business activity by the Seller. This provision does not apply to Consumers and PNPK, in the case of which the jurisdiction of the court is determined on general terms.
8. These Regulations apply from 1st of January 2023.