Terms and Conditions

§1 GENERAL PROVISIONS

These Terms and Conditions (hereinafter referred to as the “Terms”) set out the general rules and conditions for purchases in the TLA’s online store and the technical terms and conditions for the provision of electronic services through the website https://tla-kancelaria.pl/sklep/.

§2 DEFINITIONS

Used in these Terms

1. Order Form – An electronic service, an interactive form available in the Store enabling the placement of an order, particularly by adding products to the electronic cart and specifying the terms of the Agreement, including the method of payment;
2. Civil Code – The Act of April 23, 1964 – Civil Code (Journal of Laws 1964 No. 16, item 93, as amended);
3. Consumer – A consumer as defined in Article 22¹ of the Civil Code;
4. Buyer – A Consumer, Individual Entrepreneur, or Business Entity purchasing Products through the Store;
5. Newsletter – An electronic distribution service provided by the Service Provider via email, allowing all Users subscribing to it to automatically receive periodic updates from the Service Provider, including information about legal and tax updates, under the terms specified in these Terms and Conditions;
6. Business Entity – Any natural person, legal entity, or organizational unit without legal personality conducting business or professional activity on their own behalf and entering into legal transactions directly related to this business or professional activity, who is neither a Consumer nor an Individual Entrepreneur;
7. Product – Digital content or access to digital content or an online training service available in the Store and constituting the subject of the Agreement between the Buyer and the Seller;
8. Individual Entrepreneur – A natural person entering into an agreement with the Seller directly related to their business activity, where the nature of the agreement does not fall within the scope of the professional activity of that person as determined in particular by the information provided under the Central Register and Information on Economic Activity;
9. Terms – These Terms and Conditions of the Store;
10. Store – The website available at https://tla-kancelaria.pl/sklep/, serving as the online sales platform operated by the Seller;
11. Seller or Service Provider – TLA Smoczyński Koniewski Doradztwo Podatkowe Sp. z o.o., located in Wrocław, at ul. Włodkowica 12/6 (50-072), registered in the National Court Register maintained by the District Court for Wrocław-Fabryczna, 6th Commercial Division of the National Court Register, under KRS number: 0000346357, NIP: 8971758376, with a share capital of PLN 34,000;
12. Agreement – A contract for the provision of digital content or access to digital content or an online training service concluded between the Buyer and the Seller through the Store.;
13. Electronic Service – A service provided electronically by the Service Provider to the User via the Store;
14. Consumer Rights Act – The Act of May 30, 2014, on Consumer Rights (Journal of Laws of June 24, 2014);
15. User – (1) a natural person with full leagal capacity (also a natural person with limited legal capacity in the events provided for by generally applicable legal provisions) (2) legal entity; or (3) an organizational unit without legal personality to which the law grants legal capacity, using or intending to use the Electronic Service;
16. Order – A declaration of intent made by the Buyer via the Order Form, aimed directly at concluding a Product Sales Agreement with the Seller.

§ 3 SUBJECT OF THE TRANSACTION

1. The Seller offers the Buyer the opportunity to enter into an agreement for the provision of digital content (such as e-books, online course recordings, audiobooks, podcasts, presentations, document templates, webinars) or to conduct online training as described on the Store’s website, through the Store.
2. The information presented in the Store, including the prices listed on the Store’s website as well as product descriptions or details provided when placing orders using other means of remote communication, constitutes an invitation to enter into an agreement within the meaning of Article 71 of the Civil Code, addressed by the Seller to the Buyers, and does not constitute an offer within the meaning of the Civil Code.
3. The Buyer places an Order in the Store by submitting an offer to purchase a specified Product under the terms provided in the Order. The Sales Agreement between the Buyer and the Seller is concluded after the Buyer places an order in the Store as described in § 4(1) of these Terms, upon confirmation of order acceptance for execution as described in § 4(3) of these Terms.

§ 4 CONDUCTING THE TRANSACTION

1. Orders in the Store may be placed via the website without registration, by adding Products to the cart and confirming the purchase. To submit the offer the Buyer must also provide its identification data and data of the receiver of the Product.
2. When placing an order, the Buyer is required to provide accurate identification data. The Seller is not responsible for consequences resulting from the Buyer providing incorrect data, including but not limited to an incorrect email address.
3. After placement of order as described in paragraph 1 above, the system will automatically generate a confirmation of receipt of the order.

§ 5 EXECUTION OF THE AGREEMENT

1. Since the Products offered by the Seller in the Store consist of digital content or access to online training, the execution of the agreement occurs by sending these Products or a link redirecting to them or to a page allowing their download, to designated e-mail address, along with instructions for downloading or accessing the purchased content or online training.
2. For certain Products, access may be limited in time and/or by the number of views, as specified in the Product description on the Store’s website. In such cases, after the expiration of the specified time or the utilization of the allocated number of views, the Buyer will lose access to the Product.
3. In the case of access to an online course (webinar) granted by the Seller, the Buyer is obliged to use the course platform in compliance with the law, these Terms and Conditions, and good practices, specifically:
   1. to use the platform hosting the online course (webinar) in a manner that does not disrupt other users’ access, does not infringe the rights, property, or interests of third parties, and does not negatively affect the platform’s operation, especially through the use of malicious software;
   2. not to share access credentials to the online course (webinar) with any third parties or distribute the online course (webinar) or any part thereof.
4. If the Buyer uses the course platform in a manner contrary to paragraph 3 above, the Seller reserves the right to block the Buyer’s access to the course or online training.

§ 6 PAYMENT

1. The available payment methods for the order are described on the Store’s website and are presented to the Buyer during the ordering process.
2. Payments, including BLIK payments, are processed by PayU S.A., with its registered office at Grunwaldzka 182, 60-166 Poznań, Poland, NIP: 779-23-08-495, registered in the Register of Entrepreneurs maintained by the District Court in Poznań – Nowe Miasto and Wilda in Poznań, VIII Commercial Division of the National Court Register under KRS number 0000274399, with a share capital of PLN 4,944,000.
3. If the Buyer requests an invoice, it will be delivered to the Buyer electronically to the email address provided in the order form.

§ 7 WITHDRAWAL FROM THE AGREEMENT

1. In accordance with Article 27 of the Consumer Rights Act, the Consumer and/or Individual Entrepreneur has the right to withdraw from the agreement without providing a reason within 14 days of the conclusion of the agreement. The withdrawal statement should be delivered to the Seller electronically at kancelaria@tla-kancelaria.pl or in writing to the registered office address: ul. Włodkowica 12/6, 50-072 Wrocław. In such cases, the Buyer may submit the withdrawal statement using the template available in Appendix 1 to the Terms.
2. The Seller shall reimburse all payments made by the Consumer or Individual Entrepreneur immediately after receiving the withdrawal statement, but no later than within 14 days. The Seller will use the same payment method used by the Consumer or Individual Entrepreneur for the reimbursement, unless these parties explicitly agree to a different method of reimbursement that does not involve any additional costs for the Consumer or Individual Entrepreneur.
3. The right to withdraw from the agreement does not apply to agreements for the supply of digital content not recorded on material carriers if the supply started upon the Consumer’s or Individual Entrepreneur’s explicit consent granted before expiration date of withdrawal period and after receiving the infromation from the Seller concerninig the loss of the right to withdraw from the agreement. The right to withdraw from the agreement also does not apply to agreements on provision of services if the Seller has fully performed the service upon the explicit consent of the Consumer or Individual Entrepreneur, who was informed about the loss of the right to withdraw from the agreement following the fulfilment of the services before the Seller started to commence the services.
4. The commencement of performance in the case of digital content occurs when the Seller sends an email to the Consumer and/or Individual Entrepreneur containing access to the digital content, a link redirecting to it, the online training, or a page enabling its download, along with instructions for downloading or accessing the purchased content or training.

§ 8 COMPLAINTS

1. The Seller is obligated to deliver Products without defects.
2. The Seller shall be liable to the Consumer and/or Individual Entrepreneur if the Product has a physical or legal defect (warranty).
3. Warranty rights for Buyers other than Consumers and Individual Entrepreneurs are excluded.
4. Shall the defects in the Product occur, the Consumer and/or Individual Entrepreneur may file complaints electronically to: kancelaria@tla-kancelaria.pl or in writing to the registered office address: ul. Włodkowica 12/6, 50-072 Wrocław, Poland.
5. The Seller shall consider the complaint from the Consumer and/or Individual Entrepreneur within 14 (fourteen) calendar days and inform them of further steps.
6. The Seller does not allow extrajudical resolution methods of consumer’s disputes.

§9 PROVISION OF ELECTRONIC SERVICES

1. The Service Provider provides the following electronic services to Users free of charge:
   Newsletter;
   Contact form.
2. Newsletter:
   1. The Newsletter service is available to any User who completes the Newsletter subscription form by providing their name, email address, and position, or who opts to subscribe to the Newsletter through other means provided by the Service Provider (e.g., during purchases in the Store or while using other services offered by the Service Provider). After submitting the completed form or selecting the Newsletter subscription option elsewhere, the User’s email address will be added to the Service Provider’s database, and the User will start receiving the Newsletter beginning with the next edition. Upon subscription, an agreement for the provision of the Newsletter electronic service is concluded.
   2. The User may unsubscribe from the Newsletter at any time and without providing a reason by submitting a request to the Service Provider, particularly via email to: kancelaria@tla-kancelaria.pl, or in writing to: TLA Smoczyński Koniewski Doradztwo Podatkowe Sp. z o.o., ul. Włodkowica 12/6, 50-072 Wrocław, Poland.
3. Contact form:
   1. The contact form service allows Users to contact the Service Provider by sending a message through the form available in the Store.
   2. The contact form service is available to any User who uses the form available in the Store, which requires the User to provide their company email address, name, and question content, and optionally their position.
4. The User has the right to:
   1. use the Store in accordance with these Terms,
   2. submit complaints regarding any observed malfunctions of the Store,
   3. report errors, suggestions, observations, and other comments related to the operation of the Store,
   4. protect their personal data.
5. The User is obligated to:
   1. review and accept the content of these Terms.
   2. inform the Service Provider of any changes that may affect the implementation or feasibility of the provisions in these Terms and Conditions,
   3. provide accurate data when completing the forms mentioned in points 2 and 3 above. The provided data will be used to properly deliver the Electronic Service,
   4. use the Electronic Services in compliance with applicable law and these Terms,
   5. use the Store in a manner that does not infringe the rights of third parties, personal rights, copyrights, good practices, or legal regulations,
   6. respect copyrights for materials and content available in the Store, which are fully protected by the applicable copyright laws.
6. The Service Provider will:
   1. endeavor to provide the Electronic Services at the highest level;
   2. reserve the right to carry out scheduled downtime for system maintenance, installing updates, or introducing new features to the Store. Such downtime may result in temporary unavailability of the Store. If downtime or temporary unavailability occurs at night between 10 PM and 6 AM and does not exceed 6 hours, prior notice may not be given;
   3. reserve the right, to the fullest extent permissible by law, to block or otherwise prevent the User from accessing the Store if the User violates these Terms;
7. The Store is intended for Users to browse its content without any interference. User actions that could cause any changes to the Store or affect other Store users, without the explicit consent of the Service Provider, are prohibited.
8. The content of the Store and its graphic design are protected by copyright law. Copying, distributing, reproducing or further exploitation of the entire materials and content or their fragments published in the Store is prohibited without prior and explicite permission. The above-mentioned provisions do not limit User’s right to use the materials in the Store for personal use.
9. Complaint Procedure:
   1. The User has the right to file a complaint, particularly concerning errors or incorrect operation of the Store, of failure to provide Electronic Services in accordance with these Terms and Conditions.
   2. Complaints can be submitted electronically to: kancelaria@tla-kancelaria.pl or in writing to the registered office address: ul. Włodkowica 12/6, 50-072 Wrocław, Poland, no later than 21 days from the occurrence of the event subject to the complaint. The complaint should include, in particular, the subject of the complaint, the date of detecting the defect, and all data necessary for proper identification of defect and processing a complaint.
   3. The Service Provider will address the complaint without undue delay, and if possible, within 14 days from the date of the receipt of the complaint. The User will be notified of the outcome via the same method used to file the complaint.
   4. If the complaint lacks sufficient information to enable it’s proper consideration, the Service provider reserves the right to request additional information. In such cases, the time limit for resolving the complaint begins from the day the additional information is provided.
10. The agreement on provision of any free services related to the use of the Store is concluded when the User performs any action in the Store, such as reviewing the content published there or using the free tools offered by the Service Provider. The User may request the removal of their identification data at any time by sending a request to: kancelaria@tla-kancelaria.pl, attaching data allowing for the User’s unambiguous identification. Removal of such data shall be equivalent to termination of provision of services associated with the Store for the User.
11. The Service Provider ensures that using the Store and other electronic services offered takes place in a way preventing unauthorised person’s access to the transmitted content. Additionally, the Service Provider enables the User to unambiguously identify the parties involved, confirm declarations of intent, and their content necessary for concluding an agreement in electronic form.
12. The Service Provider allows the User to terminate their use of the Store at any time. In the event of contact through contact form or subscription to the Newsletter via forms available in the Store, termination occurs immediately after the Service Provider receives an email from the User containing such a request at: kancelaria@tla-kancelaria.pl or upon cancellation of the service in another way provided in these Terms and Conditions.

§10 TECHNICAL REQUIREMENTS FOR USING THE STORE AND PRODUCTS

1. Using the Store requires the User to have a device capable of accessing the Internet and optimally equipped with one of the following browsers (or their latest versions): Mozilla Firefox 58.0 or newer, Microsoft Edge 41.0 or newer, Opera 51.0 or newer, Google Chrome 63.0 or newer, Safari 10.0 or newer, with JavaScript enabled and allowing cookies.
2. Proper use of the Store may also require the User to:
   1. Install auxiliary software (e.g., Java or similar).
   2. Have an email account.
   3. Accept cookies in advance.
3. To purchase and use Products bought via the Store, the Buyer’s computer or other device does not need to meet any specific technical requirements other than those mentioned in point 1 above. The User also need an email account and a .pdf file viewer. Depending on the Product, additional file viewers may be necessary (e.g., .mp3, .mp4, JPG, PNG). If the Product requires additional technical requirements, these will be specified in the Product description available in the Store.

§11 EXTERNAL LINKS

1. To the maximum extent permitted by law, the Service Provider is not responsible for the content of other websites, particularly those through which the User gained access to the Store’s pages or those the User can access through this Store. The Service Provider is not liable for any of the aforementioned websites or the references (links) contained on them.
2. If the Store redirects (contains a link) to a third-party website, such redirection results from the Service Provider acting in good faith, based on the belief that the content of such a site or its potential content is related to the Store. Links do not imply that the Service Provider has evaluated, reviewed, or accepted the third-party website to which it redirects.
3. The User acknowledges that by using a specific link redirecting to another—external to the Store—website, tthey should review the terms of use of that website, as such terms may shape the rights and obligations of the User concerning the content, services, or products offered by entities other than the Service Provider.

§12 LIABILITY FOR STORE OPERATIONS

1. The Service Provider undertakes to ensure the proper quality of the Electronic Services provided. However, the Service Provider shall not be liable to Users for temporary inability to use the Store or disruptions in its functioning caused by force majeure, i.e., sudden events that could not have been objectively foreseen or prevented despite due diligence.
2. To the maximum extent permitted by law, the Service Provider shall not be liable to the User for restrictions or downtime of access to the Store at any time to implement improvements, necessary repairs, or maintenance work. Such work will be conducted, where possible, during evening hours or public holidays. Such restrictions or lack of access to the Store are not considered failures or defects and do not constitute grounds for any claims against the Service Provider.
3. The Service Provider declares that they will exercise due diligence to secure the Store against unauthorized access (achieved through breaking or bypassing IT security measures of the Store) by third parties. However, the Service Provider shall not be liable to Users for such access and the retrieval of User data if it could not have been prevented due to force majeure or despite due diligence resulting from the nature of their business.

§13 LEGAL DISCLAIMERS

1. The information posted and made available in the Store, as well as within the Products available for purchase through the Store, should not be construed as legal or tax advice in any matter. Individuals interested in obtaining information related to the content posted and made available in the Store and/or the Products available for purchase through the Store should seek advice from an appropriate specialist.
2. The User and/or Buyer should independently consult an appropriate specialist to determine whether the information obtained through the Store and the Products available for purchase has been applied appropriately to their specific factual, legal, or intended purpose.

§14 GENERAL PRINCIPLES OF PERSONAL DATA PROCESSING

The User’s personal data is processed by the Service Provider following the rules set out in the Privacy Policy.

§15 FORCE MAJEURE

The Service Provider shall not be held liable for failure to perform or improper performance of Electronic Services under this Regulation if such failure or improper performance is caused by circumstances beyond the Service Provider’s control despite exercising due diligence (force majeure). Circumstances mentioned above include, but are not limited to: server failures, natural disasters, social disturbances such as strikes or riots, governmental actions, unfulfilled cooperative deliveries from the Service Provider’s suppliers, and other unpredictible, unavoidable events of grave consequences.
The occurrence of such events releases the Service Provider from the obligations related to the Electronic Services specified in in these Terms and Conditions for the duration of the disruption and to the extent of its impact.
The Service Provider undertakes to inform the User of force majeure as soon as reasonably possible and will do everything within its power to fulfill the obligations in good faith, to the extent allowed by the prevailing circumstances.

§16 FINAL PROVISIONS

1. In order to place an order in the Store the User is required to accept these Terms and Conditions.
2. The section titles in these Terms are provided solely for convenience and shall not affect the interpretation of its provisions.
3. The Service Provider informs that due to provision of electronic services under these Terms:
   1. no ethical codes, as referred to in Article 66 ¹ § 2 point 6 of the Civil Code, nor codes of good practice, as defined in the regulations concerning counteracting unfair market practices, are applied;
   2. no alternative dispute resolution methods (extrajudical complaint and vindication of clams procedures) are applied unless required by mandatory legal provisions;
   3. the language of contracts concluded with the Service Provider is Polish.
4. For matters not regulated in these Terms, the provisions of generally applicable Polish law shall apply.
5. If any provision of these Terms is found to be invalid, unlawful, or unenforceable for any reason, such invalidity, unlawfulness, or unenforceability shall not affect the other provisions of these Terms, and they shall be interpreted as if the invalid, unlawful, or unenforceable provision had never been included. The Terms shall continue to be enforced as far as possible in accordance with their original intent.
6. Any disputes arising from these Terms shall, in the first instance, be resolved amicably by the parties.
7. If the dispute cannot be resolved amicably as per section 6 above, the parties agree that the court competent to resolve all disputes arising in connection with these Terms shall be the court in Wrocław.
8. The Seller reserves the right to amend these Terms for significant reasons, including: changes in legal provisions; changes in payment and delivery methods; changes in the scope of services provided; or technical conditions and methods of service delivery—only insofar as such changes affect the implementation of the provisions of these Terms.

In the case of agreements of a continuous nature concluded based on these Terms, the amended Terms shall bind the Buyer if the requirements specified in Articles 384 and 384[1] of the Civil Code are met, i.e., the Buyer has been duly informed of the changes and has not terminated the agreement within 14 calendar days from the date of notification. If the amendment to the Terms introduces any new fees or increases existing ones, the Buyer, being a consumer, has the right to withdraw from the agreement.

For agreements of a non-continuous nature concluded under these Terms (e.g., the Agreement), amendments to the Terms shall not affect the acquired rights of the Buyers and, in particular, shall not impact already placed or submitted orders and agreements concluded, executed, or performed before the effective date of the amendments.

Annex No. 1 to the Store Terms

_________________________

Place, date

____________________

____________________

____________________

Buyer’s details

TLA Smoczyński Koniewski Doradztwo Podatkowe Sp. z o.o.
ul. Włodkowica 12/6
50-072 Wrocław
KRS: 0000346357
NIP: 8971758376

Statement of Withdrawal from a Contract Concluded Remotely or Outside the Business Premises

I hereby inform about my withdrawal from the sales contract for the following Products:

No.	Order Number	Product Name	Quantity (pcs.)

Bank Account Number for Refund: ________________________________________________________

______________________

Buyer’s Signature

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