DAC6 PORTAL TERMS OF USE AND PRIVACY STATEMENT
Last Updated: December 1, 2020
Access to DAC6 Portal is granted by Deloitte Luxembourg – as such terms are defined below – following acceptance of DAC6 Portal Terms of Use, which are set out below, and acknowledgment of DAC6 Portal Privacy Statement in the platform, which explains the user how his/her information is collected, processed and used.
DAC6 PORTAL TERMS OF USE
Welcome to DAC6 Portal (“DAC6 Portal” or the “Tool”) which is a secured platform hosted in Luxembourg and managed by Deloitte Tax & Consulting, société à responsabilité limitée (“Deloitte Luxembourg”, “we” or “us”) which has been duly empowered as licensee by Deloitte General Services, société à responsabilité Limitée.
The DAC6 Portal is used by the Deloitte Entities (as defined below) in order for a Deloitte Entity to fulfil its notification obligations in accordance with the Council Directive (EU) 2018/822 of 25 May 2018 relating to the mandatory disclosure of reportable cross-border arrangements as implemented in Luxembourg by the law dated March 25, 2020 (“DAC6”).
Depending on the context, a “Deloitte Entity” refers to Deloitte Luxembourg; Deloitte Audit, société à responsabilité limitée or Fiduciaire Générale de Luxembourg, société à responsabilité limitée, as applicable, each of which is a legally separate and independent entity.
Each user is allowed to access and use the Tool and the Content (as defined below) in accordance with these Terms of Use.
To be eligible to access and use the Tool, a user must (i) have received full power and authority to enter into these Terms of Use, (ii) accept any change to these Terms of Use when appropriate and use the Tool on his/her behalf and (iii) cannot be prohibited from entering into these Terms of Use and/or using the Tool by any law, regulation or contractual obligations. You hereby warrant and represent that you meet all above-mentioned conditions and that you shall immediately stop using your account to access the Tool and notify us if you no longer comply with them due to a change of circumstances.
To use the Tool, a user must agree to these Terms of Use on his/her behalf. Thereafter, these Terms of Use will be a legally binding agreement between each user and Deloitte Luxembourg.
Deloitte Luxembourg reserves the right, at its sole discretion, to update portions of these Terms of Use at any time. Any such update shall apply only after such modifications have been communicated to the user via a message displayed on the Tool the first time he/she connects after such modifications are approved by him/her. If the user does not agree to the content of the Terms of Use as modified, the user should immediately stop using the Tool.
The access to the Tool is subject to the user acceptance of these Terms of Use.
Notwithstanding anything to the contrary contained herein, the user may access and use the Tool only for professional purposes and always in strict conformity with the provisions of these Terms of Use.
The Tool is provided on an as-is basis and in so far as the equipment (including without limitation the hardware, software and operating systems) of the user is and remains suitable for the access and use of the Tool. The relevant Deloitte Entity is not responsible for any adaptation to the user’s equipment, including the hardware, software and operating systems needed to allow the user to be able to use the Tool, and shall not bear the costs of any required change or migration.
The user acknowledges and accepts that the relevant Deloitte Entity has no control on the underlying technologies of the service provided by third parties (such as a web hosting service).
The relevant Deloitte Entity does not guarantee that the Tool will be available without any interruption or malfunction.
Deloitte Luxembourg reserves at any time the right to develop, modify or suspend any aspect of the Tool including, but not limited to, the content available through the Tool or the user’s access to it.
The user acknowledges that an internet connexion is necessary to access and use the Tool.
To the extent permitted by law, the relevant Deloitte Entity does not guarantee the availability, quality, operation or support for data traffic on the networks or lines of Internet service providers or the operation of the web hosting service.
The Tool is not an archive or storage system. The relevant Deloitte Entity is therefore not obliged to store, maintain and/or provide copy of any Content (as defined below).
DAC6 Portal is aimed for the relevant Deloitte Entity to give the user access to the Tool and to use the documents or information that a Deloitte Entity makes available in the Tool pursuant to its notification obligations under DAC6 (the “Content”) in accordance with these Terms of Use.
The user may consult, download and print (when feasible) the Content only in the context of DAC6 and only provided that no Content are modified, are referred to in any document or are disseminated by the user to third parties, except with the prior written consent of the relevant Deloitte Entity or to the extent needed to comply with DAC6 or any applicable laws.
The user must not use the Tool for any unlawful or fraudulent purposes. The user must not misuse the Tool by introducing viruses, Trojans or other material which is malicious or technologically harmful.
Using the Tool does not give the user any interest, right or ownership of any intellectual property rights in the Tool, any software, software application or the Content the user has access to.
The relevant Deloitte Entity also reserves the right to modify, add or delete at any time and at its sole discretion all or part of the Content.
In addition, none of the Deloitte Entities are, by means of the Tool, rendering investment advice or financial services. DAC6 Portal is not a substitute for such professional advice or services, nor should it be used as a basis for any decision or action that may affect the user’s finances or business. Before making any decision or taking any action that may affect the user’s finances or business, the user should consult a qualified professional adviser.
The user hereby acknowledges and agrees that:
The user shall hold harmless and unconditionally indemnify the Deloitte Entity and/or Deloitte General Services, their respective directors, officers, agents, employees and its business partners to the full extent of liability, loss, cost, claim, damage or expense including – but not limited to – reasonable attorney’s fees for the defence of all liabilities, costs, claims, damages and expenses claimed by any third parties arising out of, as a result of, or in connection with a breach by the user of these Terms of Use.
The Deloitte Entities and Deloitte General Services disclaim all warranties, whether express or implied, including the warranties that the Tool and/or the Content are free of defects, virus free, and able to operate on an uninterrupted basis, that they will meet the user’s requirements, or that errors will be corrected, and the implied warranties that the Tool and Content are of satisfactory quality, accurate, fit for a particular purpose or need, or non-infringing, as well as warranties of merchantability, title, compatibility and security unless such implied warranties are legally incapable of exclusion.
To the extent legally permitted, none of the Deloitte Entities nor Deloitte General Services, their respective directors, managers, employees, subcontractors and agents shall incur any liability whatsoever in connection with the access to and the use of the Tool under these Terms of Use, including any liability for direct or indirect damages, loss of profits, loss of revenue, loss of goodwill, loss of any software or data, loss of opportunity, loss of use of computer equipment or for any consequential or special loss.
In particular, none of the Deloitte Entities nor Deloitte General Services takes responsibility for damages and non-performance caused by unforeseeable, insurmountable, or unavoidable events including without limitation: case of force majeure, strike or labour dispute, war or other violence, fire or other casualty, or any law, order or requirement of any governmental agency or authority.
Although Deloitte Luxembourg takes measures to be up to standards in terms of security to avoid viruses, or other circumstances that could lead to damaging systems, the use of the Tool is made at each user own risk. Accordingly, none of the Deloitte Entities will be liable for any loss or damage caused by viruses or any other technologically harmful material that may infect the user’s computer equipment, computer programs, data or other proprietary materials due to its use of the Tool or to its downloading of any material posted on the Tool, or on any website linked to them, to the extent legally permitted.
None of the Deloitte Entities guarantees and is liable for the completeness or accuracy of any Content stored on the Tool after the date the Content has been posted in the Tool, or of any Content that is computer-generated by the Tool, including without limitation Content which may include errors and transmission or transcription mistakes. None of the Deloitte Entities is liable in case the Content is not properly uploaded on the Tool due to a technical issue. In case of any doubt, the user shall contact the relevant Deloitte Entity for review and validation of the Content.
To the maximum extent permitted by applicable law, Deloitte Luxembourg specifically disclaims liability for any errors, inaccuracies and omissions on the Tool and for any loss or damage resulting from its use, whether caused by negligence or otherwise.
None of the Deloitte Entities excludes or limits its liability resulting from gross negligence or wilful misconduct; or for death or personal injury resulting from its negligence, fraud or any other liability which may not be excluded or limited under applicable law.
No professional relationship of any nature is created solely by the use of the Tool between any user and/or the company for which he/she works on one hand and any Deloitte Entity or Deloitte General Services on the other hand.
"Deloitte", “Touche”, “Tohmatsu”, "Deloitte Touche Tohmatsu", "Deloitte & Touche" names, the Deloitte logo, “DAC6 Portal” and certain product names mentioned in the Tool are registered or unregistered trademarks of one or more Deloitte Entities or other third-parties service providers and these Terms of Use do not grant the user any right to use any such trademarks.
The Tool (all its elements including the layout) is protected by applicable intellectual property laws. All rights of reproduction in whatever form and by whatever means, are reserved.
Each User may terminate its account upon notice to ludac6@deloitte.luat any time. However, without prejudice of the above provisions as well as the provisions of Luxembourg law, in the event of breach of these Terms of Use, the relevant Deloitte Entity may terminate without notice the use of the Tool by deactivating the user(s)’ password(s) and account(s) without incurring any liability.
In the case of termination for any reason of the right of the user to access and use the Tool, none of the Deloitte Entities shall have obligation to maintain any content stored in the user account or to forward such content to the user. The relevant Deloitte Entity shall have the right to destroy any content stored in the user account which are still held on the Tool two (2) months after the effective termination date of the user account. The relevant Deloitte Entity shall not accept any liability resulting from the direct or indirect consequences of the destruction of such content in accordance with the present article.
If the case of an event of force majeure which lasts for more than two (2) months, the relevant Deloitte Entity may terminate accounts or the use of the Tool and any content stored in the user account may be deleted.
The relevant Deloitte Entity shall be entitled to retain a copy of any content stored in the user account required to be retained so that it is in compliance with its statutory, regulatory or professional conduct obligations or for record keeping purposes.
If any part of these Terms of Use is determined to be invalid or unenforceable pursuant to applicable law, then the invalid or unenforceable provision will be deemed superseded by a valid enforceable provision that most closely matches the intent of the original provision, and the remainder of the Terms of Use shall continue in full effect.
A printed version of these Terms of Use and of any notice given in electronic form shall be admissible in judicial or administrative proceedings based upon or relating to these Terms of Use to the same extent and subject to the same conditions as other business documents and records originally generated and maintained in printed form. All rights not expressly granted herein are reserved.
Certain links on the Tool lead to resources maintained by third parties over whom the relevant Deloitte Entity has no control, including, without limitation, websites or hosting services maintained by third-parties service providers. We strongly recommend that the user of DAC6 Portal should consult the terms of use of those resources when accessing them, as they may substantially differ from the present Terms of Use. Without limiting any of the foregoing, the relevant Deloitte Entity makes no express or implied representations or warranties whatsoever regarding such resources, websites and hosting services.
The failure of the relevant Deloitte Entity to exercise or enforce any right or provision of these Terms of Use shall not constitute a waiver of such right or provision. The section titles in these Terms of Use are for convenience only and have no legal or contractual effect.
These Terms of Use shall be governed by and construed in accordance with the laws of Grand Duchy of Luxembourg and shall be subject to the exclusive jurisdiction of the Courts of Luxembourg-City.
Any claim related to the Tool must be brought within one (1) year after the cause of action has accrued under applicable law.
If you have any questions regarding these Terms of Use or do not feel that your concerns have been addressed, please direct your questions to ludac6@deloitte.lu.
DAC6 PORTAL PRIVACY STATEMENT
This privacy notice applies to your registration to and/or use of the present IT application (the “Platform”), which comprises of several features accessible to you via a website or installed software, pursuant to your or your company’s agreement with Deloitte Luxembourg.
Deloitte Luxembourg (or “we”, “us”) refers to one or more affiliates of DELOITTE TOUCHE TOHMATSU SARL, a Luxembourg member firm of Deloitte Touche Tohmatsu Limited (DTTL), a UK private company limited by guarantee, and its network of member firms (hereinafter referred to as “Deloitte Network”), each of which is a legally separate and independent entity. Please see www.deloitte.com/about for a detailed description of the legal structure of Deloitte Touche Tohmatsu Limited and its member firms.
In order to provide you with access to and use of the Platform and to meet our legal and regulatory obligations, Deloitte Luxembourg must ask you to provide certain information about yourself including personal data as such a term is defined in the EU General Data Protection Regulation 2016/679 together with all other applicable legislation relating to privacy or data protection including any provision which amends, extends, consolidates or replaces the same (herein referred to as the “Personal Data”). By using this Platform and/or submitting your Personal Data to it, you acknowledge that you have read and understood the Deloitte Privacy Statement, which further details how Deloitte Luxembourg processes your Personal Data and how you can, at all times, exercise your rights in that regard.
We may provide your Personal Data to other entities within the Deloitte Network or to our service providers/processors, who assist us with the maintenance and hosting of the Platform. We may also need to disclose your Personal Data if required to do so by law, a regulator or during legal proceedings.
If while using the Platform you upload there Personal Data of other persons, you should ensure that these other persons have been adequately informed regarding the sharing of their Personal Data with Deloitte Luxembourg and that the Deloitte Privacy Statement has been brought to their attention.
If you do not wish to share your Personal Data with Deloitte Luxembourg so that we can process those data as explained herein, please do not sign up for, log in and/or continue using the Platform.