Privacy Policy

LM Associati Studio Tributario (hereinafter the «Firm» or «we»), with offices at Via Sicilia, n. 42 – 00187 Rome (RM) and Via Luigi Vitali, n. 1 – 20122 Milan (MI), as Data Controller, is committed to protecting the privacy of website users and of its clients. This notice describes how we collect, use and protect personal data in accordance with EU Regulation 2016/679 (GDPR).

1. Data Controller

  • LM Associati Studio Tributario
  • Main office: Via Sicilia, n. 42 – 00187 Rome
  • Email: segreteria@lmassociati.it
  • Certified email (PEC): segreteria@pec.lmassociati.it

2. Types of Data Collected

We collect:

  • Identification data (first name, last name, address, tax code, VAT number)
  • Contact data (email, telephone, address)
  • Professional and business data
  • Tax and financial data
  • Website browsing data
  • Any other data provided voluntarily

3. Purposes of Processing

Data is processed in order to:

  • Provide tax and fiscal advisory services
  • Fulfil contractual obligations
  • Respond to requests for information
  • Send communications regarding our services
  • Comply with legal obligations
  • Manage the professional relationship
  • Protect rights in legal proceedings
  • Carry out statistical analysis in aggregate form

4. Legal Basis of Processing

  • Performance of a contract
  • Compliance with legal obligations
  • Legitimate interest of the controller
  • Consent of the data subject (where required)

5. Methods of Processing

Processing is carried out by means of:

  • Electronic tools
  • Paper records
  • Organisational and logical procedures related to the stated purposes

6. Retention Period

Data is retained for:

  • The time necessary to achieve the purposes
  • The periods required by legal obligations
  • 10 years from the end of the relationship for accounting/tax data
  • 5 years for marketing purposes (subject to consent)

7. Data Recipients

Data may be disclosed to:

  • Authorised staff of the Firm
  • Professional collaborators
  • Technical service providers
  • Public authorities where required
  • Parties necessary for the provision of services

8. Data Transfer

Data is processed primarily within the EU. Any transfers outside the EU are carried out in compliance with the safeguards provided for by the GDPR.

9. Rights of the Data Subject

Data subjects may exercise the following:

  • Right of access
  • Right to rectification
  • Right to erasure
  • Right to restriction
  • Right to data portability
  • Right to object
  • Right to withdraw consent

10. How to Exercise Your Rights

To exercise your rights you may contact:

  • Email: segreteria@lmassociati.it
  • Certified email (PEC): segreteria@pec.lmassociati.it
  • Post: Via Sicilia, n. 42 – 00187 Rome

11. Complaints

You may lodge a complaint with the Italian Data Protection Authority (Garante per la Protezione dei Dati Personali, www.garanteprivacy.it).

12. Changes to the Privacy Policy

The Firm reserves the right to amend this privacy policy at any time, publishing the updated version on its website.