DISCLAIMER

A) Web Page Purpose

1. The expression Web Page includes, but is not limited to, all texts, graphs, images, animations, musical creations, videos, sounds, drawings, photographs, …, included therein and, in general, all creations expressed by any means or support, be them tangible or intangible, currently known or that may be invented in the future, regardless of whether they are likely or not to be characterized as intellectual property pursuant to the legislation in force.

1. By accessing the Web Page, the User will be entitled to enjoy the use of different contents and services that will be offered either by CIALT or, where appropriate, by third parties referred to in the Web Page.

1. CIALT may unilaterally and, without any prior notice, modify the rendering, configuration, contents and services of the Page, as well as its terms and conditions of use and access to the services rendered, without prejudice to the provisions of the special conditions which govern the use of a specific service and / or contents addressed to CIALT Clients and / or Web Page Users.

1. Access to the Web Page can be made by means of any of the following web browsers: Internet Explorer, Chrome, Mozilla Firefox o Safari.

B) General Terms and Conditions of Use

Web Page visitors should be aware that access to and use of the services and contents of the Web Page shall be at their sole and exclusive responsibility, and that from the very moment in which they access the Web Page they acquire User status.

Access to the Web Page implies that Users shall acquire certain rights and obligations, in order to guarantee an adequate enjoyment of both the services and contents included therein, without prejudice to the special conditions which govern a specific service or contents that are accessible through the Web Page.

Users shall use the services and contents included in the Web Page just for private purposes and / or as a result of their status as CIALT Clients, and any modality of use of said Page for profit or one that results in any kind of direct or indirect benefit shall be expressly excluded.

Should these General Terms and Conditions be replaced by others, either wholly or partially, then the new General Terms and Conditions shall be deemed to have been accepted exactly in the same way as that specified herein.

Should User not accept these General Terms and Conditions or, where applicable, the special conditions that regulate the use of a specific service and / or contents, then User shall abstain from accessing the Web Page.

C) RIGHTS AND DUTIES

Derechos y obligaciones del usuario:

User’s rights and duties:

• Access, at no cost to him / her / it and without any kind of prior authorization being required therefor, to the contents and services included in the Web Page, available as such, without prejudice to the technical special conditions or the obligation to have been previously registered concerning the specific services and contents addressed to CIALT Clients as provided for in these General Terms and Conditions or in the Special Conditions of said services.
• Use the services and contents made available exclusively for private use, without prejudice to the provisions of the Special Conditions which regulate the use of a specific service and / or contents addressed to CIALT Clients.
• User shall be entitled to download a single copy of the Web Page in order to visualize it off-line for personal purposes, but not for commercial purposes.

Users shall in no case be entitled to:

• Access or use the services and / or contents of the Web Page for illicit purposes, for purposes that may infringe rights or liberties, or where said use may be detrimental to, damage or in any way prevent access to them, whether to the prejudice of INNOTAX or to that of third parties.
• Use the services, either wholly or partially, in order to promote, to sell, to contract, to disseminate advertising or to disclose information about themselves or about other persons, without having CIALT prior authorization.
• Take any kind of action whatsoever that prevents or hinders access to the
  Web Page by other Users, as well as of the hyperlinks to the services and contents offered by CIALT or by third parties through the Web Page.
• Use the Web Page, its contents or the services contained therein, as a gateway to the Internet in order to commit illicit acts or acts that violate the law in force, or which are contrary to morals, accepted principles of morality and public order.
• Use any kind of computer virus, code, software or computer program that may cause damage or unauthorized alterations of contents, programs or systems accessible through the services and contents included in the Web Page or in the information systems, files and computer equipment of its Users.
• Include in web sites they are accountable for, or which they hold the ownership of, meta tags relating to brands, trade names or distinctive signs owned by CIALT, without having been granted prior express written authorization by CIALT therefor.
• To reproduce the Web Page, either wholly or partially, in other web site or portal, not being allowed to make frames to the Web Page or to those web pages accessible through it, which hide or modify contents, advertising spaces and brands of either CIALT or of third parties, irrespective of whether they are deemed to be unfair competition actions or confusing acts, without having been granted the prior express written authorization by CIALT therefor.
• To include in a portal or web site a link that generates a window or session where brands, trade names or distinctive signs owned by CIALT are included or used, and through which the Web Page or any of the pages accessible through it are shown, without having been granted the prior express written authorization of CIALT therefor.
• To take any kind of action whatsoever that results in the reproduction, distribution, copy, rental, public communication, transformation or any other action of a similar nature which results in the modification or alteration, either in full or partially, of the contents and services in the Web Page, or in their turning to commercial advantage, without having been granted CIALT prior written authorization, or by a third party that holds the ownership of intellectual and industrial property rights of the services or contents in the Page.

CIALT rights and obligations

CIALT reserves the following rights:

• The right to modify, eliminate or update either the whole or part of the contents offered through the Web Page, as well as the terms and conditions for access to the Page, whether technical or not, unilaterally and without any prior notice to Users.
• The right to set forth the Specific Conditions for the use of certain specified contents and services, which Users shall know and accept prior to using them, in compliance with the terms provided for in said Specific Conditions.
• The right to limit, exclude or make access by Users conditional upon the existence of all guarantees for the Web Page correct use, in compliance with the obligations and prohibitions assumed by them.
• The right to terminate the rendering of a service or of the supply of a content, there being no entitlement whatsoever to be paid any kind of compensation, where CIALT considers it appropriate.

D) DISCLAIMER:

User is aware and he / she / it voluntarily and expressly accepts that access and use of the Web Page will always take place under his / her / its sole and exclusive responsibility.

CIALT cannot guarantee the correct and licit use of its Web Page by Users and it reserves in all cases the right to take any kind of legal steps or to initiate any kind of proceeding provided for by law in order to defend its lawful rights.

In addition, CIALT shall be relieved of any kind of liability for damages which might arise as a result of the following, among others:

• Impossibility or difficulties to be connected to the communications network through which the Web Page is accessible, regardless of the kind of connection utilized by User.
• Interruption, suspension or cancellation of access to the Web Page, or of the services and / or contents thereof, as well as the availability, conditions or continuity of the functioning of the Web Page where these are due to any cause beyond CIALT control, whether directly or indirectly caused by it.
• Information, contents, products and services rendered, communicated, broadcasted, exhibited or offered by third parties unrelated to CIALT through a web site that is accessible by means of a Web Page link.
• Quality and speed of access to the Web Page and also of the technical conditions that User shall fulfil in order to be able to access it, as well as to its services and / or contents.
• Delays or failures that happened during the access and / or provision of the services and / or contents of the Web Page due to force majeure, which for the purposes hereof shall be deemed to be any cause whatsoever that has not been possible to foresee, or which even though where they had been foreseen they were actually unavoidable, and which result in the failure to meet any of its obligations, including strikes of either its own employees or of non-company employees.

E) WEB PAGE CONTENTS

All contents of the Web Page shall just be deemed to be for informational purposes and CIALT shall, in no case, be held to be liable for the accuracy, relevance and / or up-to-datedness of the Web Page contents.

The information and contents published in the Web Page shall, in no case, be deemed to be have the status of provision of legal or tax advisory services of any kind whatsoever and consequently CIALT shall not be held to be liable for the decisions that a User makes on the basis of the information published in the Web Page.

In addition, neither the Wage Page contents nor the links created between User and CIALT through the relevant contact forms are, nor shall they be construed to amount to the existence of any professional or contractual relationship whatsoever between CIALT and the Web Page User.

It is hereby expressly stated that User shall not take any kind of action on the basis of the information published on the Web Page, without previously seeking the relevant professional advice.

• INTELLECTUAL AND INDUSTRIAL PROPERTY

CIALT is the holder of all the ownership rights over the software of the digital publication, copyright and economic rights over the Web Page, as well as over all the intellectual and industrial property rights relating to the contents and services included in the Web Page, and all of these are protected by the existing law on industrial and intellectual property.

The rights referred to in the previous paragraph shall be deemed to include those brands, trade names or distinctive signs that are included in the Web Page and whose ownership is held by CIALT, which are also protected by the industrial property laws in force.

The performance of the services and the publication of the contents through the Web Page shall, in no case, be construed to be an assignment, waiver or transfer, either wholly or partially, of the ownership over the relevant intellectual and industrial property rights.

No material published on the Web Page may be reproduced, distributed, broadcasted, copied, disclosed to the public, transformed, either wholly or partially, by means of any manual, electronic or mechanic system or method (including photocopying, recording or any other information retrieval and storing system) by using any kind of carrier currently known or that may be invented in the future, without having been granted the prior express consent by CIALT. Consequently, the use, irrespective of its form, of either the whole or part of the Web Page contents is subject to the prior application to and granting of CIALT authorization.

Users shall, under no circumstance whatsoever, use or utilize the services and contents in the Web Page for any kind of purpose that is not deemed to be exclusively personal, notwithstanding the exceptions provided for in the General Terms and Conditions or in the Special Conditions that CIALT sets forth in order to regulate the use of a specific service and / or contents.

Should the direct actions or omissions of the Web Page User result in the infringement of CIALT intellectual and industrial property rights (regardless of whether User obtains a benefit therefrom), and these result in any kind of damage whatsoever for the Company, then CIALT shall be entitled to start any kind of legal action whatsoever that it may deem fit in order to seek a remedy for the damage caused, irrespective of the nature thereof, including all the amounts for penalties or convictions, as well as the relevant costs and expenses incurred into.

• GOVERNING LAW AND JURISDICTION

The Conditions herein contained shall be governed by Spanish law.

Should there be any kind of dispute or controversy relating to the enforcement or construction thereof, it shall be referred to the courts and tribunals of the city of Donostia / San Sebastián, and Users shall expressly waive any other jurisdiction they might be entitled to.