Legal Notice

1. Introduction and company details

The present provisions regulate the use of the Internet portal service (hereinafter, the "Portal") that MRC IUS CONSULTING, S.L.P. (hereinafter, "MERAC LEGAL & TAX LAWYERS") places at the disposal of Internet users.

MRC IUS CONSULTING, S.L.P. is a Spanish company with registered office at Paseo Marítimo P. R. Picasso, 3, 29016, Málaga, registered in the Mercantile Register of Málaga, Volume 5939, Book 25, Page MA-155654 and with C.I.F. B93736270.

For direct and effective communication with MERAC LEGAL & TAX LAWYERS the following e-mail address is at your disposal

Simple access, browsing and use of the Portal confers the condition of user of the same (hereinafter, the "User") and implies acceptance of the Legal Notice in force and published at all times on the Portal. The User must read this Legal Notice carefully each time he/she intends to use the Portal, as the Portal and its conditions of use set out in this Legal Notice may undergo modifications.

Some Portal services accessible to Internet users or exclusive to MERAC LEGAL & TAX LAWYERS clients may be subject to specific conditions, regulations and instructions which, where applicable, replace, complete and/or modify this Legal Notice and which must be accepted by the User before the corresponding service is provided.

The information contained in and accessible through this Portal is provided by MERAC LEGAL & TAX LAWYERS in order to provide general guidelines and to offer the user information of general interest (the "Contents").

2. Access and use of the Portal

General access and browsing through the Portal does not require prior registration, except for those functionalities and/or services that so require, in which case it will be necessary to provide certain information through the forms provided for this purpose.

The nature of the contents of the Portal and the services provided through it are aimed at users over 18 years of age, therefore, access to users under that age is expressly prohibited.

The User undertakes to use the Contents in accordance with the Law and this Legal Notice, as well as with any other conditions, regulations and instructions that may be applicable. By way of example, the User, in accordance with current legislation, must abstain from:

  1. Reproduce, copy, distribute, make available, publicly communicate, transform or modify the Contents except in cases authorised by law or expressly consented to by MERAC LEGAL & TAX LAWYERS or by whoever holds the ownership of the exploitation rights, as the case may be.
  2. Reproduce or copy for private use the Contents that may be considered as software or database in accordance with current legislation on intellectual property, as well as their public communication or making them available to third parties when these acts necessarily imply reproduction by the User or a third party.
  3. Extract and/or reuse all or a substantial part of the Contents as well as the databases that MERAC LEGAL & TAX LAWYERS makes available to Users.

MERAC LEGAL & TAX LAWYERS reserves the right to modify, suspend, cancel or restrict the content of the Portal, the links or the information obtained through it, without prior notice.

It is forbidden to transmit or send through the Portal any illegal or illicit content, computer viruses or messages that, in general, affect or violate the rights of MERAC LEGAL & TAX LAWYERS or third parties.

3. Blogs

The Blogs accessible through the Portal allow the publication of comments by the User, after indicating their name and e-mail address, in this sense, they are informed that their comments, together with the identification data they provide, may be published in the Blog. 

The User undertakes not to publish any comment that may contravene this Legal Notice and shall be exclusively responsible for the comments posted, as well as for their interactions with other users. Comments are subject to moderation and MERAC LEGAL & TAX LAWYERS reserves the right to refuse to publish or remove any comment or content that may violate the provisions of this Legal Notice.

4. Communications Licence

The User guarantees, with respect to any information sent to MERAC LEGAL & TAX LAWYERS through any of the channels provided for this purpose (including instant messaging services, telephone calls, e-mail, or others that may be made available to the User for this purpose), that he/she holds the rights required for this purpose and does not infringe any industrial and/or intellectual property rights, patents, trademarks, trade secrets or any other third party rights.

The User assumes responsibility and shall hold MERAC LEGAL & TAX LAWYERS harmless in respect of any communication sent personally or in its name, and shall be liable without restriction as to its accuracy, legality, originality and ownership.

5. Responsibility

Access to the Portal does not imply any obligation on the part of MERAC LEGAL & TAX LAWYERS to check the truthfulness, accuracy, adequacy, suitability, completeness and timeliness of the Content provided through the Portal.

In no event shall MERAC LEGAL & TAX LAWYERS, nor its partners, officers, directors, officers or employees be liable for any direct, indirect, incidental, special, exemplary, punitive, consequential or other damages of any kind (including, but not limited to, liability for loss of use, data or profits), regardless of the type of act, including, but not limited to, contract, negligence or other tort arising out of or in connection with the Portal, the Content or other content accessed through the Portal, or the copying, viewing or other use thereof.

Under no circumstances shall MERAC LEGAL & TAX LAWYERS and/or its administrators, employees and authorised personnel be liable for any damages, losses, claims or expenses of any kind, whether or not arising from the use of the Portal, the Contents acquired or accessed by or through the Portal, computer viruses, operational failures or interruptions in service or transmission, or line failures; the use of the Portal, whether by direct connection or by link or other means, constitutes a warning to any User that these possibilities may occur.

MERAC LEGAL & TAX LAWYERS has adopted reasonable policies in relation to the security of the Portal, although it assumes no liability for any damage that may be caused to Users' equipment by possible computer viruses contracted by the User as a result of browsing the Portal, or for any other damage arising from such browsing.

MERAC LEGAL & TAX LAWYERS does not offer any guarantee regarding the continuity or absence of errors in any of the Contents accessible through the Portal, nor does it guarantee the correction of any defect or the absence of viruses or other harmful components in this Portal or in the server that provides it.

Consequently, the services provided through the Portal may be suspended, cancelled or become inaccessible, prior to or simultaneously with the provision of the Portal service.

6. Links

6.1. Links to third party web content

The Portal access service includes linking devices that allow the User to access other Internet sites and portals outside MERAC LEGAL & TAX LAWYERS. In these cases, MERAC LEGAL & TAX LAWYERS neither controls nor is responsible for any of these sites or their content as it acts as an intermediary service provider in accordance with article 17 of Law 34/2002, of 12 July, on Information Society Services and Electronic Commerce ("LSSI") and is only responsible for the content and services provided in the links to the extent that it has actual knowledge of the unlawfulness and has not deactivated the link with due diligence.

MERAC LEGAL & TAX LAWYERS is not responsible for external websites that can be accessed via links or any content made available by third parties. Any use of a link or access to a third party website is done at the sole risk of the user. MERAC LEGAL & TAX LAWYERS does not recommend or guarantee any information obtained by or through a link, nor shall it be liable for any loss, claim or damage arising from the use or misuse of a link, or information obtained through it, including other links or websites, interruption in service or access, or the attempt to use or misuse a link, either when accessing the Portal or when accessing information on other websites from the Portal. The establishment of any kind of link from the Portal to an external website shall not imply in any case the existence of a relationship, collaboration or dependence between MERAC LEGAL & TAX LAWYERS and the owner of the external website.

In the event that MERAC LEGAL & TAX LAWYERS becomes aware that the activity or information to which these links refer is unlawful, constitutes a crime or may damage the property or rights of a third party, it shall act with the necessary diligence to remove or disable the corresponding link as soon as possible. Likewise, if the User has effective knowledge of the unlawfulness of activities carried out through these third-party websites, they must immediately notify the Entity so that it can proceed to disable the access link to the same.

6.2. Links to the contents of the Portal from third party websites

It is strictly forbidden to establish links to the Portal from web pages that contain materials, information or contents that are illicit, illegal, degrading, obscene and, in general, that contravene morality, public order or generally accepted social norms.

The reproduction of the contents of the Portal on third party websites, its inclusion as part of their website or within one of its frames or the creation of a browser, shall require the prior express authorisation of MERAC LEGAL & TAX LAWYERS.

The inclusion on third party websites of the brand, name, commercial name, sign, logo, slogan or any other type of identifying element of MERAC LEGAL & TAX LAWYERS and/or the Portal shall require the prior express authorisation of MERAC LEGAL & TAX LAWYERS.

7. Whistleblowing

For the reporting of irregularities regarding compliance with this Legal Notice or any other applicable regulations, the following e-mail address is available

8. Data Protection Policy

The processing of personal data that may be carried out through the Portal shall be governed by the provisions of the Data Protection Policy, which is accessible at all times from the Portal and is an integral part of this Legal Notice.

9. Cookie Policy

The use of data storage and retrieval devices, also known as cookies or similar technologies, through the Portal shall be governed by the provisions of the Cookies Policy, accessible at all times from the Portal, being an integral part of this Legal Notice.

10. General and overriding provisions

The headings of the various clauses are for information purposes only, and shall not affect, qualify or extend the interpretation of the Legal Notice.

The failure of MERAC LEGAL & TAX LAWYERS to exercise or enforce any right or provision of this Legal Notice shall not constitute a waiver thereof, unless acknowledged and agreed to in writing by MERAC LEGAL & TAX LAWYERS.

In the event of any discrepancy between the provisions of this Legal Notice and the general and/or particular conditions of each specific service, the provisions of the latter shall prevail.

In the event that any provision of this Legal Notice is held invalid or unenforceable, in whole or in part, by any Court, Tribunal or competent administrative body, such invalidity or unenforceability shall not affect the other provisions of the Legal Notice.

11. Jurisdiction

The relations established between MERAC LEGAL & TAX LAWYERS and the User shall be governed by the provisions of current Spanish legislation. MERAC LEGAL & TAX LAWYERS and the User, expressly waiving any other jurisdiction to which they may be entitled, shall submit any disputes and/or litigation to the Courts and Tribunals of the city of Malaga.

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