| Company: |
Schwieren & Birkenheuer Theodor-Heuss-Ring 14 |
| Managing director: | Dipl.-Finanzwirt Björn Schwieren, Tax advisor, Public
accountant Dipl.-Finanzwirt Martin Jansen, Tax advisor, Public accountant |
| The editor and webmaster responsible for planning, implementing and maintaining the web content acc. to the Austrian Telemedia Act (TMG) is: | Dipl.-Finanzwirt Björn Schwieren |
| Company register: | Cologne Court of Registry , HRB 64228, registered office in Cologne |
| Supervisory authority for public accountants: |
Chamber of Public Accountants Rauchstraße 26 |
| Professional title: |
The professional title "vereidigter Buchprüfer" (certified public accountant) was granted in the Federal Republic of Germany. The profession of public accountants / certified public accountants are in effect subject to the rules and regulations listed below: |
| Professional codes and regulations: |
For public accountants:
The codes and regulations are available for your perusal at www.wpk.de (under Service/Rechtsvorschriften). |
| VAT ID acc. to Section 27 a of the German Value Added Tax Act: | DE 261987324 |
Design and implementation of the website
Atikon EDV & Marketing
GmbH
Kornstraße 4, A-4060 Leonding
| E-mail Website www.atikon.com |
Phone +43 732 611266-0 Fax +43 732 611266-20 |
Basic orientation of the website
The website contains non-political news with regard to fiscal, social and economic law and primarily addresses the clients of our company.
Liability
With this website, the author intends to provide information completely and correctly to the best of his knowledge and belief and keep this information updated. Nevertheless, the author assumes no liability whatsoever for damage that may result from the use of the information provided - even if the damage results from the use of possibly incomplete or erroneous information. Liability for the contents of the linked pages is hereby excluded, since the author cannot influence the contents of the linked pages. Therefore liability for the contents of the pages to which the pages of this website are linked shall lie solely with the provider of the other website - in no event with the party referring to an external publication and contents by way of a link. If linked pages (particularly through a change to the content after the link has been established) contain illegal, erroneous, incomplete, offensive or immoral information and in the event that the author of this page becomes (is made) aware of such contents on the linked pages, then he shall cut off the link to such pages immediately.
Copyright
The content of the contents of this website created by the author himself is copyrighted. The information provided is intended for personal use only. It is prohibited to use any content of this website in violation of the provisions of the Copyright Act - in particular further use as in publications, copies and any form of commercial use and the transmission to third parties - also in part or in processed form - without the author’s explicit approval.
Information content
The information in this website is subject to change, removal or amendment without prior notice. The author can therefore not guarantee the correctness, completeness, quality or up-to-dateness of the information provided.
Legal effectiveness
By using this website, the user is subject to the Terms and Conditions of Use hereunder. These Terms and Conditions of Use are part of the www presentation. If parts or individual formulations of the Terms and Conditions of Use do not comply, no longer comply or do not completely comply with the current legislation, the content and validity of the remaining parts of the Terms and Conditions of Use shall remain unaffected thereby.
Data protection
To the extent that our website retains personal information (name, address or e-mail address, for instance), this shall, to the extent possible, be on a voluntary basis. The offers and services shall be always available, wherever possible, without having to provide any personal information. It is hereby expressly prohibited for third parties to use the contact data published as part of the compulsory legal notice for the purpose of sending advertisement and information material which has not been expressly solicited. The website operator reserves the right to take legal action if unsolicited advertisement information, through spam e-mail for instance, is sent.
