The purpose of this Privacy Policy is to describe the management of this site, with reference to the processing of personal data of users/visitors who consult it. This is an information which is also given in accordance with art. 13 of Legislative Decree 196/03 – Code on the protection of personal data to those who connect to the website of the Chartered Accountant Firm Luca Laffranchi, at the address The information is given only for the aforementioned site and not for other websites that may be consulted by the user through appropriate links. The website guarantees the respect of the law on the protection of personal data (Legislative Decree 196/03), consistent with the ethics of the firm. Users/visitors must read this Privacy Policy carefully before submitting any personal information and/or fill in any electronic form on the site.

Type of data processed and purpose of processing.

1) Navigation data. The computer systems and software procedures responsible for the operation of this site acquire personal data that are then transmitted implicitly in the use of Internet communication protocols. This information could, by its nature, through associations and processing with data held by third parties, enable users/visitors to be identified (e.g. IP address, computer domain names used by users/visitors who connect to the site, etc.). These data are only used for statistical information (therefore they are anonymous) and to control the proper functioning of the site. No data from the web service will be communicated.
2) Data provided voluntarily by users/visitors.
3) Cookies. There is no use of cookies for the transmission of personal information, nor are used c.d. persistent cookies of any kind, or systems for tracking users.
4) Methods of treatment. The processing is carried out through automated tools (e.g. using electronic procedures and media) and/or manually (e.g. on paper) just for as long as it takes to achieve the purposes for which the data were collected and, in any event, in accordance with the relevant legal provisions.
5) Optional provision of data. Apart from what is specified for the navigation data, users are free to provide their personal data. Failure to confer them may only result in the impossibility of getting the answer the user was looking for.
6) Owner, People in charge. The Data Controller is Studio Penta Accounting Firm based in Viale Corassori 62, Modena, Italy. User data will be processed by employees and/or collaborators. Such employees and/or collaborators shall act as representatives under the direct authority of the respective controller.
7) Users rights. The subjects to whom the personal data refer have the right at any time to obtain the confirmation of the existence of the same data and to know its content and origin, verify the accuracy or ask for integration or updating, or the rectification (art. 7 of Legislative Decree 196/03). According to the same article you have the right to request the cancellation, the transformation into anonymous form or the blocking of data processed in violation of law, as well as to object in any case, for legitimate reasons, to their processing

If users/visitors, by connecting to this site, send their personal data to request information (ex. via email) this entails the acquisition byStudio Penta of the sender’s address and/or any other personal data that will be processed exclusively to answer the request. Personal data provided by users/visitors will be disclosed to third parties only if the communication is necessary to comply with the requests of users/visitors themselves.