Terms of Use

GENERAL CONDITIONS FOR THE PROVISION OF SERVICES

Last update: 16/07/2024

1. INTRODUCTION

1.1.We welcome you to taxblock.gr, a Platform that offers tax accounting services (hereinafter “taxblock.gr” or the “Platform”) either as a package of services or as individual flat-rate services, to individuals and freelancers residing abroad (foreign residents) who have economic activity and/or tax obligations in Greece, if the interested party becomes a Member of taxblock.gr after his/her application to taxblock.gr for tax services has been accepted by taxblock.gr under the terms and conditions expressly stated herein (hereinafter referred to as “the Client”).

1.2. Taxblock.gr belongs to the company Taxblock IKE managed by MARIA DIANELLOU and is composed of an experienced team with profession / field of work Economist-Accountant-Tax Consultant, which will be referred to as “taxblock.gr” or “Tax Consultant” for the sake of brevity.

The “Tax Consultant” is a holder of a Special Licence for the Practice of the Profession of Accountant – Tax Consultant Class A, according to the provisions of Law 2515/1997 “Practice of the Profession of Accountant – Tax Consultant” and P.D. 340/1998 “On the profession of Accountant – Tax Consultant and the licence to practice it”, as currently in force, which licence has been granted by the O.E.E.

Also, in accordance with Article 17 paragraph 8 of Law 3842/2010 and the Ministry’s Decree No. POL. 1178/2010 (07/12/2010), the “Tax Consultant” has acquired a digital signature, so that he can acquire an additional role of accountant in TaxisNet services and act on behalf of other taxpayers – users (it should be noted that registered tax accountants or accounting firms enter the system with their personal codes and choose whether to act on their own behalf or on behalf of their clients).

In any case, however, the provision of services will basically be done through each Client’s Taxis Net account using the Client’s (the Client’s) digital signature, which the Client will have communicated to his/her Tax Advisor (unless it has been specifically agreed in writing with the Client that the Tax Advisor will act with his/her – the Advisor’s – digital signature on behalf of the Client).

This Agreement may be assigned at any time by the Tax Consultant to an accounting firm in which the Tax Consultant is a member, which (firm) shall, upon notice of such assignment to the Client, bear the rights and obligations of the Tax Consultant hereunder. Other than the above written (email or fax) notification of the Client by the Tax Consultant nothing else is required for this transfer. In the event of a transfer to the accounting firm, anything referred to below as a right or obligation of taxblock.gr, the Platform or the Tax Consultant, will now apply to the accounting firm.

1.3. The Customer’s application for registration as a Member and the use of any service offered by taxblock.gr and access to the website require the prior reading, understanding and unconditional acceptance of these terms of use in their entirety by each visitor or Customer, which as a whole govern the relationship between them.

Any visitor to the website of taxblock.gr or Customer of taxblock.gr does not accept these terms of use in their entirety is required to refrain from any further use or visit the website, as well as from registering as a Member of taxblock.gr, otherwise acceptance of the terms is considered unconditional. The Services are provided by taxblock.gr on the basis of the terms of use as in force from time to time.

1.4. It is necessary for all Customers to regularly visit the Terms of Use section of taxblock.gr to be informed of any changes to the Terms and Conditions. Taxblock.gr reserves the right:

a) change at any time, without justification and without prior notice, part or all of these terms of use and the Services provided, as well as the subscription packages or the charges of individual services,

b) renew or upgrade or discontinue / stop part or all of the content of the Website or the services provided,

c) renew or upgrade part or all of the interface, structure or configuration of the Website as well as its technical specifications,

d) restrict access to the whole or part of the Website to all or any individual Member. Taxblock.gr also reserves the right at any time, without justification and without prior notice, to cancel, suspend permanently or temporarily or terminate the operation of the Website as well as

(e) modify the type and content of the services and subscription packages it provides in part or in whole.

2. CREATION (OPENING) OF A CUSTOMER ACCOUNT – COMMENCEMENT OF A CONTRACTUAL RELATIONSHIP

2.1. The services of taxblock.gr to the Customer are provided upon request of the Customer and is subject to the acceptance of this request by taxblock.gr. Specifically, each interested natural person who wishes to request to receive Services from taxblock.gr may send a request to register as a Member of the electronic Platform and if this request is accepted by taxblock.gr (if the conditions and terms set out below in articles 2.2. and 2.3.), to become a Client of the Platform and request to receive specific Services based on a choice of subscription package and / or individual Services.

2.2. Any natural persons who cumulatively meet the following conditions may apply to receive Services from the Platform:

(a) (i) are already designated as foreign residents; or

i) meet the requirements for qualification as foreign residents in accordance with the provisions of A.G.G.D.E. Pol. 1058/18.3.2015 or any other law or administrative act as applicable from time to time; or

iii) intend to become foreign residents and will be eligible for the conditions mentioned in iii) above

b) are over 18 years old and have (according to their declaration – as this element cannot be checked by taxblock.gr) full legal capacity

c) are able to provide the Platform with the information required to complete their registration as taxblock.gr Customers

d) The data declared during their application for registration are true and verified by taxblock.gr during the verification of their data in TaxisNet as provided in the next article.

In order to carry out the above audit, taxblock.gr is entitled (but not obliged) to request additional information from the prospective Customer (such as, but not limited to, photocopies of identity cards, passports, etc.), and the Customer must send them within the period of time set.

2.3. α) In order to register as a Customer on taxblock.gr and create a User Account, each interested natural person must complete the special registration form and provide at least the following information: full name, address, user name and password to Taxis Net (www.gsis.gr). With the submission of the specific data by the Candidate Client to the Platform, an explicit authorization is simultaneously granted to the Tax Consultant, any employees, associates or agents of the latter to obtain limited access in principle to the account of the Candidate Client in Taxis Net using the specific number/code of the Candidate Client in order to check and cross-check his/her data in order to ascertain whether he/she meets the requirements referred to in article 2.2. above. The sending of the application constitutes a proposal to conclude an accounting services contract with taxblock.gr, which will only be concluded if the application is accepted as provided for in subsection b) ii) below.

b) The above data verification will be carried out by taxblock.gr within a reasonable period of time after the submission of the application for registration by the prospective Customer. The following cases are distinguished:

j) if during the data check it is determined that the candidate Customer does not meet the requirements of article 2.2. above, then taxblock.gr sends a message rejecting the application of the candidate Customer to the email address provided in the registration form. Upon its rejection, the candidate Client’s Taxis Net access number/code will be completely deleted from the taxblock.gr database and the Tax Consultant, his employees, associates or invitees will automatically and without any other wording, cease to have any authority to perform any act or omission on behalf of the candidate Client. Candidate Clients are advised to modify their TaxisNet password (see relevant instructions for changing the password). Taxblock.gr is no longer responsible for any action or use of the candidate Customer’s password by any third party. Any fee paid in advance by the Client or temporarily blocked by the payment service provider as provided for in Article 4.1 is also refunded.

i) if during the data check it is determined that the prospective Customer meets the requirements of article 2.2. above, then taxblock.gr sends a message of approval of the application of the prospective Customer to the email that he has indicated in the registration form.

c) It should be noted that the check referred to in this article does not extend to any other element of the prospective Customer other than the verification of only the formal elements referred to in Article 2.2. No formal or substantive check is made on the history of the prospective Customer nor on the data of past uses or actions of the Customer. It is also clarified that with regard to the possibility of designation of the candidate Customer as a foreign resident (if not already designated), this check is preliminary – formal and in no way ensures the final designation of the candidate Customer as a foreign resident by the competent tax authority.

d) It is also expressly noted that the Platform is not in a position to confirm the identity details of the candidate Customer and is based solely on his/her own statements (which constitute a solemn declaration to the Platform with the consequences of article 8 of Law 1599/86) regarding the correctness of the data he/she declares. The Client guarantees to taxblock.gr that he owns and has the right to use and access the Taxis Net account to which he gives access to taxblock.gr and exempts taxblock.gr and any of its employees, partners or employees who have gained access to this account at the Client’s request.

2.4 a) The contractual relationship between taxblock.gr and the prospective Customer begins with the sending of the acceptance email of the application as mentioned in article 2.3. b) i) above if he has paid the corresponding subscription package or individual service that he has chosen. With the commencement of the contractual relationship, the Applicant acquires the status of Platform Customer with the relevant rights and obligations as set out in full in these Terms of Use. Any communication between the tax block.gr and the prospective Customer before the final email acceptance only as a communication of an informative and procedural nature can be considered to complete the control and in any case not as the conclusion of the contract or the beginning of the Customer’s status.

b) This contract does not concern the obligations of any legal persons in which the natural person or their relatives participate as a shareholder, partner or otherwise, nor does it cover their insurance or other types of obligations and transactions. It relates solely to the provision of services to the Client (principal debtor) and any dependants (spouse) appearing under the same TaxisNet account using the same TaxisNet account (in case access to another account is required).

2.5. Along with the email of acceptance of the application, the Customer will receive by email a password to taxblock.gr. In order to activate his User Account, he will have to access taxblock.gr using this code by clicking on the relevant link (the user name of each Customer will be the email that he has declared during his registration). The Customer can (and must) modify his secret code at any time and as often as he wishes and is solely responsible for maintaining its secrecy and concealment from third parties. However, for security reasons, all Customers should change the above codes at regular intervals and avoid using the same codes or easily traceable codes, using if possible not only letters and numbers but also symbols for the creation of their codes. In case of loss or leakage, the Customer should immediately notify taxblock.gr in writing, otherwise taxblock.gr is not responsible for the use of the secret code by an unauthorized person. The Customer himself is liable for any act or omission carried out with the use of his user code until the time of proven notification of the Platform for any loss or leakage. The Customer is also solely responsible for any action taken on his User Account or on the Platform through the use of his username and password and for any damage or harm caused to himself, taxblock.gr or third parties due to the unauthorized use of his password and until taxblock.gr is informed by him.

2.6. Taxblock.gr collects and processes the data of Customers (candidates and final) for the sole purpose of enabling the provision of the Services, at the request of the Customer. Each Customer (candidate or definitive) is responsible for the truth, accuracy and updating of the data he declares to taxblock.gr regarding either his personal data or his financial or legal data related to the taxable material.

2.7. The billing and invoicing of the Services will be carried out on the billing details that the Customer will have filled in in his/her registration application (or any other details subsequently communicated by email or fax to the Platform), which may differ from his/her contact details.

2.8. Any notification, information or statement referred to in these terms and conditions from and to taxblock.gr and the Customer is made exclusively to the email a) info@taxblock.gr for taxblock.gr (or notified in writing to the Customer after personal communication with him) and b) that the Customer stated in the application form (or notified in writing to taxblock.gr) and will apply only for the following period and not retroactively.

2.9. Regardless of the application acceptance procedure referred to in article 2.3. above, taxblock.gr reserves the right to refuse to complete any request for registration as a Customer and / or the provision of a specific package of subscription Services or a specific individual Service to any Customer (prospective or final) at its discretion and for any reason. The same applies in the event that any Client in any illegal act or violation of the terms of use of the Platform or delay or refuse to pay any fee to taxblock.gr. Especially in this case, taxblock is entitled, in addition to its other rights, to refrain / suspend the provision of its services until the payment of the fee.

3. SERVICES – OBJECT

3.1. The Customer commissions and taxblock.gr undertakes to perform the Accounting and Tax work provided for in the “subscription service packages” and / or the list of “individual Services” (hereinafter collectively the “Services”) against payment of monetary consideration either in the form of a subscription (and for as long as the subscription lasts depending on the subscription service package chosen by the Customer) or in the form of prepayment of the cost of the individual Services that the Customer will assign to taxblock.gr (individually or in addition to the Subscription Services) based on the payment terms provided in Article 4 below. The Client expressly acknowledges and accepts that the Services will be provided by the Tax Consultant, any employees, associates or contractors of the Tax Consultant.

3.2. In particular, the subscription service packages offered by the Platform are:

• Free
• Basic (annual)
• Premium (annual)

3.3. The individual Services offered by the Platform are:

• Answer to a Tax Question
• E2 declaration – Detailed statement of rental income from immovable property
• E3 declaration for Traders
• E9 declaration – Declaration of real estate data
• Income Tax Declaration (E1)
• Question to the Tax Office (DΟΥ)
• Question to the Ministry
• Lease endorsement
• Closure of a sole proprietorship
• ENFIA certificates
• ENFIA payment – ENFIA payment notification
• Registration details at the Tax Office
• Calculation ofθεν Hesed
• Temporary Accounting Support for a trader
• Management of pending tax cases
• Assignment of Leases
• Assignment Service for Unpaid Rent

3.4. For the above, the prices shown on taxblock.gr for the above services (package or individual services) apply. at the time of sending the application for registration of the prospective Customer (regardless of when the application is accepted by the tax block.gr) or at the time of the award of the services. The above prices include the applicable VAT (which is only paid when applicable). The Clients declare that the above fees are fair, reasonable and commensurate with the Services concerned. Customers also acknowledge the right of taxblock.gr to modify the above packages or individual Services at any time and the relevant fees provided. However, it is clarified that the fees for the packages or Services in force at the time of application or at the time of assignment to taxblock.gr will not be modified until the expiry of the duration of the specific package or assignment order. The same also applies to all specifications and descriptions for the subscription packages and individual Services included in the Platform at any given time.

3.5. The packages of subscription Services of taxblock.gr are not designed specifically for each individual Customer, and the Customer is personally responsible for choosing the subscription Service package that meets his needs and obligations. In the event that either he personally or after a relevant suggestion of the Tax Advisor consider that the provision of additional Services (either subscription or individual) is required, then the Customer may request the provision of more Services by paying the corresponding price.

3.6.The taxblock.gr, will provide its professional services in an objective manner based on the information and data received from the Client under Greek law and the Code of Ethics of Accountants – Tax Advisors. In the performance of his duties, the Tax Consultant is responsible only for the correct transfer of the financial data from the data and information provided by the Client and for the accuracy of the statements as to their consistency with the tax and financial data provided by the Client. It should be noted that the transactions relating to the data issued and received and, on the other hand, the issuance, collection, validity, legality and control of the accuracy and substance of the data, data and information provided for registration are the sole responsibility and liability of the Customer.

3.7 The Customer is obliged to provide and deliver to taxblock.gr in a timely manner and with due diligence all kinds of information, data, tax data and documents, which are necessary for the proper execution of the work/services assigned to taxblock.gr. Under no circumstances shall the Client be entitled to claim from the Tax Consultant to alter the correctness of their content, and without disregarding or objecting that the Tax Consultant with the respective statement is required by law to declare that during the past financial period all statements have been submitted correctly. It is also pointed out that tax advisers – accountants are also liable for all cases referred to in the provisions on money laundering, among others, and they should report them directly to the Anti-Money Laundering Commission and the State Revenue Service. It is expressly stated that the tax block.gr will execute any order/instruction of the Customer preceded in time based on the data provided by the Customer at its sole responsibility. The tax block.gr will perform its services solely on the basis of the Customer’s orders and data. Customer acknowledges and accepts the foregoing and the charges or obligations arising from its orders to tax block.gr. The tax block.gr reasonably and in good faith based on the statements of each Customer regarding the correctness, legality and truth of the information submitted to the tax block.gr on the basis of which the accounting services and the resulting tax obligations of the Client are performed.

3.8. α) The Customer bears the sole responsibility and care for the correct and timely payment of taxes, fees, contributions and other general obligations, based on the statements and data provided to taxblock.gr. The Customer is also obliged to inform taxblock.gr immediately for any communication, information, information, harassment or anything else received or come to his attention in connection with his tax obligations (such as, but not limited to, from the competent tax or other authority, etc.).

b) Taxblock.gr will remind and inform the Customer in a timely manner in the information referred to in article 2.8. b) above for the information required to perform the Services entrusted to him, the taxes or fees due or other obligations that arise solely and exclusively in the context of the subscription package of Services selected by the Customer or the individual Service. It is expressly clarified that the above information shall not extend to other or similar obligations of the Customer, and the Customer must monitor / inform himself of any tax-related issue, new, development that concerns him. Any mass information or articles received by the Customer from time to time from taxblock.gr does not constitute or create an obligation to provide any further information or reminder to the Customer other than the one mentioned in the first paragraph of the present. Specifically for payments and other obligations of the Customeras a timely reminder or notification is considered to be the notification of the Customer at least3 working days before the due date of any tax, fee or other obligation.

c)taxblock.gr will repeat the notification to the Customer for the provision/submission of data by the Customer to perform the Services it has undertaken up to 3 times. A valid notification is considered a valid sending of a relevant e-mail message from taxblock.gr to the Customer’s data referred to in Article 2.8. b) regardless of whether the Customer actually received or read it. The Customer bears the sole responsibility and obligation (in view of the fact that he has been informed by taxblock.gr to inform him in the above manner) to check his INBOX at regular intervals and to inform taxblock.gr in case he does not receive an informative e-mail. In the event that the Customer does not send the requested data or does not respond / completely avoids the requests for sending specific data, then taxblock.gr is released from the obligation to perform the services through the fault of the Customer (without returning any part of the fee). Also in the case of sending partial or incomplete data then a) either the Services will be provided based on the partial or incomplete data (if this is feasible) or b) will be exempted from the obligation to provide the Services (if it is not feasible to perform them based on the received data).

d) The data required must be provided by the Customer at his own risk and expense to taxblock.gr by any appropriate means depending on the nature of the data (by email, fax, courier or registered mail) and to take every care and ensure that they arrive on time at taxblock.gr

3.9. In no case the taxblock.gr does not owe and does not undertake to pay from its fund any amount relating to the Customer’s obligations. In the exceptional case that any agreed in writing and specifically agreed to pay any amount from taxblock.gr to cover the Customer’s obligation will be made only after timely deposit of the exact price (amount of money) in a bank account that will indicate the taxblock.gr on proof of the relevant depository. A timely deposit is considered to be the deposit of the total consideration no later than 5 working days before the deadline for payment of any tax, fee or insurance contribution.

For any declaration, form or statement, the simultaneous payment of any amount (lump sum, advance or installment) is required with its submission and this amount is not delivered on time in accordance with the above, taxblock.gr will not be responsible for the failure to submit / fulfill this obligation in time.

In any case of late deposit of funds, as described above, any fines and surcharges or any consequence of non-submission will be borne by the Customer.

3. 10 The Tax Consultant, any of its employees, associates or contractors who undertake to provide the Services to the Client under the above circumstances, shall exercise the diligence of a prudent professional in the performance of the Services entrusted to them by the Client. In the provision of their services they shall be liable to the Client solely for any positive loss causally related to any tax and other charges of any kind arising from their proven fault. In this case, the injured party is obliged to prove the loss and the causal link between the provision of the service by the Tax Consultant and the loss. In any case, however, the obligation to make reparation relates only to any proven positive loss (e.g. surcharges on the tax due to any culpable delay in the submission of tax returns by the tax adviser). Liability for consequential loss and loss of profit is expressly excluded. In the case of slight negligence, the limit of compensation is limited to the amount of the total remuneration received by the Tax Consultant from the Client up to that point. The above limitation of liability is deemed to be reasonable and fair by the parties.

3.11. Taxblock.gr will inform the Customer in writing in the above mentioned in article 2.8 b) or verbally to the Customer at regular intervals or whenever necessary for the progress of the Services it performs on behalf of the Customer. In the event that the Client is informed about a matter concerning him/her (such as, but not limited to, when finalizing his/her declaration), if he/she does not object in writing to the taxblock.gr data referred to in article 2.8 a) above within 5 working days, then the Platform reasonably considers that the data has been unconditionally approved by the Client.

3.12 If at any time it is necessary to return any document or document sent by the Customer to taxblock.gr during their cooperation or the return of any documents provided by the authorities to the address of taxblock.gr.gr on behalf of the Customer, this will be done by any appropriate means (such as but not limited to courier or registered mail) at the expense of the Customer / recipient (unless such a service is included in the subscription package chosen by the Customer). Taxblock.gr ceases to be responsible for these documents from the moment they are delivered to the carrier.

3.13 Taxblock.gr may unilaterally decide what file and for what period of time it will keep on its premises, on behalf of the Customer, if it deems it necessary / necessary or desirable.

4. METHOD OF PAYMENT FOR SERVICES – RIGHT OF WITHDRAWAL

4.1.Each Customer chooses each time which of the subscription service packages of taxblock.gr mentioned in article 3.2. will use or which individual Services he/she wishes to assign to taxblock.gr by prepaying the respective fee in the ways provided in more detail below. Also, when the prospective Client applies for the Services from the Platform, the prospective Client selects the package of subscription services or the individual Service(s) he/she wishes to assign to taxblock.gr and pre-pays the corresponding fee – which will be returned to the Client in case of rejection of his/her application as stated in articles 2.3. b) j) and 2.9 above. The refund will be made to the bank account details that the Client will notify in writing to taxblock.gr. In any case, however, the contractual relationship is only terminated after approval as provided for in article 2.4. a) above.

4.2. The receipt of the services offered by taxblock.gr is only possible with the advance payment of the monetary consideration for the subscription package and/or the individual Services that the Client assigns to the Tax Consultant. Payment on account is possible only in exceptional cases and if agreed in writing between the parties for the provision of specific individual additional Services deemed necessary. In this case, taxblock.gr will send an invoice to the Client that includes the Services provided during the previous 30 days from the order for additional Services. The Client will have to pay for these Services (which are exceptionally provided on an accrual basis) within 10 days of receiving the invoice at the latest. In any case of delay or refusal to pay part or all of taxblock.gr’s fee, taxblock.gr reserves the right to discontinue the remaining (and not only the delayed) Services provided to the Customer until the final payment of the fee, without being liable for any fine or other sanction imposed on the Customer due to or on account of this delay.

4.3. Since the conclusion of the contract with the Customer is made remotely, the Customer has the right to withdraw from the requested Services within 14 days from the conclusion of the contract. It is clarified that the conclusion of the contract is considered as a) at the time of the Customer’s registration: the date of sending the email accepting the application of the prospective Customer as mentioned in article 2.4. a) above and b) in case of awarding new Services, the time of sending the application (by email or via the Platform) for the award of a new or renewal of the Service package or the award of individual Services. It is expressly clarified that the renewal or extension of the provision of existing Services (renewal or extension of an existing contract does not constitute a new contract and therefore the withdrawal does not apply).

4.4. If the Customer instructs or it is necessary for the provision of the Services to commence during the withdrawal period as described above, then he/she must check the corresponding box marked “start of services during the withdrawal period” during his/her registration or each time he/she sends a relevant request through the Platform. In this way, he submits his explicit request to taxblock.gr on a fixed medium, as provided for in article 3 c) 3 of the Law. 2251/1994 as in force. In the event that the Service is provided in full before the expiry of the withdrawal period, then the Service is considered to have been provided in full by virtue of the Customer’s prior express consent, and in this way the Customer acknowledges that he is no longer entitled to withdraw from the contract.

4.5. If the Customer exercises the right of withdrawal after having already submitted a request in accordance with Article 4.4. above, taxblock.gr will refund to the Customer, compared to the full coverage of the contract, the amount that will arise after deducting an amount proportional to the Services provided until the moment the Customer informed taxblock.gr in writing that he will exercise the right of withdrawal. The proportionate amount that the Customer must pay to the Platform is calculated as follows: The total amount paid minus the total cost of the individual services already provided which is calculated as the sum of their individual nominal values.

4.6. The withdrawal request is submitted in writing to taxblock.gr either by sending an email to info@taxblock.gr with the explicit title RETIREMENT or by sending the preprinted electronic form found on the Platform, after filling it out accordingly.

4.7. The number of offered Services indicated per package of subscription Services (see the relevant Table above) is the maximum that can be assigned by the Customer for the specific package, and the charge remains the same whether the Customer exhausts the above Services from the subscription package or not. Fees paid for a specific time are not refundable or credited at a later time even if the Customer does not assign the entire Package Services within the time provided. The same applies to individual Services that the Customer may have pre-purchased for a specific period of time. The fee will be paid and will not be refunded or credited for a later time even if the Service is not ultimately commissioned by the Customer. Otherwise the fees paid shall be forfeited as a reasonable and equitable penalty to the Tax Consultant for the time and/or manpower committed to be on standby to provide the particular Service/Subscription Package to the Client.

4.8. For your convenience, the following payment methods are provided for your convenience:

4.8.1.Payment by card

• via credit, debit and prepaid cards of Visa, Mastercard, Maestro, American Express, Diners, Discover.
• using the Masterpass e-wallet.

If you choose to use a credit card as a payment method, we inform you of the following:

A) at the time of your registration, the amount corresponding to the subscription or to the individual Services you have chosen is temporarily blocked upon your submission of the request for the provision of Services by the Platform and is released-credited to our account at the time of acceptance of your request. In the event that the time for which the amount has been temporarily committed by the payment service provider has elapsed and your request is subsequently accepted, then such acceptance shall be subject to and conditional upon the payment of the relevant amount (otherwise the contract between us shall not be terminated and there shall be no obligation on our part to provide Services).

Taxblock.gr, setting as its highest goal the maximum possible security of transactions, may (but is not obliged) to carry out a check through its partner payment service providers as to the accuracy of the payment details sent by Customers (when it comes to payment by credit card) at the stage of completing the request and the connection with the third party payment service provider and may reject the Customer’s request if it is found or there is the possibility that there is any problem with the data.

If the Customer has chosen the credit card as a payment method, the process will be carried out and completed through a trusted partner of taxblock.gr, a banking institution that provides all the security guarantees of electronic transactions. The collection and processing of the payment data sent by the Customer are only taken by the financial institutions cooperating with taxblock.gr, which are solely responsible for the processing of these data and for the completion of the payment.

By entering the credit card details for payment, each Member guarantees to taxblock.gr that he/she is the legal holder or beneficiary of the credit card.

4.8.2 Payment by deposit to one of the following bank accounts and sending the deposit slip by fax to +30 211 780 3359 or email to info@taxblock.gr

Please note that the Services will not begin to be provided until the above deposit slip is received by fax or email from taxblock.gr. All costs associated with payment via bank account, such as indicative deposit/transfer fees etc. are the responsibility of the Client.

4.8.3. Please note that the terms mentioned above in 4.8.1 also apply in the case of payment via paypal. It is also clarified that paypal are independent third party providers of electronic payment services and that you must first become a subscriber to this service by accepting the terms of use of this service. Taxblock.gr bears no responsibility for the terms of use and for the way electronic payments from paypal.

5. TERMINATION – INACTIVE ACCOUNT – ACCOUNT CLOSURE – SUSPENSION OF SERVICES

5.1. Inactive Account: after the expiry of the duration of the subscription package or the provision of individual Services chosen by the Customer and if there is no new order and payment for a new package or new individual Services, the account of the Customer concerned will be deactivated. This means that the Customer still has access to his account on the Platform and continues to be bound by these terms and conditions during this period. The account becomes fully active again as soon as the Customer selects and pre-pays for a new package of subscription Services or requests the provision of specific subscription Services.

5.2. Account Closed:

α) Each Customer may request the termination of this Agreement at any time and without justification and request the closure of his/her personal account on the Platform.This request is sent by email to taxblock.gr at the email address info@taxblock.gr. The termination will produce its legal effects immediately upon receipt of the instruction from the email of taxblock.gr as described above. In the event that the Customer exercises his right to unjustified termination , then any paid subscription amounts for Services that may be outstanding will not be refunded and will be forfeited as an agreed and reasonable penalty for early unjustified termination, and the Services will cease to be provided immediately from the date that the complaint develops its legal effects.

b) Taxblock.gr has the right to request the termination of the cooperation with a particular Customer at any time and completely unjustified by sending an email to the email address provided by the Customer, and the termination will be valid 3 working days from the delivery of the email (the day of delivery is agreed by the parties the day the email enters the recipient’s mail box, regardless of the date of reading by the latter). In this case only, any unearned Services shall be refunded to the Customer within a reasonable period of time by any reasonable means.

c) In the event of termination of the relationship by any party (by the Customer or by taxblock.gr) for any reason, then the account is closed and therefore the Customer no longer has access to the Platform Services, nor to the data of his/her account (since all his/her data – except those that are necessary to be retained by law or by contract – will be deleted) nor can he/she request the provision of Services by taxblock.gr. The same applies if the Customer simply gives an order to delete his account data. The data is completely deleted from taxblock.gr and there is no possibility of reproduction anymore. In the event that the deleted Customer wishes to resume services from taxblock.gr then he/she must re-apply the registration procedure for a prospective Customer as provided for in Article 2 above.

d) If the cooperation ends for any reason, taxblock.gr may return any documents in its possession if requested in writing by the Customer, at the expense and cost of the latter (Customer). The return receipt and / or email to the Customer that will include a relevant report of actions and / or documents delivered to the Customer will constitute a protocol of delivery of the Services and / or Documents from the Tax Consultant to the Customer. Taxblock.gr will no longer use the passwords to Taxis Net as provided in article 2.3. b) j) above. taxblock.gr will no longer bear any responsibility for the tax-accounting obligations of the Client.

6. Privacy Policy & Data Protection Policy APrivacy of Data and Information

6.1. Taxblock.gr strictly complies with the applicable legislation in relation to the protection of the personal data of individuals who are its Clients. All data collected from its Clients is necessary, relevant and appropriate for the performance of the services entrusted to taxblock.gr by the Clients. By completing, registering or sending personal data, each Customer declares that he expressly consents to the use of his personal data for the purposes described in detail in these terms. The order to store this data constitutes express consent to the processing of the Customers’ data.

6.2. The personal or other data provided by the Customer to taxblock.gr is necessary in order to enable the provision of taxblock.gr Services to the Customer at his (the Customer’s) request and initiative. Customers should always disclose information that is absolutely correct, accurate and up-to-date in relation to their person and their financial / tax situation. In the event of a subsequent change of any of these data, the Client must inform taxblock.gr in writing immediately as any error in these data may result in an incorrect tax/accounting picture of the Client. In the event that the contractual or legal obligations of taxblock.gr which are implemented through the use of the declared data are not fulfilled on time and properly due to the use of incorrect or not updated personal data declared by the Customer, taxblock.gr bears no responsibility.

6.3. In addition, any information or notification that will be made to the email address provided by the Customer to taxblock.gr during the creation of an account will be considered valid even if it is not delivered due to an error in the information provided and/or due to technical or other failure of the Customer’s server, and/or and/or the telecommunications provider, and/or due to a change in the information (if this change has not been notified in writing to taxblock in time.The taxblock.gr does not make any identification of the data declared by the Customer and bears no responsibility for the completeness, accuracy and legality of these.

6.4. Each Customer who is a natural person has the legal right to be informed in accordance with article 11 of Law 2472/1997, the right of access to data in accordance with article 12 of Law 2472/1997 and the right to object at any time to the processing of data concerning him/her in accordance with article 13 of Law 2472/1997.

Taxblock.gr does not disclose personal data to anyone except:

(j) those data relating to the execution and settlement of electronic credit card payments carried out by trusted partners – financial institutions that follow all appropriate security procedures to safeguard the information; and

i) data that are strictly necessary for the provision of the Services to Customers and are requested by the competent authorities.

j) following a relevant court decision or a prosecutor’s order or an order of a competent authority that has the right to do so (e.g. the State Tax Inspectorate, etc.)

6.5. Confidentiality of data collected for the provision of the Services to Customers

α) All data and information collected by taxblock.gr during the performance of the Services are governed by the principles of confidentiality of accounting services and reasonable measures are taken to protect and ensure the confidentiality of taxblock.gr. All data sent to taxblock.gr are managed exclusively by specially authorized persons related to the Services provided. To carry out the processing, taxblock.gr selects persons with corresponding professional qualifications that provide sufficient guarantees in terms of tax-accounting knowledge and personal integrity to maintain confidentiality.

b) Taxblock.gr does not disclose to any third party these data or provide access to them except to anyone who has the right to access or disclose them under these Terms and Conditions.

7. Cookies

Taxblock.gr does not use “cookies” related to the Customer and/or the Transaction made, except for those that are technically necessary for the operation, access and use of the Platform.

8. Restrictions on access and use of the Services taxblock.gr on the Platform

8.1 Taxblock.gr publishes from time to time articles, updates, laws, POL., instructions, opinions and other content on the Platform. These texts do not constitute a personalized service, advice or suggestion to any Client, but a general record and commentary on topical or key issues of tax interest. Any Client who is interested in further information or advice on specific content must send a relevant query to taxblock.gr and receive the specific chargeable Service based on the Service packages or individual Services (articles 3.2. and 3.3. above). We also note that anything published on taxblock.gr is up to date up to the date of writing this text. For this reason, users/Customers are advised to check the time of posting of the text.

8.2. It is forbidden to obstruct the operation of taxblock.gr and the replacement or modification of its content (questions, images, photos, modification, texts and others). It is forbidden to commit or facilitate in any way the commission of defamatory acts, the transmission of viruses, slave horses, worm viruses, logic bombs and any general action that may lead to an unacceptable or extensive burden on the infrastructure or the operation of taxblock.gr. Customers must also observe the privacy obligations and must refrain from any use of the website in a vulgar, offensive, illegal or obscene manner.

8.3. In addition, each Customer must refrain from any action or omission that may lead to the destruction of data, modification of data included in their account or in the Platform in general, cause dissatisfaction or harm to other Customers, violate the proprietary rights of third parties, infringe intellectual property rights and refrain from any other illegal act or omission.

8.4. The access and use of the website and the taxblock.gr Platform is made by the Customers at their full and exclusive responsibility. The connection of Customers to taxblock.gr is made by their own means and through companies and providers selected by them.

8.5. Taxblock.gr does not guarantee the accuracy or reliability of any information or third party content to which any links hosted on the Website or the Platform refer. The access of the Clients to these hyperlinks is at their sole responsibility. Taxblock.gr shall not be liable for any loss or damage that may be caused by a denial of service attack, viruses or other technologically harmful material that may infect the Hardware or Software of Customers, their data or other proprietary material due to the use of this Website or the Platform or the downloading of any material provided by taxblock.gr or any Website linked to it.

8.6. Taxblock.gr and its partners make every possible effort, in the context of the technological control that they carry out at regular intervals, to ensure that the Services and access to the Platform are carried out smoothly and without interruption and that the high level of security is maintained. However, it shall not be liable in the event that for any reason, including negligence, the operation of the Website or the Platform is interrupted or it becomes difficult and/or impossible to access it and the Client’s account and/or the Client’s account, despite the security measures observed, “viruses” or other harmful software are detected and transmitted to the terminals of the users/visitors, or if third unauthorized persons interfere in any way with the content and operation of the site or platform, making it difficult to use it or causing problems in its proper functioning. Also taxblock.gr is not responsible in case of interruption of access to the site or platform for reasons beyond its control, as well as for reasons due to technical or other network weakness or force majeure or accidental events. Also expressly noted specifically for the case of any loss or destruction of data from the Client’s account by the fault of the Tax Consultant the liability of taxblock.gr is limited solely to the re-posting of data based on the back up received.

8.7 The Customer is responsible for any damage that may be caused to taxblock.gr from defective or improper use of taxblock.gr or the Platform and from violation of these terms of use. He must access the Platform and his account by observing all security rules and without any act or omission that may cause damage, damage or interruption of the Services.

8.8 Each Client undertakes to indemnify, defend and hold harmless the Tax Consultant, any of its employees, associates or invitees providing the Services from any and all third party claims, liability, damages and/or costs (including, but without limitation, legal fees) arising out of or in connection with the Client’s unlawful use of the Platform or the Client’s breach of the Terms and Conditions or in the event that any third party takes legal action against taxblock.gr for acts or omissions of the Customer (including but not limited to tax or other authorities).

8.9 All the limitations of liability stated in these terms of use are valid and binding on the parties (Customer and taxblock.gr) which the Customer acknowledges and accepts in their entirety as valid and in accordance with good faith and commercial morals.

9. Property

9.1. The website www.taxblock.gr is the official website of taxblock.gr through which taxblock.gr provides its services. The intellectual property rights to the software and the Platform for the provision of the Services, to the content of the Website belong either to taxblock.gr itself or to its legal beneficiaries who have granted it a relevant license and are protected by the applicable copyright legislation.

9.2. Taxblock.gr exclusively owns the software that manages all the Services and the Platform to which each Customer gains access after registration as a Customer and always subject to the timely and proper payment of the taxblock.gr fee.

9.3. The distribution, total or partial copying, transfer, exploitation, republication, modification or reproduction of the Services as well as their subleasing for any exploitation by the Customers without or without consideration is expressly prohibited. It is also not allowed to modify, translate, decompile, reconstruct or create derivative works of the Services offered by taxblock.gr.

9.4. The trademarks, the logo and the url of taxblock.gr belong exclusively to taxblock.gr. The appearance of the taxblock.gr trademark on the website of the Members for the performance of the Services does not imply the license to use it by the Members or the connection between taxblock.gr and the Members, except as stated in these terms of use. Taxblock.gr does not grant any permission or consent to use, in any way other than as provided in these terms, its trademarks to Members or third parties.

10. Law governing the Services provided and Applicable law and jurisdiction

10.1. The Services provided by the taxblock.gr are governed by Greek law and are provided on the basis of the Greek legal order and the bilateral or international taxation conventions applicable in the Greek territory.

10.2. These terms are governed by and construed in accordance with the laws of Greece. You agree, as we do, that you submit to the exclusive jurisdiction of the courts of the city of Athens in Greece.

11. Final terms

11.1 The above Terms and Conditions bind the parties (Customers and taxblock.gr) as a whole and constitute the entire contract of the parties and supersede any and all previous and current contracts between the above parties.

11.2. The parties (Customer and taxblock.gr) are related to a relationship of independent service provision (lease of independent services) and no other relationship is implied or implied, such as but not limited to distribution/representation, dependent work, cooperation or other.

11.3. In the event that any term of these Terms and Conditions is found to be abusive or cancelled, this shall not affect the other terms of the contract which shall remain in force and binding on the parties.

11.4 Any delay by either party in exercising some or all of its rights under these terms and conditions, or in tolerating any act or omission, will not result in the impairment or waiver of that right, which may be exercised at any time at a later stage and at the reasonable discretion of the party with a legitimate interest in exercising it.