I.General information
Contact data of the responsible person
Dieter Höhne, Steuerberater / Tax Accountant
Reutherstraße 1a-c
53773 Hennef
Telephone: +492242 96979-0
Fax: +492242 96979-29
E-mail: info@dieter-hoehne.de
II.Specific information about the collection of personal data
1.Visiting the website
a) Purpose of data collection and processing
Each time a user accesses a page of our offer and each time a file stored on the website is called up, the access data about this process is stored in a log file. Each record consists of:
(1) the page the file was requested from,
(2) the name of the file,
(3) the date and time of the request,
(4) the amount of data transferred,
(5) the access status (file transferred, file not found etc.),
(6) a description of the type of operating system and web browser used,
(7) the client IP address.
The client IP address is used for the purpose of transmitting the requested data; it will be anonymised after deletion of the technical requirement by deleting the last number pad (Ipv4) or the last octet (Ipv6).
b) Duration of storage
The data is stored with each access of a user on one site of our offer and with each call of our internet presence and is deleted, as soon as it is no longer necessary for the purpose of the survey, which is the case when the visitor leaves our website.
c) Legal basis
The temporary storage of the aforementioned data is based on the legal basis of Art. 6 para. 1 lit. f EU General Data Protection Regulation ("GDPR"). The legitimate interest lies in the provision of our website.
d) Opposition and remedy possibility
The data subject may object to the processing
2. Execution of the contract
a) Purpose of data collection and processing
Name, address(es), bank details, e-mail address, telephone or telefax number, client IP address at the time of the submission of a contract declaration are collected, stored and processed solely for the purpose of establishing or executing the contract, which includes in particular the billing and processing of the contract.
Personal data will only be passed on to third parties if this is necessary for the purpose of executing the contract, e.g. when commissioning a shipping company or using a payment service company.
b) Duration of storage
Once the data is no longer necessary to achieve its purpose, it will be deleted. This period is five years for personal data subject to § 147 AO and ten years for personal data subject to § 257 HGB (German Commercial Code). The periods begin at the end of the calendar year in which the data were collected.
c) Legal basis
TThe storage of the aforementioned data is based on the legal basis Art. 6 para. 1 lit. b and lit. c GDPR.
d) Opposition and remedy possibility
Since there are legally standardized retention periods and the data must remain stored and processed for the contract execution, an objection or a deletion is not possible.
3. E-mail, fax or telephone contact
(a) Purpose of data collection and use
A user can contact us by e-mail (also via contact form), fax or telephone. We store the data transmitted to us and provided by the data subject for the purpose of processing the request. These data are name, address, e-mail address, telephone and/or fax number, date and time of the request and the description of the request, if necessary contract data, if the request takes place in the context of contracting or completion. The data will not be passed on to third parties. They are used to process the contact request of the data subject.
b) Duration of storage
Once the data is no longer necessary to achieve its purpose, it will be deleted, which is the case when the conversation is finalized and the facts clarified and there are no contractual or tax retention periods. This period is five years for personal data subject to § 147 Tax Code (AO) and ten years for personal data subject to § 257 HGB (German Commercial Code). The deadlines start at the end of the calendar year in which the data was collected.
c) Legal basis
The storage of the aforementioned data is based on the legal basis Art. 6 para. 1 lit. b GDPR in the context of contract initiation or fulfillment or according to Art. 6 para. 1 lit. f GDPR. The legitimate interest of the responsible person is to be able to process the contact request and to be able to prevent abuse of the contact request. Revocation of consent possible at any time does not affect the legality of the processing of personal data on the basis of consent until revocation.
d) Opposition and remedy possibility
The data subject has the possibility to revoke the consent given by him/her for data processing and to object to the storage at any time. Then the data stored for the process will be deleted. If a contract has been concluded, the provisions of II.2 above shall apply.
III Rights of the data subject
If "personal data" are processed by the user on our website, then the data subject has the following rights towards the person responsible in accordance with the GDPR.
1. Right of access by the data acording to Art. 15 GDPR
The data subject has the right to the following information:
a) the processing purposes;
b) the categories of personal data being processed;
c) the recipients or categories of recipients to whom the personal data have been or are being disclosed, in particular in the case of beneficiaries in third countries or international organizations;
d) if possible, the planned duration for which the personal data will be stored or, if that is not possible, the criteria for determining that duration;
e) the existence of a right to rectification or erasure of personal data concerning them, or of limitation of processing by the controller or of a right to object to such processing;
f) the existence of a right of appeal to a supervisory authority;
g) if the personal data are not collected from the data subject, all available information on the source of the data;
h) the existence of automated decision-making including profiling under Article 22 (1) and (4) GDPR and, at least in those cases, meaningful information about the logic involved and the scope and intended impact of such processing on the data subject.
i) where personal data are transmitted to a third country or to an international organization, the data subject shall have the right to be informed of the appropriate safeguards in accordance with Article 46 of the GDPR in connection with the transfer.
We provide the data subject with a copy of the personal data that is the subject of the processing. For all other copies requested by the data subject, the responsible person may request an appropriate fee based on the administrative costs.
2. Right to rectification according to Art. 16 GDPR
The data subject has the right to demand from the responsible person without delay the correction of incorrect personal data concerning him. In consideration of the purposes of the processing, the data subject has the right to request the completion of incomplete personal data, including by means of a supplementary statement.
3. Right to erasure according to Art. 17 GDPR
The data subject has the right to demand that the data subject's personal data be deleted immediately and the data controller is obliged to delete personal data immediately if one of the following reasons applies:
a) the personal data are no longer necessary for the purposes for which they were collected or otherwise processed;
b) the data subject revokes their consent, to which the processing pursuant to Art. 6 para. 1 lit. a or Art. 9 para. 2 lit. a GDPR and there is no other legal basis for the processing;
c) the data subject submits an objection to the processing in accordance with Art. 21 (1) GDPR and there are no legitimate reasons for the processing, or the data subject objects to the processing pursuant to Art. 21 (2) GDPR;
d) the personal data were processed unlawfully;
e) the deletion of personal data is necessary to fulfill a legal obligation under Union or national law to which the controller is subject;
f) the personal data were collected in relation to information society services offered pursuant to Art. 8 (1) GDPR.
4. Right to restriction of processing under to Art. 18 GDPR
The data subject has the right to require the controller to restrict the processing if one of the following conditions is met:
a) the accuracy of the personal data is disputed by the data subject for a period allowing the controller to verify the accuracy of the personal data;
b) the processing is unlawful and the data subject refuses to delete the personal data and instead requests the restriction of the use of personal data;
c) the controller no longer needs personal data for processing purposes, but the data subject requires them to assert, pursue or defend legal claims; or
d) the data subject has lodged an objection to the processing pursuant to Art. 21 (1) GDPR, as long as it is not certain that the legitimate reasons of the responsible person prevail over those of the data subject..
5 Right to instruction according to Art. 19 GDPR
If the data subject has asserted a correction pursuant to Art. 16 DSGVO, a deletion of Art. 17 (1) GDPR or a restriction of processing pursuant to Art. 18 GDPR with respect to the responsible person, and the person in charge has all the recipients against whom the personal data of the data subject, about the request of the data subject informed (as far as this was not impossible or associated with disproportionate effort), the data subject has the right to be informed by the responsible person about the recipient.
6 Right to data portability according to Art. 20 GDPR
The data subject has the right to receive personal data relating to him, provided to a responsible person, in a structured, common and machine-readable format, and has the right to transfer this data to another person without hindrance, provided that
a) processing on consent in accordance with Art. 6 para. 1 lit. a or Art. 9 para. 2 lit. a or on a contract pursuant to Art. 6 para. 1 lit. b GDPR is based and
b) the processing is done by automated means.
Rights and freedoms of other persons must not be affected. When exercising the right to data portability in accordance with paragraph 1, the data subject has the right to obtain that the personal data are transmitted directly by us to another responsible person, as far as this is technically feasible
The exercise of the right to data portability is without prejudice to the right of cancellation under Art. 17 GDPR. The right to data portability does not apply to any processing necessary for the performance of a task in the public interest or in the exercise of official authority delegated to the controller.
7 Right to objection according to Art. 21 GDPR
The data subject has the right, at any time for reasons arising from his particular situation, against the processing of personal data pertaining to him which, on the basis of Article 6 (1) lit. e or f GDPR takes an objection; this also applies to profiling based on these provisions.
We no longer process the personal data unless we can demonstrate compelling legitimate reasons for processing that outweigh the interests, rights and freedoms of the data subject, or the processing is for the purpose of asserting, exercising or defense of legal claims.
If personal data are processed in order to operate direct mail, the data subject has the right at any time to object to the processing of personal data concerning him for the purpose of such advertising; this also applies to profiling insofar as it is associated with such direct mail. If the data subject objects to processing for direct marketing purposes, the personal data will no longer be processed for these purposes. A consent given by the data subject can be revoked at any time. However, the collection and processing up to that date remains legal.
8 Automated decisions in individual cases incl. profiling according to Art. 22 GDPR
The data subject has the right not to be subjected to a decision based solely on automated processing, including profiling, which has a legal effect on him or similarly significantly adversely affects him.
This does not apply if the decision
a) is required for the conclusion or performance of a contract between the data subject and us,
b) is permitted by Union or Member State legislation to which we are subject, and where such legislation contains appropriate measures to safeguard the rights and freedoms and legitimate interests of the data subject, or
c) with the express consent of the data subject.
These decisions may not be based on special categories of personal data pursuant to Art. 9 (1) GDPR, unless Article 9 (2) lit. a or g GDPR applies and appropriate measures have been taken to protect the rights and freedoms as well as the legitimate interests of the data subject.
In the cases referred to in paragraphs (a) and (c), we shall take reasonable steps to safeguard the rights and freedoms and legitimate interests of the data subject, including at least the right to obtain the intervention of a person on our side, the statement of one's own position and on contestation of the decision.
9 Right to lodge a complaint with a supervisory authority in accordance with Art. 77 GDPR
Each data subject is without prejudice to any other administrative or judicial
appeal the right to complain to a supervisory authority, in particular in the Member State of its residence, place of work or place of alleged infringement, if the person concerned considers that the processing of personal data concerning him / her violates this regulation.
The supervisory authority to which the complaint has been submitted shall inform the complainant of the status and results of the complaint, including the possibility of a judicial remedy pursuant to Article 78 of the GDPR.
10. Right to effective judicial remedy in accordance with Art. 79 GDPR
Without prejudice to any available administrative or extrajudicial remedy, including the right to complain to a supervisory authority under Article 77 GDPR, any data subject shall have the right to an effective judicial remedy, if he considers that the rights conferred on him by that regulation are not in conformity infringement of the processing of his personal data.
Claims against us or against a processor are brought before the courts of the Member State in which we or the processor have a place of business. Alternatively, such actions may be brought before the courts of the Member State in which the data subject is resident unless we or the processor is an authority of a Member State acting in the exercise of its sovereign powers.
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