Cookie Policy

This Cookie Policy governs the use of cookies on this website. Cookies are small text files which are stored on a device’s hard drive and which contain certain information and sometimes personal data.

1. General

1.1 Your personal data are processed by International VAT Association IVZW, with registered seat at Kleine Moerstraat 5b, 8000 Bruges, Belgium, with enterprise number 0840.204.397 (“IVA”), acting in the capacity of data controller.

If you have any remarks or questions, please contact our Secretariat at info@VATassociation.org.

1.2 The terms within this Cookie Policy have to be interpreted in accordance with the General Data Protection Regulation (GDPR) (EU Regulation 2016/679 of 27 April 2016 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data and repealing Directive 95/46/EC).

1.3 We reserve the right to modify or amend this Cookie Policy on our own initiative. Each change or modification will be communicated via this website.

1.4 By continuing to use this website after having been informed of the use of cookies, you acknowledge that you have read this Cookie Policy carefully. You may, however, at all times change your cookie preferences through the cookie settings.

2. Cookies

2.1 When you visit this website, IVA places a number of cookies with your consent. You can give your consent by clicking on the “I agree” button” in the cookie banner. However, not allowing cookies when visiting this website may cause certain or all features of this website to stop working properly.

2.2 You can avoid cookies being placed by configuring your browser as such.

2.3 The following cookies are being used on this website:

Functional cookies:

These cookies are needed for this website to work properly and to give you a good user experience.

Analytical and statistical cookies:

Name of the cookie

Function description

Lifespan

_utma

This cookie is used to keep track of the number of times a website user has visited the website.

2 years

_utmb

This cookie takes a stamp of the exact moment in time when the website user enters the website.

session

_utmc

This cookie takes a stamp of the exact moment in time when the website user leaves the website.

session

_utmt

This cookie is used to throttle requests rate.

> day

_utmv

This cookie is used to store website user-level custom variable data.

2 years

_utmz

This cookie is used to collect data on what search engine is used and what links is clicked on.

six months

 

3. Which personal data items do we process?

3.1 IVA processes your electronic identification data (such as your IP address, your browser preferences, the moment in time when you enter the website, etc.).

4. What are the purposes and the legal bases to process your personal data?

4.1 IVA processes your personal data to perform statistical analyses so that we may improve our website, products and services or develop new products and services.

4.2 We only process your personal data for this particular processing activity if you give your consent to do so.

IVA may process your personal data for the preservation of the legitimate interests of IVA, its partners or a third party if your use of this website can be considered (a) a violation of any applicable terms of use or the intellectual property rights or any other rights of a third party, (b) a threat to the security or integrity of this website, (c) a danger to this website or any of IVA’s or its subcontractors’ underlying systems due to viruses, Trojan horses, spyware, malware or any other form of malicious code, or (d) in any way hateful, obscene, discriminating, racist, slanderous, spiteful, hurtful or in some other way inappropriate or illegal.

4.3 This processing is necessary to pursue our legitimate interest and the legitimate interest of third parties, namely to guarantee the security/protection of our website from misuse and illegal activities.

IVA processes your personal data in order to be able to defend us in judicial or other proceedings.

4.4 This processing is necessary to pursue our legitimate interest, i.e. to defend ourselves in the event of a dispute.

IVA processes your personal data to comply with legal obligations or to comply with any reasonable request from competent law enforcement agents or representatives, judicial authorities, governmental agencies or bodies, including competent data protection authorities. Your personal data may be transferred upon IVA’s own initiative to the police or a judicial authority as evidence or in the event of justified suspicions of an unlawful act or crime committed by you through the use of this website.

4.5 This processing is necessary to comply with our legal obligations.

5. How long will we keep your personal data?

5.1 As a general principle, we keep your personal data for as short as possible and no longer as necessary to achieve the purposes described above. When your personal data are no longer necessary, they will be safely deleted.

We would like to emphasize that we provide the necessary appropriate safeguards for the security and integrity of your personal data.

6. Who receives your personal data?

6.1 Except for the situation described in Article 2, IVA does not send your personal data in an identifiable manner to any third party without your explicit consent to do so. However, you understand that our use of analytical and statistical cookies may imply that the third party providers of these cookies may obtain certain information about you, including information about your browsing behavior.

6.2 IVA relies on third parties, such as IT service providers, to provide you with this These third-party processors may only process your personal data on IVA's behalf on the basis of explicit written instructions from IVA. IVA guarantees that all external processors are selected with due care and IVA obliges them to respect the security and integrity of your personal data. In addition, Google may process your personal data as well. You can find more information on how Google processes your personal data in Google’s own privacy policy.

In principle, your personal data will only be processed within the European Economic Area (i.e. the European Union, Norway, Iceland and Liechtenstein). Should the aforementioned purposes require that your personal data is processed outside the European Economic Area, we ensure that your personal data will be protected to the fullest extent possible.

7. What are our quality assurances?

7.1 IVA considers and treats personal data as confidential information.

7.2 IVA will take appropriate technical and organisational measures to protect your personal data against the loss, alteration or unauthorised disclosure of, or access to, transmitted, stored or otherwise processed data, whether accidentally or unlawfully.

7.3 IVA will de-identify your personal data when they are no longer necessary for the purposes outlined in the purpose for processing, if appropriate.

8. What are your rights?

8.1 As a data subject you have certain rights. Please note that not all rights will necessarily apply to you.

You have the right of access, the right to rectification, the right to erasure, the right to data portability, the right to object and the right to restriction of processing. You also have the right not to be subject to a decision based solely on automated processing, including profiling, which produces legal consequences for you or similarly affects you. In addition, you have the right to withdraw your consent. This only applies to situations where the processing is based on your consent.

8.2 To exercise your rights as described in this Cookie Policy, you can contact our Secretariat. To that end, you can submit a written request to info@VATassociation.org, stating the right to which your request relates. In addition, you have to add a copy of your valid identity card on which the validity date and your signature are clearly visible, in order to prevent illegal or fraudulent requests. As soon as your request is received by our Secretariat, you will receive an acknowledgement of receipt. Your request will then be dealt with within a reasonable period of time. If you are still dissatisfied, you have the right to contact the supervisory authority.

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IVA Meeting with the Portuguese Tax Authorities

The International VAT Association (IVA), represented by its President, Stephen Dale, and Board Member, Fátima Gouveia, met with the representatives of the Portuguese Secretary of State for Tax Affairs and of the Portuguese VAT Authority on the 9th of July 2019, in Lisbon. The IVA thanked the authorities for meeting with us at short notice.

Download the full Communique soon available.

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Disclaimer:  The information contained in the present page is general and does not constitute legal advice. Before taking any decision or action on the above information you should take the appropriate professional advice.