Privacy notice

This translation is provided for convenience; the Italian version prevails.

Last updated: 1 October 2026

1. Data controller

The data controller is Babici Simone, Esperto Contabile (accountant registered in Italy), with offices at Via Sant'Antonino 52, 10139 Torino (TO), P. IVA (Italian VAT number) IT12678700019.

Contact details for exercising your rights: email info@studiocontabiledetax.it, PEC (Italian certified email) pec@pec.studiocontabiledetax.it, telephone 389 240 9357.

2. What data is collected

Browsing data

The computer systems and software procedures that run this website acquire, in the course of their normal operation, certain data whose transmission is implicit in the use of Internet communication protocols: IP addresses, browser type and operating system, time of the request, pages visited. This data is processed by the hosting provider for security purposes, to keep the service working properly and to generate aggregate statistics.

Data provided voluntarily

Through the contact form (which opens WhatsApp or the email program with the message already written, without saving anything on the website), by sending emails or WhatsApp messages, or by telephoning the practice, the data subject may provide identification and contact data (first name, surname, email, telephone) and the information contained in the text of the request. Please do not enter in online forms any data belonging to special categories (Art. 9 GDPR), such as data concerning health: for sending confidential documents, the practice will indicate the secure channel to use.

Data processed in the course of the professional engagement

To carry out professional engagements and tax assistance procedures, the practice processes the necessary personal, tax, income, asset and family data, including (where essential for obtaining tax deductions, income deductions or benefits) information concerning health or other special categories of data. In these cases, processing takes place on the basis of the applicable legal provisions and, where required, of the explicit consent collected through a specific notice handed over when the engagement is given.

3. Purposes and legal bases

Responding to requests for information

Legal basis: performance of pre-contractual measures taken at the request of the data subject (Art. 6(1)(b) GDPR).

Performance of the professional engagement and of tax procedures

Legal basis: performance of the contract (Art. 6(1)(b) GDPR).

Compliance with legal obligations

Accounting, tax, document retention and anti-money laundering obligations (Art. 6(1)(c) GDPR).

Website security and defence of legal claims

Legal basis: legitimate interest of the controller (Art. 6(1)(f) GDPR).

4. Whether providing data is mandatory

Providing the data marked as mandatory in the contact form is necessary to respond to the request: without it, no reply is possible. Providing the data needed to carry out the engagement is essential for the professional service to be performed.

5. Recipients of the data

Data may be disclosed, to the extent necessary, to:

• Meta Platforms Ireland Ltd, as an independent data controller for messages exchanged via WhatsApp, in accordance with its own privacy notice;
• the Italian tax authorities (Amministrazione finanziaria), INPS (the Italian social security institute), municipalities, Chambers of Commerce and other public bodies to which filings are addressed;
• CAF CGN S.p.A. (an authorised tax assistance centre) and its structures, for tax assistance procedures carried out through the Centro Raccolta Dati (data collection centre), in accordance with the privacy roles defined in the relationship with the CAF;
• providers of IT, management software and digital archiving services, appointed as data processors under Art. 28 GDPR;
• professionals and consultants who work with the practice to carry out the engagement (for example consulenti del lavoro (payroll and employment consultants), notaries, lawyers), within the limits of the activity entrusted to them;
• banks and insurance companies, where necessary to carry out the engagement.

Data is neither disseminated nor transferred to third parties for marketing purposes.

6. Transfers outside the European Union

The data held by the practice and by this website is stored on systems located in the European Union. The use of WhatsApp may involve a transfer of data to third countries carried out by Meta, on the basis of the safeguards provided for by Articles 44 et seq. of the GDPR (standard contractual clauses).

7. Retention period

• Contact requests not followed by an engagement: as a rule, 12 months from the last contact.
• Data relating to professional engagements: for the entire duration of the relationship and thereafter for the period required by legal obligations under civil, tax and anti-money laundering law.
• System logs: according to the technical periods set by the hosting provider.

8. Rights of the data subject

The data subject may at any time exercise the rights provided for by Articles 15 to 22 of the GDPR: access to their data, rectification, erasure, restriction of processing, portability, objection to processing based on legitimate interest, and withdrawal of consent where given (without affecting the lawfulness of processing carried out before withdrawal).

Requests should be sent to the contact details given in section 1. The data subject also has the right to lodge a complaint with the Garante per la protezione dei dati personali (the Italian Data Protection Authority).

9. Automated decision-making

No automated decision-making, including profiling, that produces legal effects concerning the data subject is used.

10. Cookies

Information on the cookies and similar technologies used by this website is set out in the cookie policy.

11. Changes

This notice may be updated to reflect changes in the law or in the practice's organisation. The version published on this page is the one in force.