Terms and Conditions

TERMS AND CONDITIONS OF DIGITAL CONTENT

DELIVERY VIA THE Tributo.pl ONLINE STORE

(hereinafter: “Sales Terms and Conditions”)


GENERAL PROVISIONS


§ 1.

DEFINITIONS

These Sales Terms and Conditions specify the conditions for concluding the Digital Content Delivery Agreement and the rules for using services provided by the Seller, i.e., Tributo Accounting Office Limited Liability Company based in Wrocław. Whenever the following capitalized terms are used in the Sales Terms and Conditions, they shall have the following meanings unless the context clearly indicates otherwise:

1. CSC – Customer Service Center, through which the Customer can obtain information via email about the offered Digital Content, Store, and Sales Terms and Conditions;

2. Price – the amount specified in Polish zlotys as gross remuneration (including applicable taxes) due to the Seller for delivering Digital Content to the Customer in accordance with the Digital Content Delivery Agreement;

3. Password – a string of alphanumeric characters necessary for authorization when accessing the Account, specified by the Customer during Account creation. The Customer is obligated to maintain strict Password confidentiality (not to disclose it to any third parties). Password reminder or change can be initiated by clicking the “remind/change password” link. The Password recovery procedure is carried out by the Service Provider;

4. Customer – a natural person with full legal capacity or a legal entity or organizational unit without legal personality, properly represented by an appropriate natural person, who accepts the Sales Terms and Conditions;

5. Compatibility – the interaction of Digital Content with computer hardware or software that is commonly used for Digital Content of the same type, without the need for conversion;

6. Consumer – a Customer who is a natural person entering into a Digital Content Delivery Agreement with the Seller for purposes not directly related to their business or professional activity;

7. Entrepreneur with Consumer Rights – a Customer who is a natural person entering into a Digital Content Delivery Agreement directly related to their business activity, when the content of this agreement shows that it does not have a professional nature for them, resulting in particular from the subject of their business activity, made available based on the Central Register and Information on Business Activity regulations;

8. Customer Account/Your Account/Account – space made available to the Customer within the Service in accordance with the Service Provision Agreement/Digital Content Delivery Agreement, allowing the Customer to use additional functionalities/services;

9. Cart – a service provided by the Service Provider to every Customer and every Store user who uses the Store, consisting in particular of enabling easy conclusion of Digital Content Delivery Agreements, specified by separate regulations, displaying the Price summary of individual Digital Content and all Digital Content collectively;

10. Login – Customer’s email address provided within the Service during Account creation by the Customer;

11. Payment Operator – collectively or individually, entities providing payment services;

12. Sales Terms and Conditions – this document, specifying the rules for concluding Digital Content Delivery Agreements and the rules for providing and using services offered by the Seller through the Store to Customers. The Sales Terms and Conditions specify the rights and obligations of the Customer and Seller. In terms of services provided electronically, these Sales Terms and Conditions constitute regulations as referred to in Article 8 of the Act of July 18, 2002, on Providing Services by Electronic Means (i.e., Journal of Laws of 2020, item 344, as amended);

13. Service – the platform for providing Account and Store access, constituting a set of interconnected web pages, available via the URL: https://www.tributo.pl/en;

14. Store – a platform for delivering Digital Content offered by the Seller, operated by the Seller;

15. SellerTributo Accounting Office Ltd. based in Wrocław at Bolesława Krzywoustego 73/1, 51-166 Wrocław, entered into the register of entrepreneurs maintained by the District Court in Wrocław, VI Commercial Division of the National Court Register, under KRS number 0000663790, Tax ID (NIP): 8952121755;

16. Digital Environment – computer hardware, software, and network connections used by the Customer to access or use Digital Content;

17. Digital Content – content produced and delivered in digital form, not recorded on a tangible medium, delivered by the Seller through the Store to the Customer for payment of the Price. Whenever the Terms and Conditions refer to Digital Content, this also applies to goods that serve solely as a carrier of Digital Content, unless otherwise stated in a given provision;

18. Digital Content Delivery Agreement – an agreement concluded using means of distance communication and concerning the delivery of Digital Content by the Seller to the Customer for payment of the Price. Digital Content delivery may take place in the form of a Purchase;

19. Payment Service – a service provided by one of the Payment Operators;

20. Technical Requirements – minimum technical requirements necessary to use the Service and conclude Digital Content Delivery Agreements as specified in Appendix 1 to the Sales Terms and Conditions – Technical requirements for using the Service;

21. Purchase – a method of delivering Digital Content under the Digital Content Delivery Agreement consisting of enabling the Customer to download Digital Content to a device or access Digital Content depending on the selected file format in which the Digital Content or Digital Services data is stored. Types of Purchases are specified in Appendix 3 to the Sales Terms and Conditions;

22. Order – a form made available within the Store, specifying individual Digital Content and Customer data necessary for concluding and performing the Digital Content Delivery Agreement.

§ 2.

CUSTOMER SERVICE CENTER

The Customer Service Center (CSC) provides Customers with information regarding the Seller’s business activities on working days between 7:00 AM and 3:00 PM at the email address: biuro@tributo.pl.

§3.

LICENSE


1. The exclusive rights to Content made available or placed within the Store by the Seller, in particular copyright, are legally protected and belong to the Seller. The Customer is entitled to use the aforementioned Content free of charge, as well as to use Content posted in accordance with law and already distributed by other Customers within the Store, but only within the scope of permitted personal use. Using the Content in any other scope is permitted only based on express, prior consent, granted by the authorized entity in writing under pain of nullity and within the limits of generally applicable law.

§4.

CONCLUSION OF FREE SERVICES AGREEMENT

1. The Seller provides the following free services to Customers through the Store, in particular:

a. enabling Customers to place Orders and conclude Digital Content Delivery Agreements;

b. ability to verify the status of submitted Orders;

c. ongoing updates of submitted Order status;

2. The condition for using the services indicated above is meeting the minimum Technical Requirements specified in Appendix 1 to the Sales Terms and Conditions by the end device and IT system used by the Customer;

3. To ensure proper implementation of the Digital Content Delivery Agreement, the Customer is obligated in particular to:

a. provide only true, current, and all necessary Customer data in the Order;

b. promptly update data, including personal data, provided by the Customer to the Seller in connection with the conclusion of the Digital Content Delivery Agreement to the extent necessary for its proper performance;

c. use Digital Content offered by the Seller in a manner consistent with applicable law, provisions of the Sales Terms and Conditions, as well as accepted customs and principles of social coexistence in this regard, including in a manner that is not burdensome for other Customers and the Seller and does not interfere with the work of the Seller or the Store;

d. timely payment of the Price and other costs agreed upon by the Customer and Seller;

4. The Customer is also obligated to:

a. not deliver or transmit within the Store any Content prohibited by applicable law, in particular Content infringing third parties’ economic copyrights or their personal rights;

b. not undertake actions such as:

– sending or placing unsolicited commercial information in the Store or placing any Content that violates law (prohibition of placing illegal content);

– undertaking IT activities or any other activities aimed at obtaining information not intended for the Customer, including data of other Customers;

– unauthorized modification of Content provided by the Seller, in particular Prices or descriptions of Digital Content provided within the Store;

– abusing rights granted to the Customer by the Seller or legal provisions, in a manner that is contrary to the socio-economic purpose of such right or principles of social coexistence;


5. Violation of any of the obligations indicated in section 4 above is understood as a gross violation of these Sales Terms and Conditions.

§5.


COMPLAINTS ABOUT FREE SERVICES

1. The Customer has the right to file a complaint about free services provided by the Seller at any time.

2. The Customer can submit a complaint about free services to the Seller, particularly via email. To expedite complaint processing, we ask to provide a brief description of the reasons justifying the complaint and contact details of the Customer filing the complaint.


3. The complaint will be processed by the Seller within 30 days from the date of receiving the Customer’s complaint. A response to the complaint will be provided within the same timeframe.

§6.


RULES FOR DELIVERING DIGITAL CONTENT

CONCLUSION AND EXECUTION OF DIGITAL CONTENT DELIVERY AGREEMENT

1. Information provided within the Store constitutes an offer to conclude a Digital Content Delivery Agreement directed by the Seller to Customers. Concluding the Digital Content Delivery Agreement requires the Customer to have an Account;

2. The Seller enables the Customer to place an Order in the following manner, sequentially (technical actions comprising the Digital Content Delivery Agreement conclusion procedure):

a. Orders for Digital Content can be placed 24 hours a day, 7 days a week;


b. Digital Content Order can be placed by a Customer who has or will create an Account during the Order process;

c. The Customer adds selected Digital Content to the Cart, then proceeds to the Order form or directly goes to the Order form via a short path;

d. A Customer with an Account confirms data necessary to place the Order and execute the Digital Content Delivery Agreement or provides other data;

e. A Customer creating an Account completes data necessary to place the Order and execute the Digital Content Delivery Agreement;

f. Until the Customer activates the functionality marked with the message “Order and Pay”, the Customer can independently correct data entered into the Cart or Order, particularly editing and correcting them, including adding/removing Digital Content and modifying payment method;

g. The Customer places an Order with the Seller by activating the Store functionality marked with the message “Order and Pay”, indicating that the Order placed by the Customer entails the obligation to pay the Price;

h. At the moment of clicking the “Order and Pay” button and placing the Order (customer’s declaration of intent to conclude an agreement with the Seller), the Digital Content Delivery Agreement is considered concluded. The functionality mentioned in the previous sentence becomes active when the Customer accepts the Sales Regulations;

i. After placing the Order, the Customer will receive an email containing all essential Order elements, confirming the conclusion of the Digital Content Delivery Agreement;


j. The Digital Content Delivery Agreement is concluded at the moment specified in item i. above in the situation of selecting the payment type mentioned in § 8 section 1 item a of these Regulations, subject to the condition precedent of payment within the period specified in § 8 section 3 of the Regulations;

3. The Conclusion of the Digital Content or Digital Services Agreement is carried out through remote communication means, i.e., through electronic communication channels within the Service;

4. Recording, securing, making available, and confirming the content of the Digital Content or Digital Services Agreement to the Customer occurs by sending the Customer an email containing confirmation of the distance agreement under Article 21 of the Consumer Rights Act and by sending Digital Content to the email address specified in the order;

5. The Customer can cancel or modify the placed Order until the Order receives the status “Accepted”. The Customer can verify the current Order status in the Orders tab available from the Customer Account level. Changes can be made by contacting Customer Service via email. The Consumer’s/Entrepreneur’s right to cancel or modify the Order does not affect their right to withdraw from the agreement as described in §10 of the Regulations. After cancellation or modification, the Customer will receive confirmation via the email provided during registration;

6. Order modification as described in section 5 above is not possible if the Customer chose card or electronic transfer payment and the change would increase the order value. This does not affect the Consumer’s/Entrepreneur’s rights to withdraw from the agreement under §11 of the Regulations or the Customer’s right to place a new Order;

7. VAT invoices are sent to the email provided for order fulfillment by the 15th day of the following month. Invoice corrections (e.g., in case of withdrawal from the Digital Content Delivery Agreement) are delivered electronically to the same email address;

8. To ensure proper execution of the Digital Content Delivery Agreement, the Customer is particularly obligated to:

a. provide only true, current, and all necessary Customer data in the Order;

b. promptly update data, including personal data provided to the Seller in connection with the Digital Content Delivery Agreement, to the extent necessary for its proper execution;

c. use services offered by the Seller in a manner consistent with applicable law, the Sales Regulations, and accepted customs and social coexistence principles, in a manner that is not burdensome to other Customers or the Seller and does not disrupt the Seller’s or Store’s operation;

d. timely payment of the Price and other costs agreed upon by the Customer and Seller.

§ 7.

PRICES

1. The Seller reserves the right to update Digital Content Prices displayed on the Store page. Prices for Digital Content in an Order placed before changes remain binding for the Customer;

2. Prices within the Store include all applicable duties and taxes.

§ 8.

PAYMENT AND REFUND RULES

1. Payments can be made:

a. Via electronic payment systems accepted by the Seller and presented on the Store page;

2. Acceptable payment methods are available in the Store under the Basic Information tab;

3. Payment deadline is 1 day from the Digital Content Delivery Agreement date. Failure to pay is a terminating condition for the agreement;

4. Combining different payment methods for one Order is not possible;

5. For card or electronic transfer payments, refunds will be made to the original payment method;

6. In cases other than consumer withdrawal, the Seller will refund payments within 14 days of receiving the consumer’s statement;

7. The consumer may agree to refunds via alternative payment methods without incurring additional costs.

§ 9.

DIGITAL CONTENT DELIVERY

1. Information about Digital Content functionality, technical protection measures, technical support, updates, and compatibility is available on the specific Digital Content/Service card or in the Store;

2. Digital Content is provided within 7 days of the Agreement, after payment approval;

3. The Agreement is concluded in Polish;

4. Purchased content is sent via email provided in the order;

8. If the Seller Does Not Deliver Digital Content, the Consumer/Consumer-Rights Business:

a. may request the Seller to deliver the content, and if the Seller does not deliver the Digital Content immediately or within an additional, clearly agreed timeframe, the Consumer/Consumer-Rights Business may withdraw from the Digital Content Delivery Agreement or

b. may withdraw from the Digital Content or Digital Services Agreement without requesting delivery if:

1) from the Seller’s statement or circumstances, it is clear that they will not deliver the Digital Content

2) The Consumer/Consumer-Rights Business and Seller have agreed, or it is clearly evident from the circumstances of the Digital Content Delivery Agreement, that a specific delivery date was of critical importance to the Consumer/Consumer-Rights Business, and the Seller did not deliver within that timeframe.

§ 10.

AGREEMENT WITHDRAWAL

1. The Consumer/Consumer-Rights Business has the right to withdraw from the Digital Content Delivery Agreement within 14 days, without providing any reasons and without incurring any costs other than those prescribed by law, subject to paragraphs 2 and 4;

2. The right to withdraw from the Digital Content Delivery Agreement (does not apply to Digital Services Agreements) does not apply to Digital Content not delivered on a physical medium, for which the Consumer/Consumer-Rights Business is obligated to pay a Price, if the Seller began providing the service before the withdrawal period expires, with the explicit prior consent of the Consumer/Consumer-Rights Business, who was informed before service commenced that they would lose the right to withdraw after the Seller completes the service, and acknowledged this, and the Seller provided the Consumer/Consumer-Rights Business with confirmation as specified in Art. 15(1) and (2) or Art. 21(1) of the Consumer Rights Act of 30 May 2014;

3. For Digital Content not delivered on a physical medium, for which the Consumer/Consumer-Rights Business is obligated to pay a Price, the voluntary decision to maintain the right of withdrawal or to begin Digital Content delivery is made by the Consumer/Consumer-Rights Business before concluding the Digital Content Delivery Agreement. Choosing to maintain withdrawal rights means the ordered Digital Content will be delivered after the 14-day withdrawal period. The decision to maintain withdrawal rights can be changed to a cancellation decision at any time, but not vice versa;

4. The Consumer/Consumer-Rights Business may withdraw from the Digital Content Delivery Agreement by submitting a withdrawal statement to the Seller. Such a statement may be made using the withdrawal form template in Appendix No. 2 of this Sales Regulations (consistent with the statutory template form). This does not limit the Consumer/Consumer-Rights Business’s right to submit any other unambiguous statement indicating their decision to withdraw;

For withdrawal statements via email, they should be sent to: biuro@tributo.pl. For written statements, send to: Biuro Rachunkowe Tributo sp. z o.o., ul. Bolesława Krzywoustego 73/1, 51-166 Wrocław. The 14-day withdrawal period is maintained by sending the statement before its expiration;

6. The 14-day withdrawal period for Digital Content Delivery Agreements begins at the moment of contract conclusion;

7. In case of distance selling withdrawal, the contract is considered null. The Seller must promptly, no later than 14 days after receiving the withdrawal statement, return all payments made by the Consumer/Consumer-Rights Business. The Seller will use the same payment method used by the Consumer, unless the Consumer explicitly agrees to an alternative method with no additional costs.

§ 11.

DIGITAL CONTENT DELIVERY AGREEMENT AND DIGITAL CONTENT NON-COMPLIANCE


1. The Seller shall inform the Consumer/Consumer-Rights Business about updates, including security updates, necessary to maintain the Digital Content’s compliance with the Digital Content Delivery Agreement, and the Consumer/Consumer-Rights Business should then install these updates within a reasonable time, particularly within the period indicated by the Seller.

2. If the Consumer/Consumer-Rights Business does not install updates provided by the Seller within a reasonable time as per paragraph 1 above, the Seller shall not be liable for non-compliance of the Digital Content with the Digital Content Delivery Agreement or resulting solely from lack of updates, if:

a) they informed the Consumer/Consumer-Rights Business about the update and its non-installation consequences;

b) non-installation or improper installation of updates did not result from errors in the installation instructions provided by the Seller.

3. The Seller shall not be liable for non-compliance of the Digital Content with the Digital Content Delivery Agreement if the Consumer/Consumer-Rights Business was clearly informed, no later than at the time of concluding the Digital Content Delivery Agreement, that a specific feature of the Digital Content deviates from the compliance requirements and explicitly and separately accepted the lack of a specific Digital Content feature.

4. Digital Content shall be delivered via email in .pdf format or compatible with Word or Excel requirements.

5. The Consumer/Consumer-Rights Business must cooperate with the Seller, to a reasonable extent and using the least burdensome technical means (including, for example, email communication, by sending required screenshots), to determine whether the Digital Content’s non-compliance with the Digital Content Delivery Agreement in a timely manner results from the characteristics of the Consumer/Consumer-Rights Business’s Digital Environment.

6. The Seller shall be liable for non-compliance of the Digital Content existing at the time of delivery and revealed within two years of that time. It is presumed that non-compliance of the Digital Content revealed before the expiry of one year from delivery existed at the time of delivery.

7. For delivered Digital Content, the Seller shall be liable for non-compliance that occurred or was revealed during the period when the Digital Content was to be delivered according to the Digital Content Delivery Agreement. It is presumed that non-compliance occurred during this time if it was revealed during this period.

8. The presumptions in paragraphs 6 and 7 do not apply if:

a) the Consumer/Consumer-Rights Business’s Digital Environment is not compatible with technical requirements clearly and comprehensibly communicated by the Seller before concluding the Digital Content Delivery Agreement;

b) the Consumer/Consumer-Rights Business, informed clearly and comprehensibly before concluding the Digital Content Delivery Agreement about the obligation to cooperate with the Seller to determine non-compliance, fails to do so.

9. If the Customer is a Consumer/Entrepreneur with Consumer Rights and the Digital Content does not comply with the Digital Content Supply Agreement, they may:

a) request bringing the Digital Content into compliance with the Digital Content Supply Agreement. If bringing the Digital Content into compliance is impossible or would require excessive costs for the Seller, the Seller may refuse to bring the Digital Content into compliance. When assessing the excessiveness of costs for the Seller, all circumstances shall be considered, particularly the significance of the non-compliance and the value of the Digital Content. The Seller shall bring the Digital Content into compliance within a reasonable time after being informed by the Consumer/Entrepreneur with Consumer Rights about the non-compliance, and without causing undue inconvenience, considering their nature and purpose of use. The costs of bringing the Digital Content into compliance shall be borne by the Seller.

b) submit a declaration to reduce the Price or withdraw from the Digital Content Supply Agreement when:

1) bringing the Digital Content into compliance is impossible or requires excessive costs for the Seller;

2) the Seller has not brought the Digital Content into compliance;

3) the non-compliance persists despite the Seller’s attempts to rectify it;

4) the non-compliance is significant enough to justify price reduction or withdrawal from the agreement without prior use of the protection measure in point (a);

5) from the Seller’s statement or circumstances, it is clear that they will not bring the Digital Content into compliance within a reasonable time or without causing undue inconvenience.

The Consumer/Entrepreneur with Consumer Rights cannot withdraw from the Digital Content Supply Agreement if the Digital Content is supplied in exchange for payment and the non-compliance is insignificant.

10. Upon withdrawal from the Digital Content Supply Agreement, the Seller may not use content other than personal data provided or created by the Consumer/Entrepreneur with Consumer Rights during use of the Digital Content, except for content that:

  1. is exclusively useful in connection with the Digital Content covered by the Agreement;
  2. relates solely to the Consumer/Entrepreneur’s activities while using the Digital Content;

3) has been combined with other data and cannot be separated without undue difficulty;

4) was created by the Consumer/Entrepreneur jointly with other consumers who can continue to use it.

The Seller shall provide the Consumer/Entrepreneur, upon request and at their own expense, within a reasonable time and in a commonly used machine-readable format, the content created or provided by the Consumer/Entrepreneur during Digital Content use, except for personal data and the content mentioned in points 1-3 above.

11. The Seller may request return of the physical medium on which the Digital Content was supplied within 14 days of receiving the Consumer/Entrepreneur’s withdrawal notice. The Consumer/Entrepreneur shall return the medium promptly and at the Seller’s expense.

12. Upon withdrawal from the Digital Content Supply Agreement, the Seller may prevent the Consumer/Entrepreneur from further using the Digital Content, particularly by blocking access or disabling the Customer Account. This does not affect the Consumer/Entrepreneur’s rights mentioned in paragraph 10 above.

13. Upon withdrawal from the Digital Content Supply Agreement, the Consumer/Entrepreneur must cease using and sharing the Digital Content with third parties.

14. The Seller may modify Digital Content that is not essential to maintaining compliance with the Digital Content Supply Agreement, for justified reasons indicated in § 14(2) of the Sales Regulations. Modification of one-time supplied Digital Content is not possible.

§ 12.

DIGITAL CONTENT/DIGITAL SERVICES COMPLAINTS

  1. 1. The Customer has the right to submit a complaint about Digital Content

2. The Customer can submit a complaint to the Seller in writing or by contacting Customer Service in cases specified in the Sales Regulations or by applicable law. To expedite complaint processing, please provide a brief description of the complaint reasons and contact details.

3. The Seller will process the complaint within 14 days of receipt. A response will be provided within this timeframe.

4. In case of a successful complaint, the Customer may request correct delivery of Digital Content or a download link, and in the event of inability to provide correct Digital Content, a refund of the acknowledged amount within 7 days of complaint resolution.

5. Payment-related complaints should be directed to the Payment Operator.


§ 13.

PERSONAL DATA


1. The Service Provider is the data controller, processing Customer personal data to fulfil Service Agreements, manage Customer Accounts, market own products and services, and for other purposes with Customer consent.

2. Registration data may be shared with the Seller in connection with Shop Orders.

3. Comprehensive data processing information is available in the Privacy Policy on the shop website.

SALES REGULATIONS AMENDMENT / FINAL PROVISIONS


§ 14.

SALES REGULATIONS AMENDMENT


1. This version of the Sales Regulations takes effect from 1 August 2023 and is available on the Shop website.


2. The Seller reserves the right to amend the Sales Regulations if at least one of the following important reasons occurs:

a. changes to legal regulations governing the provision of Digital Content or Digital Services, or the provision of electronic services by the Seller affecting mutual rights and obligations specified in the Service Agreement, Digital Content or Digital Services Agreement concluded between the Customer and the Seller;


b. the need to adapt the Seller’s activities to orders, rulings, decisions or guidelines resulting from:
– decisions of the relevant public administration authority within the scope of the Seller’s activities or
– court rulings applicable to the scope of the Seller’s activities affecting mutual rights and obligations specified in the Digital Content/Digital Services Agreement concluded between the Customer and the Seller;
– court rulings applicable to the scope of the Seller’s or Service Provider’s activities affecting mutual rights and obligations specified in the Service Agreement concluded between the Customer and the Service Provider;

c. change in the manner of providing electronic services by the Seller caused solely by technical or technological considerations (in particular, updates to Technical Requirements);
d. change in the scope or rules of services provided by the Seller, to which the provisions of the Sales Regulations apply, through the introduction of new, modification or withdrawal by the Seller of existing functionalities or services covered by the Sales Regulations and offered to the Customer;
e. merger, division or transformation of the Seller or change of other Seller’s data specified in § 1 point 23 of the Sales Regulations.

3. Changes to the Sales Regulations do not affect the content and terms of Digital Content or Digital Services Agreements concluded by the Customer before the effective date of the change.

4. In the case of concluding a Digital Content Agreement in the form of a Reader’s Permanent Package, the Seller has the right to change the Sales Regulations during the term of the aforementioned agreement, provided that in such case the change to the Sales Regulations will take effect no earlier than 14 days from the date the Customer is notified of the change. Lack of explicit acceptance of the new Sales Regulations by the Customer within 14 days of notification shall be considered a rejection of the new Sales Regulations by the Customer.

5. If the Customer refuses to accept the new Sales Regulations, the Digital Content Agreement for the Reader’s Permanent Package expires:

– on the date the notice period expires, if the Customer has submitted such notice, or

– on the date when the Billing Period ends, during which the new Sales Regulations were rejected (whichever occurs first).

In such cases, there will be no automatic payment for the next Billing Period, and during the notice period and the previously paid Billing Period, the Customer shall be bound by the Sales Regulations as they stood before the change.

6. When changes are made to the Sales Regulations, the Seller will make the consolidated text of the Sales Regulations available by publishing it on the Shop’s website and by sending a message to the email address provided by the Customer.

§ 15.

FINAL PROVISIONS


1. The law applicable to the conclusion of the Digital Content or Digital Services Agreement is the law of the Republic of Poland, and any disputes between the Customer and the Seller, particularly those related to the conclusion and implementation of the Digital Content or Digital Services Agreement, shall be resolved by common courts in the Republic of Poland, unless mandatory legal provisions state otherwise. Any disputes between the Seller and a Customer who is not a Consumer shall be submitted to the court having jurisdiction over the Seller’s registered office.

2. The choice of Polish law under the Sales Regulations does not deprive the Consumer of protection granted under provisions that cannot be excluded by agreement between the Seller and the Consumer, under the law that would be applicable in the absence of choice.

3. The content of the Sales Regulations is available to Customers free of charge at the following URL https://tributo.pl/en/terms-and-conditions/ where Customers may at any time view and print it.

4. For Digital Content or Digital Services purchased until 31 December 2023, the basis and scope of the Seller’s liability towards the Consumer/Entrepreneur with Consumer Rights, if the Digital Content or Digital Service has a physical or legal defect (warranty), shall be governed by generally applicable law, in particular the Civil Code Act of 23 April 1964 and the Consumer Rights Act of 30 May 2014 in the version valid until 31 December 2023, as well as the Sales Regulations in the version valid until 31 December 2023.

5. For Digital Content or Digital Services purchased from 1 January 2023, the basis and scope of the Seller’s liability towards the Consumer/Entrepreneur with Consumer Rights, if the Digital Content or Digital Service is inconsistent with the Digital Content or Digital Services Agreement, shall be governed by generally applicable law, in particular the Consumer Rights Act of 30 May 2014 in the version valid from 1 January 2023, as well as the Sales Regulations in the version valid from 1 January 2023.

6. For Digital Content or Digital Service Agreements concluded until 31 December 2022, if the delivery of Digital Content or Digital Service was to occur or occurred after 1 January 2023, generally applicable law shall apply, in particular the Consumer Rights Act of 30 May 2014 in the version valid from 1 January 2023 (excluding Articles 43p and 43q of this Act).

7. Account deletion results in loss of access to all free and paid functionalities of the Service.



§ 16.

OPTIONS FOR OUT-OF-COURT COMPLAINT RESOLUTION AND PURSUIT OF CLAIMS AND RULES OF ACCESS TO THESE PROCEDURES



1. The Consumer is entitled to refer to the permanent arbitration court, referred to in Article 37 of the Trade Inspection Act of 15 December 2000, with a request to resolve a dispute arising from the concluded Digital Content or Digital Services Agreement. The regulations for the organisation and operation of permanent arbitration courts are specified in the Regulation of the Minister of Justice of 6 July 2017 on determining the regulations for the organisation and operation of permanent arbitration courts at provincial trade inspection inspectors.


2. The Consumer may contact the provincial Trade Inspection inspector, pursuant to Article 36 of the Trade Inspection Act of 15 December 2000, with a request to initiate mediation proceedings for the amicable resolution of a dispute between the Consumer and the Seller.


3. The Consumer may also seek assistance from the district (municipal) consumer ombudsman, whose tasks include providing free consumer advice and legal information regarding consumer protection, and intervening with businesses in matters of consumer rights and interests protection, or turn to a non-governmental organisation whose statutory tasks include consumer protection.



APPENDIX NO. 1

TO THE SALES REGULATIONS

TECHNICAL REQUIREMENTS FOR USING THE SERVICE

1. Minimum hardware requirements:

a. processor: x86 1GHz architecture or equivalents in other architectures;
b. operating memory: 512MB

c. Monitor and graphics card: XGA standard compatible, minimum resolution 1024×768 16bit

d. Hard drive: any supporting operating system with minimum 100MB free space

e. Mouse or other pointing device + keyboard

f. Network card/modem: enabling Internet access with 512kb/s speed

2. Minimum software requirements:

a. Operating System: Windows 7 and higher, Linux with X.ORG, MacOS 9 and higher

b. Mobile platforms: Android and iOS, Internet browser: Chrome version 22 minimum or Safari min. 6.0

c. Cookies and JavaScript enabled

d. Flash Player plugin version 10.0 or higher required.



APPENDIX NO. 2

TO THE SALES REGULATIONS

TEMPLATE FOR AGREEMENT WITHDRAWAL FORM
(please complete and return this form only if you wish to withdraw from the agreement)


– I/We(*) hereby give notice that I/we(*) withdraw from the agreement for the supply of the following digital content(*) agreement for the supply of the following goods(*) contract for work consisting of the following goods(*)/for the provision of the following service(*)


– Date of agreement(*)/receipt(*)


– Name of consumer(s)/entrepreneur with consumer rights


– Address of consumer(s)/entrepreneur with consumer rights


– Signature of consumer(s)/entrepreneur with consumer rights
(only if the form is sent in paper version)


– Date

(*) Delete as appropriate.

APPENDIX NO. 3

TO THE SALES REGULATIONS

II.Types of Digital Content Purchases depending on the file format in which the Digital Content is saved:

a. PDF format – Portable Document Format (PDF) – a file format for presenting, transferring and printing text and graphic content, created by Adobe Systems. Currently developed and maintained by the International Organization for Standardization. We recommend this format for devices with larger screens, such as laptops or desktop computers.

To open a PDF file, you can use one of the following browsers:

Microsoft Edge – version 108.0.1462.54 or higher,

Google Chrome – version 108.0.5359.125 or higher,

or Mozilla Firefox – version 107.0 or higher.

b. ZIP format – lossless compression format for Digital Content on computers, applies to the sale of Digital Content available in at least two files or Digital Content requiring large hard drive space.

c. EXE format is a standard file extension used by Windows programs. It is an executable (installation) program for Windows.

d. XML format for spreadsheets necessary for calculations

Mainly applies to applications such as dictionaries. Necessary requirements for installation and running the program can be found in the description on the product card.

Necessary information for opening the file is sent along with the file or in a separate message to the email address provided during purchase. Depending on the Digital Content, this may include an access code, login and password, URL from which we must download the installation file (EXE format) and possible activation instructions.

NOTE!

The Seller is not responsible for third-party software used to open files purchased in the Shop, including applications downloaded by the Customer or internet browsers originating from entities other than the Seller.

The Seller informs that downloading the applications referred to in this appendix may require acceptance of license terms developed by third parties, and the Seller has no influence on the content of these terms (including the scope of personal data processing, fees, etc.).