Privacy Policy


Informative note to the clientele in accordance with article 13 of Leg. decree 196/2003 (Code regarding protection of personal details).

Your personal details are collected by Studio Commercialista Associato Meroni-Carissimi at the time of registration with the site so as to respond to your requests for information. The processing will have as subject exclusively the data inserted by you in the specific registration form, that is to say “name and surname”, “e-mail”, “telephone”, “subject”, “reason for contact”.
The Studio Commercialista Associato Meroni-Carissimi with head office in Via L. Settembrini, 1 - 20124 Milan, in its role as Data controller, in observance of the Italian law on privacy(D. Lgs 196/2003 “Codice in materia di protezione dei dati personali”) wishes to inform you that the use of your personal details by its appointed personnel will take place according to the aims and modalities indicated in this informative note. The details supplied by you will not be processed in an exceeding manner compared to the aims listed in this informative note and will not be communicated to third-party subjects. Normally the details will be cancelled as soon as your request has been answered, unless a further activity is made necessary, and of which the client will be informed.
The Data Controller is “Studio Commercialista Associato Meroni-Carissimi”, with head office in Milan, Via L. Settembrini, 1 - 20124 Milan. Head of the processing is Dr. Andrea Coli who can be contacted by e-mail at privacy[at]
In relation to the processing of the aforesaid personal details one specifies that, in accordance with art. 7 of the leg. dec. 196/03, which we show integrally in the following, the person concerned has the right to consult, modify or cancel the data relative to him/her or to oppose those use, obtaining free of charge confirmation of the performance of the above, writing to Studio Commercialista Associato Meroni-Carissimi, Via L. Settembrini, 1 - 20124 Milan or to the e-mail address privacy[at]
The submittal of data is necessary to be able to respond to the client's requests and refusal to supply the data will determine the impossibility of replying.
In accordance with art. 24, c. 1 letter b) of the leg. dec. 196/2003 consent to processing of details is not required the same being necessary to carry out the obligations deriving from a contract of which the person concerned is a party or to fulfil, before conclusion of the contract, specific requests from the person concerned.

Art. 7. leg. dec. 196/2003 “Right to access to personal details and other rights”
1. The person concerned has the right to obtain confirmation of the existence or not of personal details which concern him/her, even if not yet recorded, and their communication in an intelligible form.
2. The person concerned has the right to obtain an indication:
a) of the origin of the personal details;
b) of the aims and modalities of the processing;
c) of the logic applied in case of processing carried out with the help of electronic instruments;
d) of the identification details of the data controller, the people responsible and the representative designated in compliance with article 5, comma 2;
e) of the subjects or categories of subjects to whom the personal details may be communicated or who may become aware of them in their role of designated representative in the territory of the state, of those responsible or appointed.
3. The person concerned has the right to obtain:
a) the updating, rectification or, when of interest to him/her, integration of the details;
b) the cancellation, transformation in an anonymous form or the blocking of the data processed in violation of the law, including those for which conservation is not necessary in relation to the aims for which the data has been collected or later processed;
c) certification that the operations as per letters a) and b) have been brought to the attention, also for what concerns their content, of those to whom the details have been communicated or spread, with the exception of the case in which this fulfilment is revealed impossible or leads to the use of means that are manifestly disproportionate compared to the right being protected.
4. The person concerned has the right to oppose, all or in part:
a) for legitimate reasons processing of personal details that concern him/her, even though pertinent to the aim of the collection;
b) processing of personal details that concern him/her for purposes of the sending of advertising material or direct sale or for the carrying out of market research or commercial communication.


Related links:
The code of Ethics (.pdf file)