LEGAL NOTE

These provisions regulate the use of the Internet portal service (the ‘Portal’) which LEQUIDY LAW BOUTIQUE S.L.P. (operating under the Spanish registered trademark “Lequidy Law Boutique”) makes available to Internet users.

Lequidy Law Boutique, whose registered office is at World Trade Center, Edificio Sur, Planta 2, 08039 Barcelona, Spain, and has VAT identification number B 81709081, is registered at the Registered in the Mercantile Commerce of Barcelona Tomo 45549, Folio 40, Hoja B-66848862. Telephone no.: 91 5145200.

Access to the website is free of charge, except for the cost of connection through the telecommunications network by your Internet service provider. Certain services are exclusive to our clients and access to them is restricted. The tax or legal services provided by the Firm in general are priced according to the relevant proposal and will not, under any circumstances, be offered or rendered through the Portal service.

Your use of the Portal makes you a user of the Portal (“User”) and implies your acceptance of all the conditions included in this Legal Notice. The Portal service is provided for a duration that is limited to the moment when User is connected to the Portal or to any of the services provided through the Portal. User must therefore read this Legal Notice carefully each time User intends to use the Portal, since the Portal and the conditions for its use as set forth in this Legal Notice may change.

Certain Portal services accessible to Internet users or exclusive to Lequidy Law Boutique clients may be subject to particular conditions, regulations or instructions that, if appropriate, may supersede, supplement and/or amend this Legal Notice and must be accepted by User before the provision of the relevant service begins.

All Portal content, which is understood to include but not be limited to text, photographs, graphics, images, icons, technology, software, links and other audiovisual or audio content, as well as their graphic design and source codes (the ‘Content), is the intellectual property of Lequidy Law Boutique or of third parties, and no Content exploitation rights recognized by the intellectual property legislation in force can be deemed to have been licensed to User except for such Content as is strictly necessary for the use of the Portal.

The trademarks, trade names or distinctive signs are the property of Lequidy Law Boutique or third parties, and access to the Portal cannot be deemed to attribute any right to such trademarks, trade names and/or distinctive signs.

User agrees to use the Portal correctly in conformity with the law and with this Legal Notice. User will be liable to Lequidy Law Boutique or to third parties for any loss or damage that may be caused as a result of a breach of this obligation.

The use of the Portal for purposes that damage the property or interests of Lequidy Law Boutique or of third parties, or otherwise overload, damage or disable networks, servers and other hardware or software belonging to Lequidy Law Boutique or to third parties, is expressly prohibited.

User undertakes to use the Content in conformity with the law and with this Legal Notice, and with any other conditions, regulations or instructions that may be applicable in conformity with the provisions of Clause 1.

User must, in accordance with the legislation in force and without limitation, refrain from:

Reproducing, copying, distributing, making available, publicly disclosing, altering or modifying the Content, except in cases authorized by law or, as the case may be, expressly consented to by Lequidy Law Boutique or by the holder of the rights of exploitation.

Reproducing or copying for private use any Content that may be regarded as software or as a database in conformity with the intellectual property legislation in force, or publicly disclosing or making available Content to third parties, where such acts necessarily imply reproduction by User or by a third party. Extracting and/or reusing all or a substantial part of the Content on the Portal, or of any databases that Lequidy Law Boutique may make available to Users.

Without prejudice to the provisions of Clause 5 of this Legal Notice and of the privacy policies accessible from the Portal and applicable from time to time, the use of certain services or requests made to Lequidy Law Boutique are subject to prior completion of the relevant User record.

All information supplied by User on Portal forms for the above or any other purposes must be true. For these purposes, User warrants the authenticity of all data communicated by User and will keep the information supplied to Lequidy Law Boutique perfectly updated so that it reflects User’s actual status at all times. In all cases, User will be solely liable for any false or inaccurate representations made by User and for any damage caused to Lequidy Law Boutique or to third parties by reason of the information supplied by User.

Any Internet user who wishes to insert links from his website to the Portal must comply with the conditions detailed below, and ignorance of such conditions will not relieve the Internet user of any liability under the law:

The link will only be to the Portal home page and may not reproduce it in any way (inline links, copying of text, graphics, etc). In accordance with the applicable legislation in force from time to time, it is forbidden in all cases to insert frames of any kind around the Portal, or permit the Content to be viewed through URLs other than the Portal URL and, in any case, where the Content can be viewed together with content outside the Portal, in a way that: (I) causes, or may cause, error or confusion in, or misleads or may mislead, users as to the true origin of the service or Contents; (II) constitutes an act of comparison or imitation; (III) serves to take advantage of the reputation of Lequidy Law Boutique brand and prestige; or (IV) is otherwise prohibited by the legislation in force.

No false, inaccurate or incorrect representation whatsoever of Lequidy Law Boutique, its partners, employees or clients, or of the quality of the services that it provides, may be made on the page inserting the link.

Under no circumstances will it be stated on the website where the link is located that Lequidy Law Boutique has consented to the insertion of the link, or otherwise sponsors, collaborates with, verifies or supervises the services of the website where the link appears.

It is forbidden to use any word mark, figurative mark or combined mark or any other distinctive sign of Lequidy Law Boutique on the website where the link appears, except in cases permitted by law or expressly authorized by Lequidy Law Boutique and provided that a direct link to the Portal is permitted in such cases in the manner established in this Clause.

The website on which the link is created must faithfully comply with the law and may not, in any circumstances, have or be linked to proprietary or third-party content that: (I) is unlawful, noxious, immoral or indecent (content that is pornographic, violent, racist, etc.); (II) induces or may induce User into the false belief that Lequidy Law Boutique subscribes to, endorses, adheres to, or in any way supports the ideas, representations or expressions, lawful or unlawful, appearing on the website where the link is located; (III) is inappropriate or irrelevant to the activities of Lequidy Law Boutique having regard to the place, content and theme of the website where the link appears.

Access to the Portal does not imply any obligation on Lequidy Law Boutique to verify the truthfulness, accuracy, appropriateness, fitness, exhaustiveness or currency of the information supplied through the Portal. Since the Content is of a general nature and does not in any way constitute the provision of a tax or legal advisory service of any kind, such information is insufficient for User to make personal or business decisions.

Lequidy is not liable for decisions made on the basis of the information supplied on the Portal, or for any damage or loss to User or to third parties by reason of actions taken that were solely based on information obtained on the Portal.

Access to the Portal does not imply any obligation on Lequidy Law Boutique to control the absence of viruses, worms or any other malicious software. User is responsible in all cases for having available adequate tools for detecting and disinfecting malicious software.

Lequidy is not liable for any damage to the hardware of Users or of third parties during the provision of the Portal service.

Access to the Portal requires services and supplies from third parties, including transmission through telecommunications networks, the reliability, quality, continuity and functioning of which are not the responsibility of Lequidy Law Boutique. Accordingly, services provided through the Portal may be suspended, cancelled or blocked, prior or simultaneous to the provision of the Portal service.

Lequidy Law Boutique cannot be held liable for loss or damage of any kind to User as a result of telecommunications network failures or disconnections that cause the suspension, cancellation or interruption of the Portal service before or while it is being provided.

The Portal access service includes technical linking devices, directories and even search tools that permit User to access other websites and Internet portals (‘Linked Sites’). In such cases, Lequidy Law Boutique acts as a intermediation service provider in conformity with Article 17 of Information Society Services and Electronic Commerce Law 34/2002, of July 12, 2002 (the “LSSI”) and will only be liable for the content and services supplied on Linked Sites to the extent that Lequidy Law Boutique is actually aware of their unlawfulness and has not disabled the link with due care. If User considers that there is a Linked Site with unlawful or inappropriate content, User may communicate this to Lequidy Law Boutique in accordance with the procedure and the effects established in Clause 6, although such communication will not, under any circumstances, entail any obligation to remove the link in question.

Under no circumstances must the existence of Linked Sites presuppose the existence of agreements with the owners or persons in charge of those Linked Sites, or any recommendation or promotion by Lequidy Law Boutique of, or the identification of Lequidy Law Boutique with, the representations, content or services provided.

Lequidy Law Boutique is not aware of the content or services of Linked Sites and, therefore, cannot be held liable for any damage caused by the unlawfulness, quality, obsoleteness, unavailability, error or ineffectuality of the content and/or services of Linked Sites, or for any other damage that is not directly attributable to Lequidy Law Boutique.

Pursuant to the provisions of Personal Data Protection Organic Law 15/1999, of December 13, 1999 (‘LOPD’), we inform you that any personal data and information you provide us on completing any electronic form available on the Portal (‘Data’) shall be included on a personal data filing system controlled by Lequidy Law Boutique. The purpose of the Data processing is to process your request. The questions included in each of the forms are voluntary in nature, save for those marked with an asterisk (*), which are mandatory. In the event that the mandatory questions are not answered, Lequidy Law Boutique reserves the right not to process incomplete applications.

In order to handle your request or application for information, Lequidy Law Boutique may need to disclose your Data to the other companies comprising Lequidy. The companies from the Lequidy Law Boutique provide the following services: (i) tax and legal advisory services; (ii) business consulting.

In some of the electronic forms, your express consent will be sought in order to be able to send you commercial communications by any means, including e-mail or equivalent means of electronic communication, pursuant to the provisions of Article 21 LSSI.

Lequidy Law Boutique adopts the security measures required by Royal Decree 1720/2007, of December 21, 2007, approving the regulations implementing the LOPD, in line with the nature of the data processed from time to time. Notwithstanding the foregoing, the technical security of a medium such as the Internet is not impregnable and there may be willful misconduct on the part of third parties, although Lequidy Law Boutique has set in place all of the measures within its power to prevent such misconduct.

Pursuant to the provisions of Article 22.2 LSSI, Lequidy Law Boutique shall only use data storage and recovery devices (‘Cookies’) where the user has granted its prior consent in such connection in line with indications in the pop-up on the users web browser when accessing the Portal for the first time and on the other terms and conditions set forth in Lequidy Law Boutique Cookies Policy, of which all users should be aware.

The User may exercise its rights of Access, Rectification, Cancelation and Objection (‘ARCO Rights’) on the terms legally provided for, for such purpose sending a communication by post to Lequidy Law Boutique at World Trade Center, or sending an e-mail to the following address: lopd@lequidy.com in both cases indicating your name and surnames.

“This website uses Google Analytics, a web analytics service provided by Google, Inc. (“Google”).  Google Analytics uses “cookies”, which are text files placed on your computer, to help the website analyze how users use the site. The information generated by the cookie about your use of the website (including your IP address) will be transmitted to and stored by Google on servers in the United States . Google will use this information for the purpose of evaluating your use of the website, compiling reports on website activity for website operators and providing other services relating to website activity and internet usage.  Google may also transfer this information to third parties where required to do so by law, or where such third parties process the information on Google’s behalf. Google will not associate your IP address with any other data held by Google.  You may refuse the use of cookies by selecting the appropriate settings on your browser, however please note that if you do this you may not be able to use the full functionality of this website.  By using this website, you consent to the processing of data about you by Google in the manner and for the purposes set out above.”

“Google Analytics is Google’s free web analytics tool that helps website owners understand how their visitors engage with their website. Google Analytics collects information anonymously, and much like examining footprints in sand, it reports website trends without identifying individual visitors. Analytics uses its own cookie to track visitor interactions. The cookie is used to store information, such as what time the current visit occurred, whether the visitor has been to the site before, and what site referred the visitor to the web page. Google Analytics customers can view a variety of reports about how visitors interact with their website so they can improve their website and how people find it. A different cookie is used for each website, and visitors are not tracked across multiple sites. Analytics requires that all websites that use it must update their privacy policy to include a notice that fully discloses the use of Analytics. To disable this type of cookie, some browsers will indicate when a cookie is being sent and allow you to decline cookies on a case-by-case basis. In addition to declining cookies, you can also install the Google Analytics Opt-out Add-on in your browser, which prevents Google Analytics from collecting information about your website visits. Learn more about the Google Analytics Opt-out Browser Add-on and other Google Analytics privacy information.” (//www.google.com/privacy_ads.html#toc-faq)

Lequidy Law Boutique, S.L.P. informs you, as users of this website, that (i) Google obtains information on your use of this website through Google Analytics (it does not do so in the name or on behalf of Lequidy Law Boutique, S.L.P.), and Lequidy Law Boutique, S.L.P. does not have access to such information at any time (it only has access to information subsequently provided by Google and which is not associated with any IP address); (ii) Google (and not Lequidy Law Boutique, S.L.P.) decides on the purpose of the processing and use of the information collected by Google Analytics, as well as on the operation and duration of the cookies; (iii) according to the information provided by Google, you can prevent this information from being collected and decline cookies by configuring your browser (more information on how to decline Google Analytics’ cookies can be found at //tools.google.com/dlpage/gaoptout?hl=en); and (iv) as a general rule, only EU countries share similar standards regarding cookies and personal data protection.

If User or any other Internet user becomes aware of Linked Sites that redirect him to websites, the content or services of which are unlawful, noxious, degrading, violent or immoral, he may contact Lequidy Law Boutique indicating the following:

· Personal data of the communicating party: name, address, telephone number and e-mail address;

· Description of the facts that reveal the unlawful or inappropriate nature of the Linked Site;

· Where rights such as intellectual or industrial property rights are infringed, the personal data of the holder of the infringed right, where the holder is not the communicating party. He must also produce an instrument that substantiates the standing of the holder of the rights and, as the case may be, his authority to act on behalf of the holder where the holder is not the communicating party;

· An express representation that the information contained in the communication is accurate.

Receipt by Lequidy Law Boutique of the communication provided for in this Clause will not imply, pursuant to the provisions of the LSSI, actual knowledge of the activities and/or content indicated by the communicating party.

Each and every provision of this Legal Notice is governed by Spanish law.