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Tax Analysts' materials are made available to assist tax advisors, members of the legal profession, accountants, and members of the public, but not to provide legal advice to any person. Although Tax Analysts believes that the information in the TA Content is accurate, necessarily each user must exercise professional judgment or involve a professional to provide such judgment when using these materials and take responsibility for their use. Tax Analysts does not make, and no user receives, any warranty with respect to them, AND PARTICULARLY NO WARRANTY OF FITNESS FOR A PARTICULAR PURPOSE AND NO WARRANTY OF MERCHANTABILITY. NO EMPLOYEE OR AGENT OF TAX ANALYSTS IS AUTHORIZED TO PROVIDE, AND THE USER MAY NOT RELY ON, ANY REPRESENTATIONS OR WARRANTIES, WHETHER ORAL OR WRITTEN, WITH RESPECT TO THE LICENSED MATERIALS BEYOND THOSE CONTAINED IN THIS PARAGRAPH. Tax Analysts will defend against good faith, reasonable claims that use of the TA Content infringes the copyright or other rights of any person.

 

TaxFind Terms & Conditions

Access to the TaxFind and the use of information contained in it are governed by the terms and conditions set out below. If you access TaxFind you will be deemed to have accepted them. Please note that references to "we" or "ITI" means the Irish Taxation Institute. The ITI accepts no responsibility whatsoever for the accuracy of contributed articles or statements appearing on TaxFind and any views or opinions expressed not expressly attributed to ITI may not be subscribed to by ITI.

No responsibility for loss, liability, damage of any kind or distress occasioned to any person acting or refraining from acting as a result of the material in TaxFind is or can be accepted by ITI, the designer, authors, contributors, publisher or third party supplier of Materials (as defined below). Professional advice should always be sought for your particular circumstances before acting on any issue, particularly tax issues, covered by TaxFind.

Following publication of an article or other feature, it may happen (although there is no obligation on ITI to do so) that additional information or a correction will later be published, so the reader is advised to refer frequently to TaxFind.

The documents and graphics contained within TaxFind could contain errors of a typographic or technical nature and are subject to change without notice from time to time.

TERMS AND CONDITIONS

For the use of TaxFind

This Licence Agreement is between Irish Taxation Institute trading as Irish Tax Institute, a company limited by guarantee, registration number 53699 whose registered office is at First Floor Offices, South Block, Longboat Quay, Grand Canal Harbour, Dublin 2 (ITI) ("we or us") and the individual or company to whom ITI has agreed to supply TaxFind ("you"). The following terms and conditions govern your use of TaxFind the online information resource provided by ITI (the "Online Services") and the materials and content available therein ("Materials"):

1. LICENCE AND RESTRICTIONS ON USE

1.1 You are granted a non-exclusive, non-transferable, limited licence to access and use the Online Services and Materials from time to time made available to you for the purposes only of (i) research or study, (ii) providing professional services to your clients, and (iii) providing academic services to students. This licence is subject to the following limitations:

(a) The right to electronically display Materials retrieved from the Online Services is limited to the display of such Materials primarily to one person at a time.

(b) The right to obtain a printout of Materials is limited to a printout of a reasonable portion of the Materials obtained using the printing commands of the Online Services or your web browser software and the creation of a single printout of a reasonable portion of the Materials downloaded via downloading commands of the Online Services or your web browser software (collectively, "Authorised Printouts"); and

(c) The right to retrieve and store machine-readable copies or device-readable copies of Materials is limited to the retrieval of a single copy of a reasonable portion of the Materials included in any individual file of the Online Services using the downloading commands of the Online Services or your mobile or web browser software and storage of that copy in a device or machine readable form for no more than 90 days primarily for one person's exclusive use, insubstantial electronic copies of the Materials may be stored beyond the time restriction referred to in this clause 1.1(c) where; (i) the Materials have been incorporated into advice provided to a specific client in respect of a specific matter; and/or (ii) the Material is required to be kept for some legal, regulatory or evidential requirement. This clause is subject to the overriding obligation upon you not to create your own independently searchable database of the Materials.

1.2 To the extent expressly permitted by applicable copyright law you may make copies of Authorised Printouts and distribute Authorised Printouts and copies.

1.3 Except as specifically provided in Sections 1.1 and 1.2, you are otherwise prohibited from downloading, storing, reproducing, transmitting, displaying, printing, copying, distributing, or using Materials retrieved from the Online Services. You may not print or download Materials without using the printing or downloading commands of the Online Services or your mobile or web browser software. All access to and use of the Online Services via mechanical, programmatic, robotic, scripted or any other automated means not provided as part of the Online Services is strictly prohibited. Furthermore, the use of software, applications, computer programs, automated scripts, macros, spiders or other ?screen scraping? software, robots, ?bot? or any other technical means or device to copy, extract, aggregate, store, distribute or manipulate the Materials on the Online Services in order to engage in data mining or processing, ?screen scraping? or in order to reproduce and/or display the Materials on the Online Services on any other website or online service without ITI's prior written approval is prohibited. ITI reserves the right to take such action as it considers necessary including issuing legal proceedings without further notice in relation to any unauthorised use of the Online Services. Use of the Online Services is permitted only via manually conducted, discrete, individual search and retrieval activities.

1.4 All right, title, and interest (including all copyrights and other intellectual property rights) in the Online Services and Materials (in both print, machine-readable forms and device-readable forms) belong to us or our third party suppliers. All rights are reserved. You acquire no ownership of copyright or other intellectual property rights or proprietary interest in the Online Services, Materials, or copies thereof.

1.5 Except as specifically provided herein, you may not use the Online Services or Materials retrieved from the Online Services in any fashion that infringes the copyright or proprietary interests therein.

1.6 You may not remove or obscure the copyright notice or other notices contained in Materials retrieved from the Online Services.

1.7 Other provisions that govern your use of Materials are set forth in your applicable price schedule, online descriptions of files, online notices following file selection, and individual documents retrieved from the Online Services (collectively, the "Additional Terms"), all of which are incorporated by reference into these Terms and Conditions.

2. ACCESS TO SERVICES

2.1 Only your employees and support personnel authorised by both us and you shall be entitled to access and use the Online Services and Materials ("Authorised Users") and you shall be liable for the acts or omissions of such Authorised Users. By submitting any individual's personal information to us, you agree, and confirm your authority from such other individual, to our collection, use and disclosure of such personal information in accordance with our Privacy Policy available at [http://www.taxfind.ie/page/Privacy_policy].

2.2 Materials and features may be added to or withdrawn from the Online Services and the Online Services otherwise changed without notice.

2.3 You shall ensure that each person having access to the Online Services and Materials:

(a) is an Authorised User; and

(b) is using those Online Services and Materials only in accordance with these Terms and Conditions and the Additional Terms.

3. LIMITED WARRANTY

3.1 We represent and warrant that we have the right and/or authority to make the Online Services and Materials available pursuant to these Terms and Conditions.

3.2 Except as otherwise provided in section 3.1, the Online Services and Materials are provided on an "as is", "as available" basis without any warranty or implied term of any kind and we make no express warranties under this Agreement, including without limitation that the Online Services and Materials are or will be complete or free from errors or that information is complete, accurate or will continue to be available to us to enable us to keep the Online Services and Materials up-to-date. To the fullest extent possible under law, implied terms and warranties including any implied warranties or implied terms of merchantability, fitness for a particular purpose or non-infringement are hereby excluded.

4. LIMITATION OF LIABILITY

4.1 To the maximum extent permitted by law, a Covered Party (as defined below) shall not be liable for any loss, injury, claim, liability, or damage of any kind resulting in any way from (a) any errors in or omissions from the Online Services or any Materials available or not included therein, (b) the unavailability or interruption to the supply of the Online Services or any features thereof or any Materials, (c) your use or misuse of the Online Services or Materials or use or misuse by your Authorised Users (regardless of whether you received any assistance from a Covered Party in using or misusing the Online Services), (d) your use or use by your Authorised Users of any equipment in connection with the Online Services, (e) the content of Materials, (f) any delay or failure in performance beyond the reasonable control of a Covered Party, or (g) any negligence of a Covered Party or its employees, contractors or agents in connection with the performance of our obligations under this agreement.

4.2 "Covered Party" or "Covered Parties" means (a) us, our affiliates, and any officer, director, employee, subcontractor, agent, successor, or assign of us or our affiliates; and (b) each third party supplier of Materials, their affiliates, and any officer, director, employee, subcontractor, agent, successor, or assign of any third party supplier of Materials or any of their affiliates.

4.3 Our liability to you for breach of any condition or warranty implied under any law which cannot be lawfully modified or excluded by this Agreement shall, to the extent permitted by law, be limited at our option to supplying the Online Services or Materials again or paying for their re-supply. Nothing in this Agreement is intended to exclude liability for death or personal injury resulting from any negligence by us or any liability which cannot be excluded by law.

4.4 Our liability to you for loss or damage of any kind (including loss or damage caused by negligence) is reduced to the extent that you (or your Authorised User) caused or contributed to that loss or damage.

4.5 Subject to clause 4.3, the aggregate liability of the Covered Parties in connection with any other claim arising out of or relating to the Online Services or Materials shall not exceed the amount of your actual direct damages. Your right to monetary damages in that amount shall be in lieu of all other remedies which you may have against any Covered Party.

4.6 Subject to clause 4.3, the Covered Parties shall not be liable for any special, indirect, incidental, or consequential damages of any kind whatsoever (including, without limitation, legal fees) in any way due to, resulting from, or arising in connection with the Online Services, Materials, or the failure of any Covered Party to perform its obligations, regardless of any negligence of any Covered Party.

4.7 The Materials are provided for reference purposes only and are not intended, nor should they be used, as a substitute for professional advice or judgement or to provide legal advice with respect to particular circumstances.

4.8 Whilst reasonable efforts are made to keep the Materials up to date, you should obtain independent verification or advice before relying upon any piece of information in circumstances where loss or damage may result.

4.9 Any password / ID number issued by us to an Authorised User is personal and confidential to that Authorised User. If we suspect that any password / ID is being used by an unauthorised user or a different Authorised User to the person to whom it was issued, that password / ID may be cancelled.

5. MISCELLANEOUS

5.1. This Agreement shall not be limited in time and shall cover all period of use of TaxFind by you. This Agreement, including the Additional Terms, may be changed from time to time as described below or by written agreement. Charges and payment terms may be changed in accordance with your applicable price schedule; all other provisions may be changed by ITI immediately upon notice. Your subscription for access to the Online Services may be terminated immediately upon notice to ITI if any change is unacceptable. Continued use of the Online Services following any change constitutes acceptance of the change.

5.2 Either party may terminate the subscription for access to the Online Services. You may terminate this Agreement by giving ITI at least 90 days' written notice, to expire the day before the anniversary of the commencement date or minimum period (whichever is the longer) as specified in the marketing materials. ITI may terminate this Agreement by giving at least 60 days' notice. ITI's only obligation in this event shall be the pro rata refund of any charges paid in advance. ITI may suspend or discontinue providing the Online Services to you without notice and pursue any other remedy legally available to it if you fail to comply with any of your obligations hereunder.

5.3 Neither party will disclose to any third party details of this Agreement or any of the negotiations undertaken in relation to this Agreement without the prior written consent of the other.

5.4 Except as otherwise provided herein, all notices and other communications to you hereunder shall be in writing, by e-mail or displayed electronically in the Online Services by the provider thereof. Notices to you shall be deemed to have been properly given on the date posted, if posted; on the date e-mailed, if e-mailed; on the date first made available, if displayed in the Online Services; or on the date received, if delivered in any other manner. Notices to us should be sent to your account representative within ITI.

5.5 A delay or failure by us  to enforce any provision hereof shall not constitute or be construed as a waiver of such provision or of the right to enforce it at a later time.

5.6 You may not assign your rights or delegate your duties under this Agreement or any Additional Terms without our prior written consent.

5.7 This Agreement and the Additional Terms shall be governed by and construed in accordance with the laws of the Ireland and you agree to the exclusive jurisdiction of the Irish courts.

5.8 We will use personal information collected about Authorised Users for the purposes of (a) providing access to and use of the Online Services to Authorised Users, (b) providing customer support, billing and other similar activities related to the Online Services, and (c) keeping Authorised Users informed about products, services, offers and upcoming events and to improve our services. Any personal information collected, processed and stored for the supply of the Online Services shall only be used in accordance with our Privacy Policy.

5.9 In accordance with the Data Protection Acts 1988 and 2018, we may provide and export personal information about Authorised Users to other members of our company for the purposes of (a) providing access to and use of the Online Services to Authorised Users, and (b) providing customer support, billing and other similar activities related to the Online Services. Any personal information collected, processed and stored for the supply of the Online Services shall only be used in accordance with our Privacy Policy.

5.10 No third parties shall acquire any rights under this Agreement.

5.11 If any provision (or part of a provision) of this Agreement is found by any court or administrative body of competent jurisdiction to be invalid, unenforceable or illegal, the other provisions shall remain in force.

5.12 Nothing in this Agreement is intended to or shall operate to create a partnership between the parties, or authorise either party to act as agent for the other, and neither party shall have the authority to act in the name or on behalf of or otherwise to bind the other in any way (including, but not limited to, the making of any representation or warranty, the assumption of any obligation or liability and the exercise of any right or power).