These terms of use (together with the documents referred to in it) apply to your use of our KPMG* website (the “Site”). Use of our site includes accessing or browsing.
Please read these terms of use carefully before you start to use our site, as these will apply to your use of our site. We recommend that you print a copy of this for future reference.
By using our site, you confirm that you accept these terms of use and that you agree to comply with them.
If you do not agree to these terms of use, you must not use our site.

• Our Privacy Statement which sets out the terms on which we process any personal data we collect from you, or that you provide to us. By using our site, you consent to such processing and you warrant that all data provided by you is accurate.

Accessing our Site

Access to our Site is permitted on a temporary basis. We may suspend, withdraw, discontinue or change all or any part of our site, and/or suspend your access to all or any part of our site at any time, without notice to you. We will not be liable to you if for any reason our site is unavailable at any time or for any period.
You are responsible for making all arrangements necessary for you to have access to our site.
You are also responsible for ensuring that all persons who access our site through your internet connection are aware of these terms of use and other applicable terms and conditions, and that they comply with them. You will be responsible for their failure to comply with these terms of use.

Prohibited uses

• In any way that breaches any applicable local, national or international law or regulation.
• In any way that breaches any applicable local, national or international law or regulation.
• For the purpose of harming or attempting to harm minors in any way.
• To use or re-use any material which does not comply with our content standards below.

You also agree:

• any part of our site;
• any equipment or network on which our site is stored;
• any software used in the provision of our site; or
• any equipment or network or software owned or used by any third party.

No reliance of information

The information contained and accessed on this site is provided by KPMG for general guidance and is intended to offer the user general information of interest. The information provided is not intended to replace or serve as substitute for any legal advice, consultation or service. You should consult with a KPMG professional in the respective legal professional area to obtain such services.

The application of laws and regulations may vary depending on specific facts or circumstances. Due to the nature of electronic communication processes, KPMG does not guarantee or warrant the Site will be uninterrupted, without delay, error-free, omission-free, or free of viruses. Therefore, the information is provided 'as is' without warranties of any kind, express or implied, including accuracy, timeliness and completeness. In no event shall KPMG, its related partners, managing directors, principals, agents or employees be liable for any direct, indirect, incidental, special, exemplary, punitive, consequential or other damages whatsoever (including but not limited to, liability for loss of use, data or profits), without regard to the form of any action, including but not limited to, contract, negligence or other tortious actions, arising out of or in connection with the Site, any content on or accessed by use of the Site, or any copying, display or other use hereof.

Intellectual property rights

We are the owner or the licensee of all intellectual property rights in our site, and in the material published on it. Those works are protected by patent, trademark and copyright laws and treaties around the world. All such rights are reserved.

Any unauthorized use of any materials on the Site may violate copyright, trademark and other laws. Should you download the materials on the Site for personal or non-commercial use, you must retain all copyright, trademark or other similar notices contained in the original materials or on any copies of the material. Materials on the Site may not be modified, reproduced, publicly displayed, performed, distributed or used for any public or commercial purposes without explicit written permission from the appropriate content or material provider (including third-party links). KPMG bears no risk, responsibility or liability in the event that a user does not obtain such explicit written permission as advised by KPMG.

KPMG and the KPMG logo are registered trademarks of KPMG International. Use of these marks requires express permission from, and a license agreement with, KPMG International or a KPMG member firm. Unauthorized use of these and any other of KPMG's portfolio of trademarks will be prosecuted to the fullest extent of the law. To request this written approval, use the "Contact us" feature.

Third-party links are provided as a convenience to you. KPMG does not control and is not responsible for any of these sites or their content. KPMG is obligated to protect its reputation and trademarks and KPMG reserves the right to request removal of any link to our Web site. not limited to, liability for loss of use, data or profits), without regard to the form of any action, including but not limited to, contract, negligence or other tortious actions, arising out of or in connection with the Site, any content on or accessed by use of the Site, or any copying, display or other use hereof.

• links that involve unauthorized use of our logo
• a form of link that disguises the URL and/or bypasses the homepage or pages containing the entity copyright, legal disclaimer and online policy statement.

Intellectual property rights

We will determine, in our discretion, whether there has been a breach of these terms of use through your use of our site. When a breach of these terms of use has occurred, we may take such action as we deem appropriate.
Failure to comply with these terms of use constitutes a material breach of these and may result in our taking all the measures provided.

We exclude liability for actions taken in response to breaches of these terms of use. The responses described in these terms of use are not limited, and we may take any other action we reasonably deem appropriate.

* "KPMG," "we," "our," and "us" refer to Toncescu si Asociatii S.P.A.R.L.