smc Steirer Mika & Comp. Audit and Tax Consulting GmbH
Tax consulting, auditing
1010 Vienna | Franz-Josefs-Kai 53
T +43 1 535 50 25-0 | F -24
office@smc.biz
FN 110056y, Vienna
ATU16104007
General Terms and Conditions
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PDF_General Terms and Conditions for Chartered Accountants
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Basic direction
The website contains non-political news that deals with tax, social security, and commercial law and is primarily aimed at the firm's clients.
Disclaimer / § 5 ECG
The author of this website strives to present the information provided here as complete and accurate as possible and to keep it up-to-date. However, he cannot accept any liability for damages that may arise from the use of the information provided – even if these damages are due to the use of incomplete or incorrect information.
Links to external websites lie outside the author's area of responsibility. Liability for the content of linked pages is excluded, especially since the author has no influence on the content or design of linked pages. Therefore, the provider of these external websites is solely liable for the content of pages referred to from this website - but never the party who refers to external publications and content via a link. Should linked pages contain illegal, incorrect, incomplete, offensive or immoral information (particularly due to changes in content after the link was created) and should the author of this page be made aware of such content on linked pages, he will immediately remove the link to such pages.
copyright
The content (text and images) on these pages created by the author himself is protected by copyright. This information is intended for personal use only. Any use of any content on this website that violates the provisions of copyright law—in particular, further use such as publication, reproduction, and any form of commercial use, as well as distribution to third parties—even in part or in revised form—without the express consent of the author is prohibited.
Information content
The information on this website may be changed, removed, or supplemented without prior notice. The author therefore cannot guarantee the accuracy, completeness, quality, or timeliness of the information provided.
Legal validity
By using this website, the user is subject to these Terms of Use. These are part of the Internet offering. Should any part or individual wording of these Terms of Use not, no longer, or not fully comply with applicable law, the remaining parts of the Terms of Use remain unaffected in their content and validity.
Data protection
You can find out more here: Privacy Policy .
Facebook remarketing/retargeting
Our web pages contain remarketing tags from the social network Facebook, 1601 South California Avenue, Palo Alto, CA 94304, USA. When you visit our web pages, a direct connection is established between your browser and the Facebook server via the remarketing tags. Facebook receives the information that you have visited our page using your IP address. This allows Facebook to associate your visit to our page with your user account. We can use the information obtained in this way to display Facebook ads. Please note that, as the provider of the pages, we have no knowledge of the content of the transmitted data or how Facebook uses it. Further information can be found in Facebook's privacy policy at https://www.facebook.com/about/privacy/ . If you do not wish to have data collected via Custom Audiences, you can deactivate Custom Audiences here (LINK: https://www.facebook.com/settings/?tab=ads ).








