PRIVACY AND COOKIES

Personal data processing notice

Last updated: 8 August 2026

1. Data controller and contacts

The data controller is Reali Sgamma & Associati - Studio Legale e Tributario, a professional association whose principal office is at Via Muzio Clementi 70, Rome, Italy, VAT No. 12039021006 and Tax Code 97710850583.

Privacy contact: Enrico Reali. Data protection requests may be sent to info@rslegaletributario.it.

2. Data processed

The website may process technical data necessary for browsing and data voluntarily provided by users by email or telephone, such as name, contact details and the content of the request. Please do not send special-category data, judicial data or unnecessary confidential documents in an initial enquiry.

3. Purposes and legal bases

Data are processed to respond to enquiries, arrange a professional consultation, take pre-contractual steps requested by the data subject, comply with legal obligations and protect the Firm’s rights. The applicable legal bases are pre-contractual measures, compliance with legal obligations and legitimate interests in managing and securing communications.

4. Processing, recipients and transfers

Data are processed with appropriate security and confidentiality measures. They may be handled by authorised professionals, staff and technical suppliers or disclosed to authorities where required by law. Any transfer outside the European Economic Area takes place under the safeguards required by applicable law.

5. Retention

Contact-request data are retained for as long as necessary to handle the request. If a professional relationship begins, data are retained for statutory periods and to protect the Firm’s rights; otherwise, they are deleted or anonymised when no longer needed.

6. Data subject rights

Data subjects may request access, rectification, erasure, restriction, portability or object to processing and, where applicable, withdraw consent. They may also lodge a complaint with the Italian Data Protection Authority. Requests may be sent to the address in section 1.

7. Cookies and technical tools

This version of the website does not intentionally use profiling, behavioural advertising or marketing cookies. Only technical mechanisms strictly necessary for delivery, security and correct operation may be used. If non-technical services are introduced, this notice will be updated and consent obtained where required.

8. Updates

This notice may be updated due to legal, organisational or technical changes. The current version is published on this page.