Further to the Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data, and repealing Directive 95/46/EC (General Data Protection Regulation), hereinafter: GDPR, I hereby inform: 

The Data Controller of your personal data collected due to the concluded agreements or business relations is the company Staniek i Partnerzy – radcowie prawni i doradcy podatkowi spółka partnerska with its registered seat in Wroclaw, KRS number: 0000818392, Tax Identification Number (NIP): 8992873102 (hereinafter: Data Controller).  

Personal Data may have been collected in various situations, in particular during our cooperation, while concluding or executing agreement, as a result of your inquiry, by e-mail, phone or may have been provided by the entity which employs you.   

We may process the following data in connection with the relationship we have: identification data, contact details, job details or other data provided to us in connection with the cooperation or communication.  

You provide your personal data voluntarily as a result of concluded agreement and economic cooperation – the consequence of not providing the data may be partial or total inability to perform the agreement by the Data Controller.  

Your personal data will be processed in particular for the purposes of starting cooperation, concluding and performing a contract, settling contracts, answering any inquiries or requests,   correspondence and communication matters, marketing and contacting the Data Controller, as well as for the purpose of potential claims, fulfilling the Administrator’s legal obligations (e.g. tax, accounting, complaint handling).  

If you have provided us with personal data of your employees or co-workers as a part of the contract, we inform you that this information also refers to them and should be made available to them by you. 

  • processing is necessary for the performance of a contract to which the data subject is party or in order to take steps at the request of the data subject prior to entering into a contract – Article 6 (1) letter b of the GDPR, 
  • processing is necessary for compliance with a legal obligation to which the Data Controller is subject – Article 6 (1) letter c of the GDPR, 
  • processing is necessary for the purposes of the legitimate interests pursued by the Data Controller or by a third party, except where such interests are overridden by the interests or fundamental rights and freedoms of the data subject which require protection of personal data – Article 6 (1) letter f of the GDPR, 

According to Polish income tax laws regulating, among others, the matter of transfer prices, related entities should be understood i.a as entities between which there is a bond of capital, personal, family or other nature specified by statute, provided that there is an actual mutual influence with each other. Related also entities include partnership and its partners, as well as the entity and its foreign plant.  

Thus, to show an example, two companies with the same shareholder or entities with the same person being a member of the management / supervisory board may be related entities.  

The main obligations incumbent on related entities include:  

  1. obligation to apply the market price in transactions, 
  2. obligation to prepare transfer pricing documentation together with comparability analysis.  

The obligation to comply with the market price means setting the price between related entities so that it would not be different than the one set by completely independent entities- in practice, in order to determine the market price comparability analysis should be carried out (basing on one’s own data or the ones available on the market).  

What comes next, transfer pricing documentation should be prepared if the transaction limits (PLN 2 million or PLN 10 million  depending on the type of transaction) are exceeded on a given transaction of a homogeneous nature, and also when a Polish taxpayer makes a purchase transaction with entities based in a tax haven. 

Your data may be passed to the entities supporting us in administrative and organizational matters and in marketing activities or providing us with support and operation of our IT tools and systems, take care of deliveries or help us to communicate with our contractors and clients.  

Your personal data shall not be transferred outside the European Economic Area.  

You have the right to:  

  • access your personal data, request rectification or erasure or restriction of processing or to object to processing, if the legal basis of processing is the legitimate interest of the Data Controller,  
  • withdraw consent at any time, in case it constitutes the legal basis of the processing. Withdrawal of the consent does not affect the lawfulness of the processing based on consent before its withdrawal,  
  • data portability, i.e. to receive the personal data in a structured, commonly used and machine-readable format and have the right to transmit those data to another controller, within the scope the data is processed for the purposes of concluding or executing the agreement or on the basis of the consent, 
  • lodge a complaint with the President of the Personal Data Protection Office, if you consider that the processing of your personal data  infringes GDPR. 
 If you have any questions regarding the processing of your data or if you want to exercise your rights under the GDPR, you should contact the Data Controller at the following e-mail address:  


This website (hereinafter: Website) uses technology storing and accessing information in the user’s data terminal equipment (in particular using cookies). By accessing the Website, you agree to store and gain access to data through the Website. The consent given for using this technology may be modified or withdrawn at any time in the settings of a browser.  

Cookies are small text files sent by the Website and stored by the Internet browser on the user’s terminal equipment (such as a computer, smartphone, tablet). Cookies in particular make it easier for the user to use previously visited websites. If the user has used the same device and browser before, cookies make it possible to remember his preferences. 

Cookies used by the Website are used in particular to gather statistical data on the traffic and number of Website users, as well as on the manner of using its content (e.g. to adjust the Website content to the user’s preferences and to optimize the process of using the Website) without gathering any information allowing for identification of the user. Additional personal information, such as e-mail address, is collected only in places where the user has expressed consent by filling a form. We retain and use the above data only for the purposes necessary to perform a given function (e.g. answer a user’s question). 

The Website uses basically two types of cookies – session cookies and persistent cookies. Session  cookies are temporary files, stored until you leave the Website (e.g. by entering another website, logging out or switching the browser off). Persistent cookies are files that are stored either for a period of time specified in the parameters of cookie files or until they are deleted. 

The user may change the manner of using Website cookies in his browser. Consent given on using this technology may be modified or withdrawn at any time in this way too (blocking cookies in future). Detailed information regarding such change can be found by using the Help function in a given browser. 

Restricting the use of cookies may affect some functionalities of the Website.