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Private Limited Company (Ltd)

Public Limited Company (Plc)

Limited Liability Partnership (LLP)

Unlimited Company

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Società nel Regno Unito


Quali sono le principali tipologie di società in Inghilterra? Le principali tipologie societarie in Inghilterra sono le seguenti: Private Limited Company (Ltd); Public Limited Company (Plc). Limited Liability Partnership (LLP); Unlimited Company. La Private Limited Company o Ltd (assimilabile alla nostra S.r.l.) costituisce la tipologia societaria più diffusa in Inghilterra per le imprese di piccole e medie dimensioni Le partecipazioni di una Ltd sono rappresentate da azioni. I soci possono essere persone fisiche o altre società. E’ sufficiente la nomina di un amministratore, anche non residente in Inghilterra. La Public Limited Company o Plc (assimilabile alla nostra S.p.A.) costituisce il tipo societario più diffuso per le società di grandi dimensioni o ad ampia compagine sociale. Il capitale minimo per la costituzione di una Plc è di 50.000 sterline (o l’equivalente in euro o altra valuta). I soci possono essere persone fisiche o altre società. E’ sufficiente la nomina di un amministratore, anche non residente in Inghilterra. La Limited Liability Partnership o LLP è una società di persone a responsabilità limitata. Le partecipazioni rappresentate da azioni. E’ richiesta la presenza di almeno due soci (c.d. general partner). Lo statuto delle LLP (partnership agreement) costituisce un documento privato e non è, dunque, pubblicato presso il registro delle imprese inglese (Companies House). La LLP non trova un equivalente in Italia. Il nostro ordinamento non sono consente, infatti, la costituzione di società di persone a responsabilità limitata. La LLP – a differenza della Ltd e della Plc - è soggetta alla c.d. tassazione per trasparenza. Pertanto i redditi prodotti dalla LLP sono tassati direttamente in capo ai soci e non in capo alla società. Per esempio, in caso di LLP costituita da due soggetti non fiscalmente residenti in Inghilterra, il reddito della società sarà tassato esclusivamente in capo ai soci nei loro paesi di residenza, è nessuna imposta sarà dovuta dalla LLP al fisco inglese. La Unlimited Company è una società di persone (assimilabile alla nostra società in nome collettivo) in cui, a differenza della LLP, ciascun socio risponde illimitatamente con il proprio patrimonio personale per le obbligazioni sociali. La Unlimited Company – al pari della LLP - è soggetta al regime fiscale per trasparenza.

Quali giorni occorrono per costituire una società in Inghilterra? La tempistica è di circa 24/48 ore e, dunque, molto più rapida rispetto alla costituzione di una società in Italia e in molte altre giurisdizioni. E’ necessario versare (o impegnarsi a versare) un capitale sociale minimo per la costituzione di una società inglese? La costituzione di una Ltd e di una LLP non richiede la sottoscrizione o il versamento di un capitale minimo. Il capitale inziale potrà anche essere pari a una sterlina o un euro. Invece, la costituzione di una Plc richiede la sottoscrizione di un capitale minimo di 50.000,00 sterline (o l’importo equivalente in euro). Il capitale di una società inglese può essere, a scelta dei soci, denominato in sterline, euro o altra valuta. E’ necessario recarsi in Inghilterra per il procedimento di costituzione? No, l’intero procedimento di costituzione della società, la richiesta di una partita IVA inglese (VAT number) e l’apertura di un conto corrente non necessitano della presenza fisica del e possono essere gestite direttamente tramite i nostri uffici in Italia (Milano, Roma e Palermo). La costituzione di una società inglese non richiede l’intervento di un notaio né in Inghilterra né tantomeno in Italia. E’ necessario essere residenti in Inghilterra per costituire una società inglese? Assolutamente no. I soci e gli amministratori possono essere anche soggetti non residenti in Inghilterra. E’ consentito proteggere l’identità dei soci di una società inglese? L’identità dei soci può anche essere protetta attraverso l’istituzione di un trust oppure con la nomina di un socio fiduciario (c.d. nominee shareholder). L’istituzione di un trust comporta il trasferimento in via definitiva da parte del cliente (c.d. settlor o disponente) della proprietà delle azioni a un c.d. trustee, con l’incarico irrevocabile di amministrarle nell’interesse di uno o più beneficiari, eventualmente sotto la supervisione di un c.d. protector. Il beneficiario del trust può essere anche lo stesso disponente (c.d. trust autodichiarato). In via generale, il titolare effettivo delle azioni conferite in un trust è il trustee e non il disponente. Invece, nel caso di intestazione fiduciaria delle azioni a una società fiduciaria, il cliente rimane giuridicamente il titolare effettivo delle azioni sulla base degli accordi contrattuali con la società fiduciaria, la quale si intesterà le azioni per conto del cliente. L’incarico fiduciario potrà essere revocato in qualsiasi momento dal cliente, con conseguente intestazione delle azioni in capo al cliente. Una recente modifica normativa ha introdotto l’obbligo di pubblicare in un’apposita sezione del Companies House i nominativi di tutte le persone fisiche che sono titolari, in ultima istanza, di partecipazioni pari o superiori al 25% di una società inglese (c.d. registro delle person of significant control). L’obbligo non trova, in linea di principio, applicazione per le azioni conferite in un trust discrezionale.

E’ possibile avere un amministratore fiduciario? Il cliente può proteggere l’identità dell’amministratore mediante la nomina di un amministratore fiduciario (c.d. nominee director). Il cliente sottoscriverà un accordo fiduciario (nominee director agreement) con un nostro professionista residente in Inghilterra, che assumerà l’incarico di amministratore per conto del cliente (beneficial owner). L’incarico fiduciario potrà essere revocato in qualsiasi momento dal cliente. L’accesso e la gestione del conto corrente della società possono essere mantenuti esclusivamente in capo al cliente, mediante conferimento di apposite istruzioni alla banca. Ove richiesto, l’amministratore fiduciario potrà conferire procure al cliente, sulla base delle esigenze di quest’ultimo. Lo statuto di una società inglese deve indicare l’oggetto sociale? No, è possibile prevedere la c.d. general business clause. In tal caso, la società potrà svolgere qualsiasi attività lecita senza restrizione alcuna. E’ necessaria la nomina di una figura assimilabile al sindaco unico o al collegio sindacale? La legge inglese non prevede alcuna figura o organo assimilabile ai sindaci o al collegio sindacale. E’, invece, previsto l’obbligo di revisione dei conti al superamento di determinate soglie. Quali documenti e informazioni occorrono per costituire una società in Inghilterra? copia del passaporto o di altro documento d’identità per ciascun socio e amministratore della costituenda società, oppure nel caso in cui il socio sia un’altra società, visura camerale (o altro documento equivalente) della predetta società; prova di residenza per ciascun socio e amministratore della costituenda società (ad es. utenza telefonica, internet, prima pagina dell’estratto conto bancario etc.), oppure, in mancanza, un certificato di residenza. Il cliente dovrà fornirci le seguenti informazioni, che saranno inserite nella nostra lettera di incarico: denominazione della società; capitale iniziale (che potrà essere anche 1 euro o 1 sterlina), numero di azioni da emettere e ripartizione delle stesse tra i soci; nome e cognome, data e luogo di nascita e indirizzo di residenza per ciascuno degli amministratori; breve descrizione dell’attività che sarà svolta dalla società. E’ possibile aprire un conto corrente fuori dall'Inghilterra? Certamente, il conto corrente potrà essere aperto anche fuori dall'Inghilterra, in base alle esigenze del cliente.

Cos’è il c.d. annual return di una società inglese? L’annual return è un elenco aggiornato dei soci che deve essere depositato dagli amministratori di ogni società inglese presso il Companies House almeno una volta l’anno. Pertanto eventuali cessioni di azioni avvenute nel corso dell’esercizio saranno visibili presso il Companies House nella data precedente tra quella in cui la società, su richiesta del socio, deposita un annual return aggiornato e la scadenza del termine per il deposito dell’annual return annuale. L’annual return non deve essere, dunque, confuso con il bilancio d’esercizio. Cosa accade se la mia società inglese è stata cancellata dal Companies House in conseguenza del mancato deposito del bilancio o dell’annual return (c.d. strik off)? Il mancato deposito prolungato del bilancio o dell’annual return comporta la cancellazione d’ufficio della società dal registro delle imprese inglese (Companies House) con conseguente assegnazione coatta, dopo un determinato periodo dalla cancellazione, dei beni della società alla corona inglese. La cancellazione può essere revocata mediante il c.d. procedimento di restoration, con conseguente riassegnazione delle azioni ai soci. Preliminarmente alla domanda di restoration, sarà necessario sanare gli adempimenti omessi (ad. es. depositare i bilanci tardivi o l’annual return). Posso conferire in una società inglese un bene immobile situato Italia? Certamente. L’operazione richiede una delibera di aumento di capitale della società inglese da liberarsi con il conferimento dell’immobile. A differenza del nostro ordinamento, la determinazione del valore dell’immobile ai fini del conferimento non richiede la perizia giurata di un esperto, ma può essere effettuata anche dall’amministratore senza particolari formalità. Il conferimento dovrà essere registrato presso un notaio italiano, ai fini della trascrizione del trasferimento della proprietà presso i registri immobiliari italiani. Il conferimento di beni immobili situati in Italia in società inglese presenta significativi vantaggi fiscali rispetto al conferimento in una società italiana, in quanto l’imposta di registro è in linea di principio dovuta in misura fissa (Euro 200,00) e non proporzionale (6% del valore dell’immobile). Posso aprire una sede secondaria della mia società inglese in Italia? Certamente, a tal fine sarà necessario predisporre una delibera di apertura di una sede secondaria in Italia, che dovrà essere munita di apostille in Inghilterra e depositata presso un notaio italiano, unitamente all’atto costitutivo e allo statuto della Società (entrambi tradotti in lingua italiana con traduzione giurata). Sarà altresì necessario nominare un rappresentate della sede secondaria italiana, il cui nominativo sarà pubblicato presso il registro delle imprese italiano. Il bilancio annuale verrà redatto secondo la legge inglese e depositato presso il registro delle imprese italiano. Siamo in grado di assistere i nostri clienti in tutte le fasi del procedimento di apertura di una sede secondaria in Italia, predisponendo la documentazione necessaria Italia e in Inghilterra. Una società inglese può operare solo in Italia? Sì, una società inglese può essere costituita anche al solo fine di operare in Italia. La società resterà in ogni caso assoggettata alla legge societaria inglese. Mentre, da un punto di vista fiscale potrebbe divenire assoggetta alla tassazione italiana. Gli amministratori e i soci di una società inglese devono versare contributi previdenziali in Inghilterra? Gli amministratori e soci di una società inglese che non sono residenti in Inghilterra non hanno alcun obbligo di contribuzione previdenziale in Inghilterra. Come faccio a vendere le azioni di una società inglese? La cessione delle azioni di una società inglese costituisce una procedura assai semplice ed è semplicemente la sottoscrizione di uno stock transfer form da parte del venditore. Non è necessario l’intervento di alcun notaio. Quali sono i principali vantaggi di costituire una società in Inghilterra in luogo di una società italiana? Le ragioni che possono rendere utile o vantaggiosa la costituzione di una società inglese possono essere molteplici e devono essere valutate caso per caso: insediamento nel mercato inglese; tempi e costi di costituzione; mancanza dell’obbligo di specificare l’oggetto sociale; tempi e costi ridotti rispetto ad una società italiana per le modifiche statutarie e per le cessioni di azioni; il procedimento di chiusura di una società inglese è molto più rapido e meno costoso di quello di una società italiana; possibilità di nominare un amministratore fiduciario; possibilità di proteggere l’identità dei soci attraverso l’intestazione della azioni a un socio fiduciario (nominee shareholder); possibilità di conferire le azioni in un trust; conferimento di beni immobili, senza dover effettuare una perizia da parte di un esperto che ne attesti il valore; applicazione dell’imposta di registro in misura fissa (Euro 200,00) ai conferimenti di beni immobili; nel caso di conferimento in una società italiana, trova applicazione l’imposta di registro proporzionale (6% del valore dell’immobile). nessun obbligo di contribuzione previdenziale per gli amministratori. Quali imposte paga una società inglese? Le società inglesi sono soggette all’imposta sul reddito delle società (Corporation Tax) che è attualmente pari al 19% degli utili, siano essi distribuiti o meno. I dividendi distribuiti saranno nuovamente tassati dal paese di residenza dell’azionista. In Inghilterra non esiste un’imposta assimilabile all’IRAP. A differenza della Ltd e della Plc, la LLP è soggetta al regime di tassazione per trasparenza (i.e. non è tassata al livello societario ma soltanto al livello dei soci). Pertanto, se due soggetti fiscalmente non residenti in Inghilterra costituiscono una LLP inglese, quest’ultima non pagherà alcuna imposta in Gran Bretagna e i soci saranno assoggettati integralmente alla tassazione sulle persone fisiche nel luogo di residenza. Esiste una convenzione bilaterale contro le doppie imposizione tra l’Italia e l'Inghilterra? Si, la Convenzione tra il Governo della Repubblica Italiana e il Governo d'Inghilterra di Gran Bretagna e d’Irlanda del Nord per evitare le doppie imposizioni e prevenire le evasioni fiscali in materia di imposte sul reddito approvata in Italia con L. 5 novembre 1990, n. 329 ed entrata in vigore il 30 dicembre 1990. Una società inglese è sempre soggetta a tassazione in Inghilterra? Per stabilire in quale paese la società deve pagare l’imposta sul reddito occorre innanzi tutto stabilire il luogo della residenza fiscale della società stessa. In linea generale, si può affermare che la società possiede la residenza nello Stato in cui si trova la sede della sua direzione effettiva o l’oggetto principale dell’attività. Pertanto, una società inglese di proprietà di soci italiani, con sede legale in Inghilterra, ma amministrata effettivamente dall’Italia, sarà considerata fiscalmente residente in Italia, con conseguente assoggettamento all’IRES italiana sui redditi ovunque prodotti (c.d. principio del reddito mondiale). Tuttavia, nel caso in cui la società sia effettivamente amministrata dall’Inghilterra, essa sarebbe assoggettata alla corporation tax inglese. In quest’ultimo caso la società stessa pagherebbe in Italia le imposte soltanto per i redditi prodotti nel nostro paese (c.d. principio della fonte). Dove paga l’IVA una società inglese? Una società inglese fiscalmente residente in Italia pagherà l’IVA in modo analogo a una comune società italiana. Laddove la società inglese, invece, effettivamente fiscalmente residente in Gran Bretagna, potrebbe chiedere un numero di partita IVA (VAT) al fisco inglese e versare l’IVA in Inghilterra. Il fisco italiano può contestare l’utilizzo di una società inglese? Di per sé la costituzione di una inglese estera è perfettamente regolare e non può essere contestato dal fisco italiano, purché – ovviamente – la società operi nel pieno rispetto della legge. E’ obbligatorio assumere dipendenti? No. L’assunzione di dipendenti è assolutamente discrezionale.


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Paid Subscription(s) through your Send to me s.r.l. subscription. You acknowledge that your free trial or free offer may expire while you are a Paid Subscriber to Send to me s.r.l. One, and Send to me s.r.l. shall have no obligation to reinstate, reimburse, or otherwise compensate you for any part of such expired free trial or free offer. When your Paid Subscription to any Service ends, you will lose access to any functionality or Content of that Service that requires a Paid Subscription. CONTENT AND SERVICE AVAILABILITY Terms found in this Agreement that relate to Services, Content types, features or functionality not available in your Home Country are not applicable to you unless and until they become available to you. Certain Services and Content available to you in your Home Country may not be available to you when traveling outside of your Home Country. THIRD-PARTY DEVICES AND EQUIPMENT If you use our Services on a non-Send to me s.r.l.-branded device, you may not be able to access all features or Content types. Terms in this Agreement relating to unavailable features or Content types are not applicable to you. If you later choose to access our Services from an Send to me s.r.l.-branded device, you agree that all terms of this Agreement will apply to your use on such device. Additionally, certain Services may require, direct, or suggest you use third-party equipment in some circumstances and/or for certain activities; such use is subject to the terms and conditions of such equipment and should be made in accordance with the applicable manufacturer’s instructions. C. YOUR SUBMISSIONS TO OUR SERVICES Our Services may allow you to submit or post materials such as comments, ratings and reviews, pictures, videos, and podcasts (including associated metadata and artwork). Your use of such features must comply with the Submissions Guidelines below, which may be updated from time to time. If you see materials that do not comply with the Submissions Guidelines, please use the Report a Concern feature. You hereby grant Send to me s.r.l. a worldwide, royalty-free, perpetual, nonexclusive license to use the materials you submit within the Services and related marketing, and Send to me s.r.l. internal purposes. Send to me s.r.l. may monitor and decide to remove or edit any submitted material. Submissions Guidelines: You may not use the Services to: - post any materials that (i) you do not have permission, right or license to use, or (ii) infringe on the rights of any third party; - post objectionable, offensive, unlawful, deceptive, inaccurate, or harmful content; - post personal, private or confidential information belonging to others; - request personal information from a minor; - impersonate or misrepresent your affiliation with another person, or entity; - post or transmit spam, including but not limited to unsolicited or unauthorized advertising, promotional materials, or informational announcements; - post, modify, or remove a rating or review in exchange for any kind of compensation or incentive; - post a fake rating or review; - plan or engage in any illegal, fraudulent, or manipulative activity. D. FAMILY SHARING The organizer of a Family (“Organizer”) must be 18 years or older and the parent or legal guardian of any Family member under age 13 or the equivalent minimum age in their Home Country (as set forth in the registration process). Send to me s.r.l. devices are required for access to all of the Family Sharing features. Purchase Sharing: Family Sharing’s Purchase Sharing feature allows you to share eligible Content among up to six members of a Family. The Organizer invites other members to participate, and agrees to pay for all Transactions initiated by Family members. The Organizer's payment method is used to pay for any Transaction initiated by a Family member (except when the Family member’s account has store credit, which is always used first). Family members are acting as agents for the Organizer when the Organizer’s payment method is used. The Organizer hereby agrees (1) to pay for such Transactions, and (2) that Transactions initiated by Family members are authorized. Organizers are responsible for complying with their payment method contract, and assume all risk related to sharing access to the payment method with Family members. A receipt or invoice for any Family member Transaction is sent to the initiating Family member and the Organizer. Ask to Buy: Ask to Buy is a convenient feature that allows an Organizer to approve Transactions initiated by a Family member under age 18 (or the equivalent age of majority in your Home Country). The Organizer must be the parent or legal guardian of any Family member for whom Ask to Buy is activated. Content shared by Family members or acquired via content codes may not be subject to Ask to Buy. Family Member changes: When a Family member leaves or is removed from the Family, the remaining Family members may no longer be able to access the former member’s Content, including Content acquired with the Organizer’s payment method. Family Sharing Rules: You can only belong to one Family at a time, and may join any Family no more than twice per year. You can change the Send to me s.r.l. ID you associate with a Family no more than once every 90 days. All Family members must share the same Home Country. Not all Content, including In-App Purchases, subscriptions, and some previously acquired Apps, are eligible for Purchase Sharing. Send to me s.r.l. TV, Send to me s.r.l. TV Channels, Send to me s.r.l. Family, Send to me s.r.l. Premier, Send to me s.r.l. Music Family, Send to me s.r.l. Arcade, and Send to me s.r.l. News subscriptions are automatically enabled for Family Sharing. Subscriptions shared by a Family may be subject to Content usage limitations on a per subscription basis. E. PERSONALIZED RECOMMENDATION FEATURES The Services may recommend Content to you based on your downloads, purchases and other activities. You may opt out from receiving such personalized recommendations for some Services in your account settings. Some recommendation features may require your permission before they are turned on. If you turn on these features, you will be asked to give Send to me s.r.l. permission to collect and store certain data, including but not limited to data about your device activity, location, and usage. Please carefully read the information presented when you turn on these features. F. ADDITIONAL STORE TERMS SEASON PASS AND MULTI-PASS A Pass allows you to purchase and receive television Content as it becomes available. A Season Pass applies to television Content that has a limited number of episodes per season; a Multi-Pass applies to television Content that is available on an ongoing basis. The full price of a Season Pass or Multi-Pass is charged at the time of the Transaction. Season Pass or Multi-Pass Content is available for download up to 90 days after the last episode becomes available. If automatic renewal is selected when you obtain a Multi-Pass, you will be charged the full price of each subsequent Multi-Pass cycle. You can turn off automatic renewal at least 24 hours prior to the beginning of the next Multi-Pass cycle in your account settings. If a Content provider delivers to Send to me s.r.l. fewer TV episodes than planned when you purchased a Season Pass, we will credit to your Send to me s.r.l. ID the retail value of the corresponding number of episodes that were not provided to Send to me s.r.l.. G. ADDITIONAL TERMS (EXCLUDING SEND TO ME S.R.L. ARCADE APPS) LICENSE OF APP STORE CONTENT App licenses are provided to you by Send to me s.r.l. or a third party developer (“App Provider”). If you are a customer of Send to me s.r.l. , the merchant of record is Send to me s.r.l. , which means that you acquire the App license from Send to me s.r.l. , but the App is licensed by the App Provider. An App licensed by Send to me s.r.l. is an “Send to me s.r.l. App;” an App licensed by an App Provider is a “Third Party App.” Send to me s.r.l. acts as an agent for App Providers in providing the App Store and is not a party to the sales contract or user agreement between you and the App Provider. Any App that you acquire is governed by the Licensed Application End User License Agreement (“Standard EULA”) set forth below, unless Send to me s.r.l. or the App Provider provides an overriding custom license agreement (“Custom EULA”). The App Provider of any Third Party App is solely responsible for its content, warranties, and claims that you may have related to the Third Party App. You acknowledge and agree that Send to me s.r.l. is a third-party beneficiary of the Standard EULA or Custom EULA applicable to each Third Party App and may therefore enforce such agreement. Certain Apps, such as stickers and iMessage apps, may not appear on the device springboard but can be accessed and used in the Messages app drawer. IN-APP PURCHASES Apps may offer content, services or functionality for use within such Apps (“In-App Purchases”). In-App Purchases that are consumed during the use of the App (for example, virtual gems) cannot be transferred among devices and can be downloaded only once. You must authenticate your account before making In-App Purchases – separate from any authentication to obtain other Content – by entering your password or using Touch ID or Face ID. You will be able to make additional In-App APP MAINTENANCE AND SUPPORT Send to me s.r.l. is responsible for providing maintenance and support for Send to me s.r.l. Apps only, or as required under applicable law. App Providers are responsible for providing maintenance and support for Third Party Apps. APP BUNDLES Some Apps may be sold together as a bundle (“App Bundle”). The price displayed with an App Bundle is the price you will be charged upon purchasing the App Bundle. The App Bundle price may be reduced to account for Apps you have already purchased or acquired, but may include a minimum charge to complete the App Bundle. LICENSED APPLICATION END USER LICENSE AGREEMENT Apps made available are licensed, not sold, to you. Your license to each App is subject to your prior acceptance of either this Licensed Application End User License Agreement (“Standard EULA”), or a custom end user license agreement between you and the Application Provider (“Custom EULA”), if one is provided. Your license to any Send to me s.r.l. App under this Standard EULA or Custom EULA is granted by Send to me s.r.l., and your license to any Third Party App under this Standard EULA or Custom EULA is granted by the Application Provider of that Third Party App. Any App that is subject to this Standard EULA is referred to herein as the “Licensed Application.” The Application Provider or Send to me s.r.l. as applicable (“Licensor”) reserves all rights in and to the Licensed Application not expressly granted to you under this Standard EULA. a. Scope of License: Licensor grants to you a nontransferable license to use the Licensed Application on any Send to me s.r.l.-branded products that you own or control and as permitted by the Usage Rules. The terms of this Standard EULA will govern any content, materials, or services accessible from or purchased within the Licensed Application as well as upgrades provided by Licensor that replace or supplement the original Licensed Application, unless such upgrade is accompanied by a Custom EULA. Except as provided in the Usage Rules, you may not distribute or make the Licensed Application available over a network where it could be used by multiple devices at the same time. You may not transfer, redistribute or sublicense the Licensed Application and, if you sell your Send to me s.r.l. Device to a third party, you must remove the Licensed Application from the Send to me s.r.l. Device before doing so. You may not copy (except as permitted by this license and the Usage Rules), reverse-engineer, disassemble, attempt to derive the source code of, modify, or create derivative works of the Licensed Application, any updates, or any part thereof (except as and only to the extent that any foregoing restriction is prohibited by applicable law or to the extent as may be permitted by the licensing terms governing use of any open-sourced components included with the Licensed Application). b. Consent to Use of Data: You agree that Licensor may collect and use technical data and related information—including but not limited to technical information about your device, system and application software, and peripherals—that is gathered periodically to facilitate the provision of software updates, product support, and other services to you (if any) related to the Licensed Application. Licensor may use this information, as long as it is in a form that does not personally identify you, to improve its products or to provide services or technologies to you. c. Termination. This Standard EULA is effective until terminated by you or Licensor. Your rights under this Standard EULA will terminate automatically if you fail to comply with any of its terms. d. External Services. The Licensed Application may enable access to Licensor’s and/or third-party services and websites (collectively and individually, "External Services"). You agree to use the External Services at your sole risk. Licensor is not responsible for examining or evaluating the content or accuracy of any third-party External Services, and shall not be liable for any such third-party External Services. Data displayed by any Licensed Application or External Service, including but not limited to financial, medical and location information, is for general informational purposes only and is not guaranteed by Licensor or its agents. You will not use the External Services in any manner that is inconsistent with the terms of this Standard EULA or that infringes the intellectual property rights of Licensor or any third party. You agree not to use the External Services to harass, abuse, stalk, threaten or defame any person or entity, and that Licensor is not responsible for any such use. External Services may not be available in all languages or in your Home Country, and may not be appropriate or available for use in any particular location. To the extent you choose to use such External Services, you are solely responsible for compliance with any applicable laws. Licensor reserves the right to change, suspend, remove, disable or impose access restrictions or limits on any External Services at any time without notice or liability to you. e. NO WARRANTY: YOU EXPRESSLY ACKNOWLEDGE AND AGREE THAT USE OF THE LICENSED APPLICATION IS AT YOUR SOLE RISK. TO THE MAXIMUM EXTENT PERMITTED BY APPLICABLE LAW, THE LICENSED APPLICATION AND ANY SERVICES PERFORMED OR PROVIDED BY THE LICENSED APPLICATION ARE PROVIDED "AS IS" AND “AS AVAILABLE,” WITH ALL FAULTS AND WITHOUT WARRANTY OF ANY KIND, AND LICENSOR HEREBY DISCLAIMS ALL WARRANTIES AND CONDITIONS WITH RESPECT TO THE LICENSED APPLICATION AND ANY SERVICES, EITHER EXPRESS, IMPLIED, OR STATUTORY, INCLUDING, BUT NOT LIMITED TO, THE IMPLIED WARRANTIES AND/OR CONDITIONS OF MERCHANTABILITY, OF SATISFACTORY QUALITY, OF FITNESS FOR A PARTICULAR PURPOSE, OF ACCURACY, OF QUIET ENJOYMENT, AND OF NONINFRINGEMENT OF THIRD-PARTY RIGHTS. NO ORAL OR WRITTEN INFORMATION OR ADVICE GIVEN BY LICENSOR OR ITS AUTHORIZED REPRESENTATIVE SHALL CREATE A WARRANTY. SHOULD THE LICENSED APPLICATION OR SERVICES PROVE DEFECTIVE, YOU ASSUME THE ENTIRE COST OF ALL NECESSARY SERVICING, REPAIR, OR CORRECTION. SOME JURISDICTIONS DO NOT ALLOW THE EXCLUSION OF IMPLIED WARRANTIES OR LIMITATIONS ON APPLICABLE STATUTORY RIGHTS OF A CONSUMER, SO THE ABOVE EXCLUSION AND LIMITATIONS MAY NOT APPLY TO YOU. f. Limitation of Liability. TO THE EXTENT NOT PROHIBITED BY LAW, IN NO EVENT SHALL LICENSOR BE LIABLE FOR PERSONAL INJURY OR ANY INCIDENTAL, SPECIAL, INDIRECT, OR CONSEQUENTIAL DAMAGES WHATSOEVER, INCLUDING, WITHOUT LIMITATION, DAMAGES FOR LOSS OF PROFITS, LOSS OF DATA, BUSINESS INTERRUPTION, OR ANY OTHER COMMERCIAL DAMAGES OR LOSSES, ARISING OUT OF OR RELATED TO YOUR USE OF OR INABILITY TO USE THE LICENSED APPLICATION, HOWEVER CAUSED, REGARDLESS OF THE THEORY OF LIABILITY (CONTRACT, TORT, OR OTHERWISE) AND EVEN IF LICENSOR HAS BEEN ADVISED OF THE POSSIBILITY OF SUCH DAMAGES. SOME JURISDICTIONS DO NOT ALLOW THE LIMITATION OF LIABILITY FOR PERSONAL INJURY, OR OF INCIDENTAL OR CONSEQUENTIAL DAMAGES, SO THIS LIMITATION MAY NOT APPLY TO YOU. In no event shall Licensor’s total liability to you for all damages (other than as may be required by applicable law in cases involving personal injury) exceed the amount of 1 dollar ($1.00). The foregoing limitations will apply even if the above stated remedy fails of its essential purpose. g. You may not use or otherwise export or re-export the Licensed Application except as authorized by United States law and the laws of the jurisdiction in which the Licensed Application was obtained. In particular, but without limitation, the Licensed Application may not be exported or re-exported (a) into any U.S.-embargoed countries or (b) to anyone on the U.S. Treasury Department's Specially Designated Nationals List or the U.S. Department of Commerce Denied Persons List or Entity List. By using the Licensed Application, you represent and warrant that you are not located in any such country or on any such list. You also agree that you will not use these products for any purposes prohibited by United States and Italian law, including, without limitation, the development, design, manufacture, or production of nuclear, missile, or chemical or biological weapons. h. The Licensed Application and related documentation are "Commercial Items consisting of "Commercial Computer Software" and "Commercial Computer Software Documentation” as applicable. The Commercial Computer Software and Commercial Computer Software Documentation are being licensed to U.S. Government end users (a) only as Commercial Items and (b) with only those rights as are granted to all other end users pursuant to the terms and conditions herein. Unpublished-rights reserved under the copyright laws of the United States and Italy. i. Except to the extent expressly provided in the following paragraph, this Agreement and the relationship between you and Send to me s.r.l. shall be governed by the laws of Italy, excluding its conflicts of law provisions. You and Send to me s.r.l. agree to submit to the personal and exclusive jurisdiction of the courts located in Milan, Italy to resolve any dispute or claim arising from this Agreement. If (a) you are not a italian citizen; (b) you do not reside in Italy; (c) you are not accessing the Service from the Italy; and (d) you are a citizen of one of the countries identified below, you hereby agree that any dispute or claim arising from this Agreement shall be governed by the applicable law set forth below, without regard to any conflict of law provisions, and you hereby irrevocably submit to the non-exclusive jurisdiction of the courts located in the state, province or country identified below whose law governs: If you are a citizen of any European Union country or Switzerland, Norway or Iceland, the governing law and forum shall be the laws and courts of your usual place of residence. Specifically excluded from application to this Agreement is that law known as the United Nations Convention on the International Sale of Goods. H. ADDITIONAL TERMS FOR CERTAIN CONTENT ACQUIRED FROM THIRD PARTIES Some Content available in certain Services are acquired by You from the third-party provider of such Content (as displayed on the product page and/or during the acquisition process for the relevant Content), not Send to me s.r.l.. For example, Send to me s.r.l. Books Content is acquired from book publishers, not Send to me s.r.l.. In such case, Send to me s.r.l. acts as an agent for the Content provider in providing the Content to you, and therefore Send to me s.r.l. is not a party to the Transaction between you and the Content provider. However, if you are a customer of Send to me s.r.l. , Send to me s.r.l. is the merchant of record for the Content you acquire from certain Services (e.g., Send to me s.r.l. Books), but such Content is licensed by the Content provider. The Content provider reserves the right to enforce the terms of use relating to such Content. The Content provider is solely responsible for such Content, any warranties to the extent that such warranties have not been disclaimed, and any claims that you or any other party may have relating to such Content. I. ADDITIONAL SEND TO ME S.R.L. MUSIC TERMS Music Library is an Send to me s.r.l. Music feature that allows you to access your matched or uploaded songs, playlists and music videos acquired from Send to me s.r.l. Music, the Store or another source (“Music Library Content”) on your Send to me s.r.l. Music-enabled devices. Music Library is turned on automatically when you set up your Send to me s.r.l. Music membership. Music Library collects information about your Music Library Content. This information is associated with your Send to me s.r.l. ID, and compared to Music Library Content currently available on Send to me s.r.l. Music. Music Library Content that is not matched is uploaded to Send to me s.r.l.’s Music Library servers (in a format determined by Send to me s.r.l.). You can upload up to 100,000 songs. Songs acquired from the Store or Send to me s.r.l. Music do not count against this limit. Songs that do not meet certain criteria (for example, excessively large files) or that are not authorized for your device are not eligible for Music Library. When you use Music Library, Send to me s.r.l. logs information such as the tracks you play, stop or skip, the devices you use, and the time and duration of playback. You agree to use Music Library only for lawfully acquired content. Music Library is provided on an “AS IS” basis and could contain errors or inaccuracies. You should back up your data and information prior to using Music Library. If you are not an Send to me s.r.l. Music member, you may purchase a subscription, which is subject to the terms set forth in this section. When your Send to me s.r.l. Music membership ends, you will lose access to to your Music Library, including Music Library Content that is uploaded to Music Library servers. J. ADDITIONAL SEND TO ME S.R.L. FITNESS TERMS Send to me s.r.l. Fitness is for entertainment and/or informational purposes only and is not intended to provide any medical advice. You should always seek the advice of an appropriately qualified healthcare professional regarding (a) the safety and advisability of any given activity, or (b) any specific medical condition or symptoms. K. CARRIER MEMBERSHIP Where available, you may be offered to purchase a Service membership from your wireless carrier (a “Carrier Membership”). If you purchase a Carrier Membership, your carrier is the merchant of record, which means that you acquire the Service license from your carrier, which will bill you for the cost of your Service membership, but the Service is provided by Send to me s.r.l.. Your purchase relationship with the carrier is governed by the carrier’s terms and conditions, not this Agreement, and any billing disputes related to a Carrier Membership must be directed to your carrier, not Send to me s.r.l.. By using a Service through a Carrier Membership, you agree that your carrier may exchange your carrier account information, telephone number and subscription information with Send to me s.r.l., and that Send to me s.r.l. may use this information to determine the status of your Carrier Membership. L. MISCELLANEOUS TERMS APPLICABLE TO ALL SERVICES DEFINITION OF SEND TO ME S.R.L. Depending on your Home Country, “Send to me s.r.l.” means: Send to me s.r.l., located at Milan, Italy, Europe, for users worldwide, in the United States, including Puerto Rico; CONTRACT CHANGES Send to me s.r.l. reserves the right at any time to modify this Agreement and to add new or additional terms or conditions on your use of the Services. Such modifications and additional terms and conditions will be effective immediately and incorporated into this Agreement. Your continued use of the Services will be deemed acceptance thereof. THIRD-PARTY MATERIALS Send to me s.r.l. is not responsible or liable for third party materials included within or linked from the Content or the Services. INTELLECTUAL PROPERTY You agree that the Services, including but not limited to Content, graphics, user interface, audio clips, video clips, editorial content, and the scripts and software used to implement the Services, contain proprietary information and material that is owned by Send to me s.r.l. and/or its licensors, and is protected by applicable intellectual property and other laws, including but not limited to copyright. You agree that you will not use such proprietary information or materials in any way whatsoever except for use of the Services for personal, noncommercial uses in compliance with this Agreement. No portion of the Services may be reproduced in any form or by any means, except as expressly permitted by this Agreement. You agree not to modify, rent, loan, sell, or distribute the Services or Content in any manner, and you shall not exploit the Services in any manner not expressly authorized. The Send to me s.r.l. name, the Send to me s.r.l. logo, Store, App Store, Send to me s.r.l. Books, Send to me s.r.l. Music, Send to me s.r.l. TV, Send to me s.r.l. TV, Send to me s.r.l. Arcade, Send to me s.r.l. News, Send to me s.r.l. News, Send to me s.r.l. Podcasts, and other Send to me s.r.l. trademarks, service marks, graphics, and logos used in connection with the Services are trademarks or registered trademarks of Send to me s.r.l. in the U.S., in Italy, and other countries throughout the world. You are granted no right or license with respect to any of the aforesaid trademarks. COPYRIGHT Unless otherwise noted, Services and Content provided by Send to me s.r.l. are © Send to me s.r.l. and its subsidiaries. If you believe that any Content available through the Services infringe a copyright claimed by you, please contact Send to me s.r.l. at the following locations: email: info@weloveaccountancy-it.com phone: + 39 340 7216806 TERMINATION AND SUSPENSION OF SERVICES If you fail, or Send to me s.r.l. suspects that you have failed, to comply with any of the provisions of this Agreement, Send to me s.r.l. may, without notice to you: (i) terminate this Agreement and/or your Send to me s.r.l. ID, and you will remain liable for all amounts due under your Send to me s.r.l. ID up to and including the date of termination; and/or (ii) terminate your license to the software; and/or (iii) preclude your access to the Services. Send to me s.r.l. further reserves the right to modify, suspend, or discontinue the Services (or any part or Content thereof) at any time with or without notice to you, and Send to me s.r.l. will not be liable to you or to any third party should it exercise such rights. DISCLAIMER OF WARRANTIES; LIABILITY LIMITATION SEND TO ME S.R.L. DOES NOT GUARANTEE, REPRESENT, OR WARRANT THAT YOUR USE OF THE SERVICES WILL BE UNINTERRUPTED OR ERROR-FREE, AND YOU AGREE THAT FROM TIME TO TIME SEND TO ME S.R.L. MAY REMOVE THE SERVICES FOR INDEFINITE PERIODS OF TIME, CANCEL THE SERVICES AT ANY TIME, OR OTHERWISE LIMIT OR DISABLE YOUR ACCESS TO THE SERVICES WITHOUT NOTICE TO YOU. YOU EXPRESSLY AGREE THAT YOUR USE OF, OR INABILITY TO USE, OR ACTIVITY IN CONNECTION WITH THE SERVICES IS AT YOUR SOLE RISK. THE SERVICES AND ALL CONTENT DELIVERED TO YOU THROUGH THE SERVICES ARE (EXCEPT AS EXPRESSLY STATED BY SEND TO ME S.R.L.) PROVIDED "AS IS" AND "AS AVAILABLE" FOR YOUR USE, WITHOUT WARRANTIES OF ANY KIND, EITHER EXPRESS OR IMPLIED, INCLUDING ALL IMPLIED WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE, TITLE, AND NONINFRINGEMENT. BECAUSE SOME JURISDICTIONS DO NOT ALLOW THE EXCLUSION OF IMPLIED WARRANTIES, THE ABOVE EXCLUSION OF IMPLIED WARRANTIES MAY NOT APPLY TO YOU. IN NO CASE SHALL SEND TO ME S.R.L., ITS DIRECTORS, OFFICERS, EMPLOYEES, AFFILIATES, AGENTS, CONTRACTORS, OR LICENSORS BE LIABLE FOR ANY DIRECT, INDIRECT, INCIDENTAL, PUNITIVE, SPECIAL, OR CONSEQUENTIAL DAMAGES ARISING FROM YOUR USE OF ANY OF THE SERVICES OR FOR ANY OTHER CLAIM RELATED IN ANY WAY TO YOUR USE OF THE SERVICES AND/OR CONTENT, INCLUDING, BUT NOT LIMITED TO, ANY ERRORS OR OMISSIONS IN ANY CONTENT, OR ANY INJURY, LOSS OR DAMAGE OF ANY KIND INCURRED AS A RESULT OF THE USE OF ANY CONTENT POSTED, TRANSMITTED, OR OTHERWISE MADE AVAILABLE VIA THE SERVICES, EVEN IF ADVISED OF THEIR POSSIBILITY. BECAUSE SOME COUNTRIES, STATES OR JURISDICTIONS DO NOT ALLOW THE EXCLUSION OR THE LIMITATION OF LIABILITY FOR CONSEQUENTIAL OR INCIDENTAL DAMAGES, IN SUCH COUNTRIES, STATES OR JURISDICTIONS, SEND TO ME S.R.L.'S LIABILITY SHALL BE LIMITED TO THE EXTENT SUCH LIMITATION IS PERMITTED BY LAW. SEND TO ME S.R.L. SHALL USE REASONABLE EFFORTS TO PROTECT INFORMATION SUBMITTED BY YOU IN CONNECTION WITH THE SERVICES, BUT YOU AGREE THAT YOUR SUBMISSION OF SUCH INFORMATION IS AT YOUR SOLE RISK, AND YOU HEREBY RELEASE SEND TO ME S.R.L. FROM ANY AND ALL LIABILITY TO YOU FOR ANY LOSS OR LIABILITY RELATING TO SUCH INFORMATION IN ANY WAY. SEND TO ME S.R.L. DOES NOT REPRESENT OR GUARANTEE THAT THE SERVICES WILL BE FREE FROM LOSS, CORRUPTION, ATTACK, VIRUSES, INTERFERENCE, HACKING, OR OTHER SECURITY INTRUSION, AND YOU HEREBY RELEASE SEND TO ME S.R.L. FROM ANY LIABILITY RELATING THERETO. YOU SHALL BE RESPONSIBLE FOR BACKING UP YOUR OWN SYSTEM, INCLUDING ANY CONTENT ACQUIRED OR RENTED THROUGH THE SERVICES. SEND TO ME S.R.L. IS NOT RESPONSIBLE FOR DATA CHARGES YOU MAY INCUR IN CONNECTION WITH YOUR USE OF THE SERVICES. WAIVER AND INDEMNITY BY USING THE SERVICES, YOU AGREE, TO THE EXTENT PERMITTED BY LAW, TO INDEMNIFY AND HOLD SEND TO ME S.R.L., ITS DIRECTORS, OFFICERS, EMPLOYEES, AFFILIATES, AGENTS, CONTRACTORS, AND LICENSORS HARMLESS WITH RESPECT TO ANY CLAIMS ARISING OUT OF YOUR BREACH OF THIS AGREEMENT, YOUR USE OF THE SERVICES, OR ANY ACTION TAKEN BY SEND TO ME S.R.L. AS PART OF ITS INVESTIGATION OF A SUSPECTED VIOLATION OF THIS AGREEMENT OR AS A RESULT OF ITS FINDING OR DECISION THAT A VIOLATION OF THIS AGREEMENT HAS OCCURRED. YOU AGREE THAT YOU SHALL NOT SUE OR RECOVER ANY DAMAGES FROM SEND TO ME S.R.L., ITS DIRECTORS, OFFICERS, EMPLOYEES, AFFILIATES, AGENTS, CONTRACTORS, AND LICENSORS AS A RESULT OF ITS DECISION TO REMOVE OR REFUSE TO PROCESS ANY INFORMATION OR CONTENT, TO WARN YOU, TO SUSPEND OR TERMINATE YOUR ACCESS TO THE SERVICES, OR TO TAKE ANY OTHER ACTION DURING THE INVESTIGATION OF A SUSPECTED VIOLATION OR AS A RESULT OF SEND TO ME S.R.L.'S CONCLUSION THAT A VIOLATION OF THIS AGREEMENT HAS OCCURRED. THIS WAIVER AND INDEMNITY PROVISION APPLIES TO ALL VIOLATIONS DESCRIBED IN OR CONTEMPLATED BY THIS AGREEMENT. STATUTORY EXCEPTIONS FOR PUBLIC INSTITUTIONS If you are a qualified public educational or government institution and any part of this Agreement, such as, by way of example, all or part of the indemnification section, is invalid or unenforceable against you because of applicable local, national, state or federal law, then that portion shall be deemed invalid or unenforceable, as the case may be, and instead construed in a manner most consistent with applicable governing law. GOVERNING LAW Except to the extent expressly provided in the following paragraph, this Agreement and the relationship between you and Send to me s.r.l., and all Transactions on the Services shall be governed by the laws of the State of California, excluding its conflicts of law provisions. You and Send to me s.r.l. agree to submit to the personal and exclusive jurisdiction of the courts located within the city of Milan, Italy, to resolve any dispute or claim arising from this Agreement. If (a) you are not a U.S. citizen and/or Italy; (b) you do not reside in the U.S. and/or Italy; (c) you are not accessing the Service from the U.S. and/or Italy; and (d) you are a citizen of one of the countries identified below, you hereby agree that any dispute or claim arising from this Agreement shall be governed by the applicable law set forth below, without regard to any conflict of law provisions, and you hereby irrevocably submit to the non-exclusive jurisdiction of the courts located in the state, province or country identified below whose law governs: If you are a citizen of any European Union country or Switzerland, Norway or Iceland, the governing law and forum shall be the laws and courts of your usual place of residence. Specifically excluded from application to this Agreement is that law known as the United Nations Convention on the International Sale of Goods. OTHER PROVISIONS This Agreement constitutes the entire agreement between you and Send to me s.r.l. and governs your use of the Services, superseding any prior agreements with respect to the same subject matter between you and Send to me s.r.l.. You also may be subject to additional terms and conditions that may apply when you use affiliate services, third-party content, third-party software, or additional services such as the Volume Purchase Program. If any part of this Agreement is held invalid or unenforceable, that portion shall be construed in a manner consistent with applicable law to reflect, as nearly as possible, the original intentions of the parties, and the remaining portions shall remain in full force and effect. Send to me s.r.l.'s failure to enforce any right or provisions in this Agreement will not constitute a waiver of such or any other provision. Send to me s.r.l. will not be responsible for failures to fulfill any obligations due to causes beyond its control. You agree to comply with all local, state, federal, and national laws, statutes, ordinances, and regulations that apply to your use of the Services. Your use of the Services may also be subject to other laws. Risk of loss for all electronically delivered Transactions pass to the acquirer upon electronic transmission to the recipient. No Send to me s.r.l. employee or agent has the authority to vary this Agreement. Send to me s.r.l. may notify you with respect to the Services by sending an email message to your email address or a letter via postal mail to your mailing address, or by a posting on the Services. Notices shall become effective immediately. Send to me s.r.l. may also contact you by email or push notification to send you additional information about the Services. You hereby grant Send to me s.r.l. the right to take steps Send to me s.r.l. believes are reasonably necessary or appropriate to enforce and/or verify compliance with any part of this Agreement. You agree that Send to me s.r.l. has the right, without liability to you, to disclose any data and/or information to law enforcement authorities, government officials, and/or a third party, as Send to me s.r.l. believes is reasonably necessary or appropriate to enforce and/or verify compliance with any part of this Agreement (including but not limited to Send to me s.r.l.'s right to cooperate with any legal process relating to your use of the Services and/or Content, and/or a third-party claim that your use of the Services and/or Content is unlawful and/or infringes such third party's rights). Children under the age of majority should review this Agreement with their parent or guardian to ensure that the child and parent or legal guardian understand it. Last Updated: February 8, 2021 Per la traduzione italiana dei Termini e Condizioni contattare direttamente il fornitore di servizi Send To Me S.r.l., Società a Socio Unico, via email a: info@weloveaccountancy-it.com o via telefono al numero +393407216806