Legal disclaimer

The information contained in this Site is for general guidance on matters of interest only. The application and impact of laws can vary widely based on the specific facts involved. Given the changing nature of laws, rules and regulations, and the inherent hazards of electronic communication, there may be delays, omissions or inaccuracies in information contained in this Site.

Accordingly, The information on this Site is provided with the understanding that the authors and publishers are not herein engaged in rendering legal, accounting, tax, or other professional advice and services. As such, it should not be used as a substitute for consultation with professional accounting, tax, legal or other competent advisers. Before making any decision or taking any action, you should consult a Sipa S.p.A. professional.

While we have made every attempt to ensure that the information contained in this Site has been obtained from reliable sources, Sipa S.p.A. is not responsible for any errors or omissions, or for the results obtained from the use of this information. All information in this Site is provided "as is", with no guarantee of completeness, accuracy, timeliness or of the results obtained from the use of this information, and without warranty of any kind, express or implied, including, but not limited to warranties of performance, merchantability and fitness for a particular purpose.

In no event will Sipa S.p.A., its related partnerships or corporations, or the partners, agents or employees thereof be liable to you or anyone else for any decision made or action taken in reliance on the information in this Site or for any consequential, special or similar damages, even if advised of the possibility of such damages.

Certain links in this Site connect to other Web Sites maintained by third parties over whom Sipa S.p.A. has no control. Sipa S.p.A. makes no representations as to the accuracy or any other aspect of information contained in other Web Sites.



Email message

This message, including any attachment, is intended for the use of the individual or entity to which it is addressed and may contain information that is confidential, privileged and exempt from disclosure under applicable law. If the reader of this message is not the intended recipient, you are hereby notified that any printing, copying, dissemination, distribution, disclosure or forwarding of this communication is strictly prohibited. If you have received this communication in error, please contact the sender immediately and delete it from your system. Any evaluation expressed on this message is related to sender evaluation and is not intended to express the company point of view.Transmission of this e-mail cannot be guarantee as safe or faultless and data could be incomplete or delayed, or contain malware. Therefore the sender cannot be responsible for any fault or omission happen on transmission of this e-mail contents.This message and related answers could be known by the company organization of the sender, in respect of the procedures provided by the Company Regulations on this matter.