Report abuse

Information on the written system for reporting internal abuses using an electronic form, in accordance with Act XXV of 2023 on the rules governing the reporting of complaints, reports in the public interest and abuses.

Information regarding unlawful or suspected unlawful acts or omissions, or other abuses, may be reported through the internal abuse reporting system.

Operator of the internal whistleblowing system at our company

• under contract with the National Association of Hungarian Tax Advisors and Accounting Service Providers (1136. Budapest, 11 Pannónia Street. 4th floor 406.; court registration number: 14-02-0000646 Kaposvár District Court; national identification number: 1500/60152/1990/601521990), as an external organisation,
  • who, by participating in the investigation of the report, Dr. Entrusts the László Pálvölgyi Law Office;
• shall investigate the contents of the report within the shortest time possible under the circumstances, but no later than thirty days from the date of receipt of the report; however, in justified cases, the investigation period may be extended to a maximum of three months in accordance with the provisions of the law.
• During the investigation of the report, it shall maintain contact with the reporting person, and in this context, it may call upon the reporting person to supplement or clarify the report, to clarify the facts of the case, and to provide further information.
• The report shall not be investigated if
  • the report was made by an unidentifiable (anonymous) reporter,
  • the report was not made by the person authorised to do so (as detailed below),
  • a notification made by the same notifier, with the same content as the previous notification,
  • the harm to the public interest or compelling private interest would not be proportionate to the restriction of the rights of the natural or legal person concerned by the investigation of the report.
• inform the whistleblower in writing about the investigation of the report or the decision not to investigate it and the reasons for the decision, the results of the investigation of the report, and the measures taken or planned, unless the whistleblower has been informed verbally and has acknowledged receipt of the information.

You can make a report

• persons employed by the employer, as well as persons wishing to establish an employment relationship with the employer, in whose case the procedure for establishing such a relationship has been initiated, and persons whose employment relationship with the employer has been terminated;
• a contractor, subcontractor, supplier or agent who has initiated the procedure for establishing a contractual relationship with the employer, is in a contractual relationship or has been in a contractual relationship, or is under the supervision and control of the employer;
• sole traders, sole proprietorships, if they are in a contractual relationship with the employer or if their contractual relationship with the employer has ended, as well as persons wishing to establish a contractual relationship with whom the procedure for establishing a contractual relationship has begun;
• a person with an ownership interest in the employer, as well as a person belonging to the employer’s administrative, executive or supervisory body, including non-executive members, or whose contractual relationship with the employer has been terminated, and persons wishing to establish a contractual relationship with whom the procedure for establishing a contractual relationship has already begun;
• interns and volunteers working for the employer, or persons whose contractual relationship with the employer has ended, as well as persons who wish to establish a legal relationship or contractual relationship and for whom the procedure for establishing a contractual relationship has begun.

You can submit your notification in writing using the electronic form at https://bejelentes.adokamara.hu.

Operator of the internal whistleblowing system

• to the notifier
  • immediately confirm receipt of the notification electronically, if the notifier has provided an email address;
  • confirm receipt of the notification by letter, sent by post, within 7 days
• inform the person concerned in detail at the start of the investigation
  • about the notification, their rights regarding the protection of their personal data, and the rules governing the processing of their data;
  • in accordance with the requirement of fair procedure, that he may express his position on the notification through his legal representative and support it with evidence. In exceptional and justified cases, the person concerned may be informed at a later date if immediate notification would impede the investigation of the report.

Data protection, whistleblower protection

Within the framework of the internal whistleblowing system

• to the notifier,
• the person whose conduct or omission gave rise to the report,
• the person who may have relevant information about the contents of the report,

Your personal data, which is essential for investigating the report, will only be processed and forwarded to the lawyer involved in investigating the report for the purpose of investigating the report and remedying or terminating the conduct that is the subject of the report.

Personal data that is not included in the above list will be deleted immediately from the processed data.

The personal data of the person making the report may only be disclosed to the authority competent to conduct the proceedings initiated on the basis of the complaint or report in the public interest if that authority is authorised by law to process such data or if the complainant has consented to the disclosure of their data. The complainant’s personal data may not be disclosed without their consent.

The identity of the reporting person and the personal data of the person concerned by the report shall not be disclosed to anyone other than those entitled to receive such information. Until the investigation is concluded or formal disciplinary proceedings are initiated as a result of the investigation, the persons investigating the report may share information about the content of the report and the person concerned in the report – in addition to informing the person concerned in the report – – with other organisational units or colleagues of the employer to the extent necessary for the investigation.

If it becomes apparent that the notifier has provided false data or information in bad faith and

• this gives rise to circumstances indicating that a criminal offence or administrative offence has been committed,
• it is probable that he or she has caused unlawful damage or other legal injury to another person,

Your personal data must be transferred to the authority or person authorised to initiate and conduct the proceedings upon request.

If the notification concerns a natural person, the personal data of the notifying person may not be disclosed to the person requesting the information when exercising their right to information and access in accordance with the provisions on the protection of personal data applicable to that natural person.

The transfer of data processed within the framework of the internal abuse reporting system to a third country or international organisation shall be subject to the conditions set out in the notification made by the recipient of the transfer, and in compliance with the rules set out in Act XXV of 2023 on complaints, reports in the public interest and rules relating to the reporting of misconduct, and in accordance with the provisions on the protection of personal data.

Our company details:

Tax Chamber membership number: 2294
Name of organisation: Tax Advisory Ltd.
Registered office: 1116 Budapest, Kunhegyes Street 4.
Tax number: 26206828-2-43
Contact name: Germán Gábor Csaba
Telephone number: 36304178984
Email address: gabor.german@azadotanacsado.hu