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Privacy and Cookies Policy

1. Data Controller
The entity responsible for processing your personal data is Fernando Miranda & Miranda, Lda, a company registered under number 502749130, with headquarters at Rua João Posser De Andrade Vilar Lt. 80, 2955-199 Pinhal Novo, Portugal.
E-mail: geral@fmiranda.pt | Phone: 212 384 895

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2. Applicable Law

Personal data is processed in accordance with Regulation (EU) 2016/679 (GDPR), Law No. 58/2019, Law No. 83/2017, and all other applicable national legislation.

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3. Personal Data We Collect

We may collect the following categories of data:

  • Data provided by the user (name, email, phone number, company, job title, message) through forms or direct contact;

  • Technical data (IP address, browser type, pages visited, session duration);

  • Marketing preferences, when the user subscribes to communications.

We do not intentionally collect special categories of personal data (e.g., health information, racial or ethnic origin, political opinions).

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4. Purpose and Legal Basis of Processing

We process personal data only for specific, explicit, and legitimate purposes, namely:

Responding to contact requests submitted through the website, forms, or email.

Legal basis: our legitimate interest in responding and managing relationships with potential clients or partners.
Retention period: up to two years after the last interaction.

Sending newsletters, institutional communications, or information about services.

Legal basis: the explicit consent of the data subject, freely and unequivocally given.
Consent may be withdrawn at any time without affecting prior lawful processing.
Data is retained until consent is withdrawn.

Statistical analysis and website performance improvement.

We use analytical cookies and similar technologies to understand how users interact with the website in aggregate, in order to optimize content and functionality.
Legal basis: user consent (for non-essential cookies) or, in some cases, our legitimate interest in ensuring website performance and security.
Compliance with legal and professional obligations arising from our accounting and advisory activities.

This includes retaining accounting, tax, and anti-money laundering documentation.
Legal basis: legal obligation, under the Corporate Income Tax Code (Art. 123), VAT Code (Art. 52), and Law No. 83/2017.
Records must be retained for a minimum of 10 years after the end of the professional relationship, or longer if required by law or necessary for defending legal rights.

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After the applicable retention periods, data is securely deleted or anonymized, unless further retention is required for legal, audit, tax inspection, judicial, or disciplinary purposes.

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5. Data Sharing
Personal data may be shared with:

  • IT service providers and data hosting companies, under contract and in compliance with the GDPR;

  • Public authorities, when required by law;

  • Group entities or professional partners, only when necessary for contract performance.

 

We do not sell or transfer personal data to third parties for commercial purposes.

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​6. International Data Transfers
If data is transferred outside the European Economic Area, appropriate safeguards will be ensured (adequacy decisions or European Commission Standard Contractual Clauses).

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7. Rights of Data Subjects
Under the GDPR, users have the right to:

  • Access their personal data

  • Rectify inaccurate data

  • Request deletion (“right to be forgotten”), where applicable

  • Restrict or object to processing

  • Data portability

  • Withdraw consent at any time (without affecting prior lawful processing).

 

Requests must be submitted via email to geral@fmiranda.pt. Users also have the right to lodge a complaint with the Comissão Nacional de Proteção de Dados (CNPD) – www.cnpd.pt.

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8. Security
We implement appropriate technical and organizational measures to protect personal data against destruction, loss, alteration, disclosure, or unauthorized access.
Access to personal data is restricted to employees and service providers who require it for legitimate purposes.

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​9. Cookies
9.1 Our website uses cookies to improve performance and enhance the browsing experience.


9.2 Types of Cookies Used:

  • Essential cookies – required for basic website functionality.

  • Functional cookies – store user preferences such as language or session settings.

  • Analytical cookies – collect anonymous statistical data on website usage.

 

9.3 Non-essential cookies are only used with the user’s explicit consent via the cookie banner.


9.4 Users may change preferences or withdraw consent at any time via browser settings. Disabling cookies may affect certain website features.

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10. Links to Third-Party Websites
The website may contain links to third-party websites or social networks. We are not responsible for the privacy practices or content of these websites. Users should consult their respective privacy policies.

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11. Changes to This Policy
We may update this Policy periodically. The most recent version will always be available on the website, indicating the date of the latest update.

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12. Contacts
For questions regarding data protection, please contact:
Fernando Miranda & Miranda, Lda

Rua João Posser De Andrade Vilar Lt. 80, 2955-199 Pinhal Novo, Portugal
E-mail: geral@fmiranda.pt | Phone: 212 384 895
 

Last updated: November 2025

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