Terms of Use

1. About Us
This website (“Site”) is operated by Fernando Miranda & Miranda, Lda, a company registered under number 502749130, with its headquarters at Rua João Posser De Andrade Vilar Lt. 80, 2955-199 Pinhal Novo, Portugal.

2. Purpose and Scope

The Site provides general information about our accounting, tax, and advisory services.
All content is for informational purposes only and does not constitute professional, accounting, financial or legal advice.

Use of the Site does not create any contractual or professional relationship between the user and our firm.
Professional services are provided exclusively under a written Service Agreement, which sets out the applicable terms, conditions, and limitations of liability.

3. Professional Standards and Responsibility
Our activity is carried out in accordance with Portuguese law, the Statute and Code of Ethics of the Order of Certified Accountants (OCC), and all applicable professional rules, including those relating to independence and confidentiality.

The content made available on this Site is for information only. No information contained herein should be interpreted as accounting, tax, legal, or financial advice.
Before making any decision with accounting, tax, or financial impact, users should seek appropriate professional advice.
Although we make every effort to ensure that the information provided is accurate and up to date, we do not guarantee that the content is complete, permanently updated, error-free, or that the Site will operate without interruptions or technical failures.

The Site is provided “as is”, without any express or implied warranty regarding its quality, availability, fitness for a particular purpose, or non-infringement of third-party rights.

We exclude all liability for:

direct, indirect, incidental, consequential, or punitive losses or damages resulting from the use or inability to use the Site or its content;
decisions taken or actions performed based on the information available on the Site;
viruses, cyberattacks, system failures, network interruptions, or other events affecting access or information security;
content or materials from third-party websites accessed through links on this Site.

4. Intellectual Property

All texts, images, logos, design elements, and software available on this Site are protected by copyright and other intellectual property rights.

Users may print or download content for personal and non-commercial use only, provided that all ownership notices remain intact.
Any reproduction, modification, distribution, or commercial use requires prior written authorization from our firm.

5. Links to Third-Party Websites

The Site may contain links to third-party websites. These are provided solely for the user’s convenience.

We have no control over the content, policies, or practices of such websites. Their inclusion does not constitute any endorsement, guarantee, or association.
Access to third-party websites is the sole responsibility of the user.

6. Prohibited Conduct

Users must not use the Site for unlawful, defamatory, fraudulent, offensive, or harmful purposes, or in any way that could damage, disable, or overload the Site infrastructure.

Any attempt to gain unauthorized access to our systems or networks is strictly prohibited.

7. Data Protection and Cookies

Personal data collected through the Site is processed in accordance with our Privacy and Cookies Policy, available on this website.

8. Availability and Security

We aim to ensure the continuous operation of the Site but do not guarantee permanent availability or the absence of technical failures.
We are not responsible for interruptions, viruses, or other harmful elements that may affect the user’s computer systems.

9. Applicable Law and Jurisdiction

These Terms are governed by Portuguese law.
Any dispute regarding their interpretation or execution shall be submitted to the courts of Lisbon, without prejudice to mandatory consumer protection rules.

Last updated: November 2025