MISP Shop Regulations


These Regulations apply to electronic advisory services provided by Małopolska Tax Studies Institute Ltd. with its registered office in Kraków, ul. Św. Gertrudy 7/12, 31-046 Kraków, Tax Identification Number (NIP): 679-23-64-139, registered in the National Court Register under number 0000198005, using the website available at https://sklep24.misp-modzelewski.pl/.



Within the meaning of the Regulations, the following terms shall mean:

1. Service Provider or MISP – Małopolska Tax Studies Institute Ltd.  with its registered office in Kraków, ul. Św. Gertrudy 7/12, 31-046 Kraków, NIP: 679-23-64-139, registered in the National Court Register under number 0000198005.

2. Client – a person using the services of Małopolska Tax Studies Institute Ltd. for business or professional purposes, the use of the advisory services begins at the time of acceptance of the offer by the Service Provider.

3. Interested Party – a person sending a request through the application form available in the Store or by e-mail to the address indicated on the website of the Store.

4. Agreement – a contract for the provision of advisory services or contract for the sale of publications concluded between the Service Provider and the Client under the conditions specified in these Regulations.

5. Order – a statement of intent of the Interested Party aimed directly at concluding an agreement, specifying in particular the type and number of consulting services that are the subject of the Order.

6. Regulations – these regulations determining the rules for the provision of services by electronic means.

7. Business Day (Business Days) – day(s) from Monday to Friday, excluding public holidays.

8. Store – the online service available at www.sklep24.misp-modzelewski.pl

9. the Przelewy24 service – online payments organized by PayPro S.A. based in Poznań,

10. Service – provision of the Service Provider provided on the Order of the Client

11. Publication – type of Service provided by the Service Provider to the Client constituting a general template of the contract, rules, etc. or training material in the form of graphic or audio-video work. Acquisition of a Publication means the granting by the Service Provider of the right to use the Publication by the Client in the course of the Client’s business.


General provisions

1. Regulations sets out the conditions for the provision of services in the field of tax and business consulting, through the website and e-mail, by Małopolska Tax Studies Institute Ltd., the conditions of conclusion and termination of contracts for these services and the rules of payment.

2. The Interested Party before using the Store is required to read these Regulations.

3. Regulations are available free of charge via the website https://sklep24.misp-modzelewski.pl/, in a way that allows you to download, record and print it.

4. The Service Provider provides advice to the Customer under the contract for the provision of an electronically delivered consulting service.


Acceptance and execution of the order

1. In order to use the advisory service the Interested Party selects the Service on the Store’s website.

2. The use of the Shop means acceptance of these Regulations.

3. Sending a completed form does not constitute a contract, but only an invitation from the Interested Party to submit an offer by the Service Provider.

4. The Service Provider sends the Interested Party an offer to the e-mail provided in the form, containing the price of the service calculated on the basis of the information and questions sent.

5. The offer is valid for 3 consecutive days after it is sent to the Interested Party.


Contract conclusion

The conclusion of the Agreement takes place when the Client makes the payment for the ordered Services.


Principles of providing advisory services

1. The provision of Services consists of providing tax advice to Clients under the rules set out in these Regulations, based on the current state of the law at the time of the Services or the granting of the right to use Publications.

2. Unless the Parties agree otherwise, remuneration for the Services is paid in advance. If the remuneration is not credited to the Service Provider’s account within 5 working days from the acceptance of the offer, the agreement shall be automatically terminated. Payment of remuneration is an absolute condition for the commencement of Services.

3. The Interested Party is obliged to provide all information which may affect the scope, subject and purpose of the issues being the subject of the Order and to provide all data necessary to prepare the Order. Provision of information and documents by the Interested Party should take place without undue delay.

4. By filling in the application form the Interested Party is obliged to provide truthful information.

5. The Interested Party receives, within 2 working days, an offer containing the principles of valuation of the advisory service and the price of the service. The price indicated in the offer is a gross price.

6. The offer is prepared on the basis of the facts described by the Interested Party and the applicable provisions of law.

7. The evaluation of the service takes into account the complexity of the case described by the Interested Party and the expected workload of the advisor.

8. By sending a statement confirming acceptance of the offer, the Interested Party agrees to conclude a contract with the Service Provider – becomes the Client.

9. The Client shall make payment for the service by transferring it to the Service Provider’s bank account in accordance with §6 of these Regulations.

10. The response is provided after the transfer is credited to the bank account of MISP, which is the payment for the service.

11. The Client receives a response within a maximum of 5 working days from the moment the payment is credited to the Service Provider’s account.

12. If the Client wishes to receive a VAT invoice, it is necessary to enter the name and address of the company and the tax identification number in the form.

13. If the Client receives a response that is unclear to him, he may request by e-mail to clarify the response – the price of advice shall not be changed. If the Service Provider determines that the request for clarification is unjustified, it has the right to refuse to respond or to make an offer to provide advice in response to the request for clarification, in accordance with these Regulations.

14. The Service is considered to be performed when the response is sent to the e-mail address provided by the Client. In the case provided for in point 13, the Service will be considered to have been provided in the event of: clarification of the advice, refusal to respond or offer to provide advice in response to a request for clarification.


Payment terms

1. The Services provided by MISP are paid for. The price for the Services or the method of its calculation is indicated in the Store.

2. Payment for the Services is made via the Przelew24 Service.


Reservations concerning the provided services

1. MISP reserves the right to refuse to process an order in a situation where the history of cooperation calls into question the credibility and reliability of the Interested Party (or Client), of which it immediately informs them.

2. MISP is not responsible for the lack of access to the Store for reasons beyond the control of MISP.

3. MISP is not liable for any property damage or non-property damage to the Client arising from improper compliance with the response provided by MISP.

4. The Client is not entitled to provide access to the Service without the written permission of MISP except to the appropriate tax authorities for the purpose of pending audit or tax proceedings.

5. MISP is bound by the principle of confidentiality. This means that all information provided by the Client will be kept confidential.

6. MISP reserves the right to contact the Client to clarify the facts in more detail if the facts specified in the form are unclear or raise doubts.



1. All complaints regarding the use of advisory services should be submitted electronically to the address biuro@misp-modzelewski.pl within 7 working days.

2. The complaint will be investigated within the next 14 working days. .

3. The reply to the complaint will be sent to the e-mail address from which it was received.


Technical conditions

1. The Service Provider reserves the right to a technical break in the functioning of the Store in the case of planned, ongoing operation and maintenance of the server and website software.

2. To use the Store, it is necessary to have a device (computer, tablet, smartphone) with access to the Internet.


Principles of confidentiality and personal data protection

1. The Service Provider undertakes to maintain professional secrecy in respect of all content related to the described problems, received at the e-mail address.

2. By concluding the Agreement, Client agrees to processing of personal data by the Service Provider for marketing purposes.

3. By concluding the Agreement, the Client consents to the sending of any commercial information to the provided e-mail address (within the meaning of the provisions of the Act of 18 July 2002 on the provision of electronic services) by the Service Provider – and in particular to sending any commercial information about the services offered by the Service Provider , including new products, changes, promotions and advertising.


Amendments to the Regulations

1. MISP reserves the right to amend these Regulations in the event of a change in the law or in order to improve the quality of Services provided, as well as to improve the protection of rights of people using the Services provided by MISP.

2. Agreements concluded before the date of introducing amendments to the Regulations are executed on the basis of the provisions in force on the date of conclusion of the Agreement.

3. Any changes to these Regulations will be announced without undue delay on the website www.sklep24.misp-modzelewski.pl. Amendments to the Regulations come into force after 7 days from the date of their announcement.

§12 Final Provisions

1. In matters not covered by these Regulations, the relevant provisions of generally applicable law shall apply.

2. Any disputes that may arise from the agreements to which these Regulations apply between the Client and MISP will be settled by the common court with jurisdiction over the registered office of MISP.