{"id":4976,"date":"2020-09-02T21:49:03","date_gmt":"2020-09-02T19:49:03","guid":{"rendered":"https:\/\/www.gamapa.de\/impressum\/"},"modified":"2026-01-07T11:41:21","modified_gmt":"2026-01-07T10:41:21","slug":"information-legale","status":"publish","type":"page","link":"https:\/\/www.gamapa.de\/fr\/information-legale\/","title":{"rendered":"Information l\u00e9gale"},"content":{"rendered":"\n

Information l\u00e9gale<\/h1>\n\n\n\n

Dr. Gantef\u00fchrer, Marquardt & Partner mbB
Commissaires aux comptes \u2013 conseillers fiscaux \u2013 conseillers juridiques
Alte K\u00e4mmerei | Marktplatz 6 \u2013 40213 D\u00fcsseldorf
T\u00e9l\u00e9phone: 0211 \/ 89 89 0
T\u00e9l\u00e9copie: 0211 \/ 89 89 150
E-Mail: info@gamapa.de
Internet: www.gamapa.de
Si\u00e8ge: D\u00fcsseldorf
Tribunal tenant le registre: Tribunal d\u2019Arrondissement d\u2019Essen, n\u00b0 au Registre des Soci\u00e9t\u00e9s 2965<\/p>\n\n\n\n

Num\u00e9ro TVA: DE 119 197 503<\/p>\n\n\n\n

Associ\u00e9s g\u00e9rants<\/strong>
(chaque associ\u00e9 g\u00e9rant est habilit\u00e9 \u00e0 repr\u00e9senter la soci\u00e9t\u00e9 seule):<\/p>\n\n\n\n

Bernd R\u00fchland
Roland Moskat
Claudia Stork
Norbert Pull
Thomas Kozik
Michael Baum
R\u00fcdiger Schaar
Daniel Troost
Dr. Jochen Kissling
Dr. Sabrina von R\u00fcden
Vera Niedermeyer<\/p>\n\n\n\n

D\u00e9l\u00e9gu\u00e9 \u00e0 la protection des donn\u00e9es \u00e0 caract\u00e8re personnel:<\/strong>

Dr. Imke Aulbert
aulbert@gamapa.de<\/a><\/p>\n\n\n\n

Titres professionnels des sp\u00e9cialistes travaillant dans notre cabinet et r\u00e8glements professionnels auxquels ils sont soumis:<\/strong><\/p>\n\n\n\n

Les associ\u00e9s et les salari\u00e9s du cabinet Dr. Gantef\u00fchrer, Marquardt & Partner portent les titres professionnels de conseiller juridique, de conseiller fiscal et\/ou de commissaire aux comptes octroy\u00e9s en R\u00e9publique F\u00e9d\u00e9rale d\u2019Allemagne.<\/p>\n\n\n\n

Les repr\u00e9sentants des professions particuli\u00e8res sont soumis aux r\u00e8glements professionnels suivants:<\/strong><\/p>\n\n\n\n

Conseillers juridiques<\/em><\/p>\n\n\n\n

Arr\u00eat\u00e9 f\u00e9d\u00e9ral sur les professions juridiques (BRAO)
Code de conduite professionnelle des conseillers juridiques (BORA)
Dispositions relatives aux conseils juridiques sp\u00e9cialis\u00e9s (FAO)
R\u00e8gles professionnelles contenues dans la loi sur la r\u00e9mun\u00e9ration des conseillers juridiquesR\u00e8gles professionnelles contenues dans la loi sur la r\u00e9mun\u00e9ration des conseillers juridiques dans la Communaut\u00e9 Europ\u00e9enne (RVG)<\/p>\n\n\n\n

Conseillers fiscaux<\/em><\/p>\n\n\n\n

Lois sur les conseils fiscaux (StBerG)
Arr\u00eat\u00e9 d\u2019ex\u00e9cution de la loi sur les conseils fiscaux (DVStB)
Code de conduite professionnelle des conseillers fiscaux (BOStB)
Arr\u00eat\u00e9 sur la r\u00e9mun\u00e9ration des conseillers fiscaux (StBGebV)<\/p>\n\n\n\n

Commissaire aux comptes<\/em><\/p>\n\n\n\n

Loi portant code de la conduite professionnelle des commissaires aux comptes (WPO)
R\u00e8glement de la r\u00e9alisation d\u2019audits (Pr\u00fcfO)
Arr\u00eat\u00e9 relatif au mod\u00e8le du sceau des commissaires aux comptes etc. (Siegel-VO)
Arr\u00eat\u00e9 relatif \u00e0 l\u2019assurance de la responsabilit\u00e9 civile obligatoire des commissaires aux comptes etc. (BHV)
Directives de l\u2019Ordre des Commissaires aux Comptes en mati\u00e8re de la pratique professionnelle des commissaires aux comptes et des auditeurs asserment\u00e9s<\/p>\n\n\n\n

Les r\u00e8glements pr\u00e9cit\u00e9s peuvent \u00eatre consult\u00e9s aupr\u00e8s des ordres professionnels respectifs :<\/p>\n\n\n\n

Ordre F\u00e9d\u00e9ral des Conseillers Juridiques, Littenstra\u00dfe 9, 10179 Berlin
www.brak.de<\/em><\/a><\/p>\n\n\n\n

Ordre des Conseillers Juridiques \u00e0 D\u00fcsseldorf, Scheibenstra\u00dfe 17, 40479 D\u00fcsseldorf
www.rechtsanwaltskammer-duesseldorf.de<\/em><\/a><\/p>\n\n\n\n

Ordre F\u00e9d\u00e9ral des Conseillers Fiscaux, Neue Promenade 4, 10178 Berlin
www.bstbk.de<\/em><\/a><\/p>\n\n\n\n

Ordre des Conseillers Fiscaux \u00e0 D\u00fcsseldorf (Kd\u00f6R), Uhlandstr. 11, 40237 D\u00fcsseldorf
www.stbk-duesseldorf.de<\/em><\/a><\/p>\n\n\n\n

Ordre des Commissaires aux Comptes, Rauchstra\u00dfe 26, 10787 Berlin
www.wpk.de<\/em><\/a><\/p>\n\n\n\n

Assurance de la responsabilit\u00e9 professionnelle obligatoire:<\/strong><\/p>\n\n\n\n

Le cabinet a conclu un contrat d\u2019assurance de la responsabilit\u00e9 professionnelle avec la compagnie HDI Gerling Firmen und Privat Vers. AG \u00e0 Cologne. La couverture d’assurance r\u00e9pond aux exigences du \u00a751 de l\u2019arr\u00eat\u00e9 f\u00e9d\u00e9ral sur les professions juridiques (BRAO), du \u00a7 67 de la loi sur les conseils fiscaux (StBerG), des \u00a7\u00a7 51 et suivants de l\u2019arr\u00eat\u00e9 d\u2019ex\u00e9cution de la loi sur les conseils fiscaux, sur l\u2019ex\u00e9cution du mandat fiscal et sur les prestataires des conseils fiscaux (DVStB), du \u00a7 54 de loi portant Code de conduite professionnelle des commissaires aux comptes (WPO) en relation avec l\u2019arr\u00eat\u00e9 relatif \u00e0 l\u2019assurance de la responsabilit\u00e9 professionnelle obligatoire des commissaires aux comptes et des auditeurs asserment\u00e9s (WPBHV).<\/p>\n\n\n\n

Bureau d’arbitrage pour les repr\u00e9sentants des professions juridiques:<\/strong><\/p>\n\n\n\n

Schlichtungsstelle der Rechtsanwaltschaft
Neue Gr\u00fcnstra\u00dfe 17
D-10179 Berlin
T\u00e9l\u00e9phone : +49(0)30\/2844417-0
T\u00e9l\u00e9copie : +49(0)30\/2844417-12
E-Mail: schlichtungsstelle@schlichtungsstelle-der-rechtsanwaltschaft.de<\/em><\/a>
Internet: https:\/\/www.schlichtungsstelle-der-rechtsanwaltschaft.de \/<\/em><\/a><\/p>\n\n\n\n

Nous informons que le cabinet ne participe pas et n\u2019est pas tenu de participer \u00e0 une proc\u00e9dure de r\u00e8glement des diff\u00e9rends devant une commission d\u2019arbitrage pour les consommateurs.<\/p>\n\n\n\n

Conception et programmation du site Internet:<\/strong>
MABENY Kommunikation & Design GmbH & Co. KG<\/em>
www.mabeny.de<\/a><\/strong><\/p>\n\n\n\n

Droits d\u2019auteur des photos:<\/strong>
Photos de profil<\/em>
Dipl.-Des. Hardy Welsch
hardywelsch <\/strong>
http:\/\/www.hardy-welsch.de<\/a>

Autres photos<\/em>
Markus Luigs
B\u00fcro Luigs<\/strong>
www.bueroluigs.de<\/a><\/p>\n\n\n\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

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