Seller

SARTOR BOHEMIA s.r.o., with its registered office at Cukrovarnická 833/67, 162 00 Prague 6 - Střešovice, ID number: 279 08 828, VAT number: CZ27908828, entered in the Commercial Register kept by the Municipal Court in Prague, Section C, Insert 125757

(hereinafter referred to as the "Seller")

The Seller is a person who acts within the scope of his business or other entrepreneurial activity when concluding and fulfilling the contract and is therefore an entrepreneur who directly or through other entrepreneurs supplies products and provides services to the Buyer.

These terms and conditions apply to contractual relationships concluded through the website www.sartor.cz, which houses the seller's online store.

Buyer

The Buyer and the customer of the online store operated by the Seller (hereinafter referred to as the “Buyer”), who enters into a contractual relationship based on these terms and conditions with the Seller. The buyer can be:

a) consumer - this means any person who, outside the scope of his business activity or outside the scope of his profession, enters into a contract with the Seller;

b) entrepreneur - this is the Buyer who is not a consumer, and entrepreneurs can also be considered persons who enter into contracts related to their business, production or similar activities or in the independent performance of their profession, or a person who acts in the name and on behalf of the entrepreneur.

If the Buyer is a consumer, the relations not regulated by the business conditions are governed by the Civil Code and further Act No. 634/1992 Coll., On consumer protection.

If the Buyer is an entrepreneur, the relations not regulated by these terms and conditions are governed only by the Civil Code.

Definition

Unless the context requires otherwise, the definitions below have the following meanings under these conditions:

"User" is anyone who uses the website operated by the Seller.

"Goods" means all materials, goods and items generally sold by the Seller through the Website.

Business conditions governing relations with the Buyer - consumer

1. General provisions

1. These business conditions regulate the relations between the contracting parties to the purchase contract concluded pursuant to Section 1751 et seq. Of Act No. 89/2012 Coll., The Civil Code (hereinafter referred to as the “Civil Code”). All contractual relations are concluded in accordance with the legal order of the Czech Republic.
2. The Business Terms and Conditions define and specify the basic rights and obligations of the Seller and the Buyer. By sending the order via the Seller's website, the Buyer also confirms that he accepts the content of these terms and conditions and that he has read them.
3. The provisions of these terms and conditions form an integral part of the purchase agreement concluded between the Buyer and the Seller. Business conditions are prepared in the Czech language. Unless the parties to the purchase agreement expressly agree otherwise, the purchase agreement is also concluded in the Czech language.
4. The Seller may change or supplement the Business Conditions. However, the rights and obligations of the parties to the purchase agreement are always governed by the wording of the business conditions effective on the date of conclusion of the purchase agreement.
5. In cases where a person who intends to purchase the Goods from the Seller, acts when ordering the Goods in the course of his business or in the independent exercise of his profession, or is a legal entity, this part of the terms and conditions but the part governing the relationship with A buyer who is not a consumer.

2. Order and conclusion of the purchase contract

1. The User may register on the Seller's website and subsequently order the Goods via the user account, manage orders and, if necessary, perform other actions provided by the Seller's website. The User uses the data used during registration and is obliged to ensure that third parties do not learn about them and to prevent their misuse and misuse of the user account. Otherwise, the Seller is not responsible for the consequences of such abuse. The user is obliged to provide true data during registration and to update this when they change. However, the seller may accept orders and enter into a purchase agreement in other ways.
2. The seller reserves the right to cancel without compensation those user accounts that have been inactive for more than 1 year, as well as those accounts through which these business conditions, the law or good morals are violated. Users acknowledge that the user account may not be available at all times, mainly due to the necessary maintenance on the part of the Seller.
3. The Seller's website contains a list of the Goods offered through them, as well as information about it, including sales prices or price lists. The listed prices are final and include VAT, or in the format price without VAT + VAT. So they already include customs duties and other fees. Prices The goods, prices for packaging, transport and delivery then remain valid as long as they are presented on the website. Any discounts on the price of the Goods provided by the Seller may not be combined with each other, unless this is expressly stated by the Seller.
4. The presentation of the Goods placed on the Seller's website is of an informative nature and is not an offer from the Seller (or a proposal to conclude a contract; § 1732 paragraph 2 of the Civil Code shall not apply).
5. The Buyer orders the Goods through the website. The order must always contain the name of the ordered Goods, or the numerical designation of the Goods, the number of pieces of the Goods, the chosen method of payment and transport and the Buyer's contact details (at least name and surname, delivery address, telephone number, e-mail address).
6. Prior to the binding sending of the order, the Buyer is informed of the recapitulation of the order and the final price, including delivery costs (depending on the chosen method of delivery) and any fees associated with the chosen method of payment. The data stated in the binding order are considered correct by the Seller. The Buyer will be informed of the receipt of the order by the Seller without undue delay.
7. The contractual relationship between the Seller and the Buyer arises (ie the purchase contract is concluded) by delivery of the acceptance of the order (acceptance, hereinafter "Acceptance of the order"), which is sent by the Seller to the Buyer by e-mail, usually to the Buyer's e-mail address. this did not happen, so by paying the full purchase price or taking over the ordered Goods by the Buyer, whichever comes first. Acceptance of the order (acceptance) can be part of the confirmation of receipt of the order (if explicitly stated in the confirmation), or it can follow this confirmation separately.
8. If the Seller has doubts about the authenticity and seriousness of the order or if it is a Buyer who has not picked up the order sent by cash on delivery in the past, he may contact the Buyer in order to verify it. In the case of a Buyer who has not picked up an order sent by cash on delivery in the past, the Seller further reserves the right to accept the order only if paid in advance and / or only if the Buyer reimburses the Seller for postage costs for a shipment not picked up by the Buyer. . The Seller reserves the right to reject an unverified order or an order made by a Buyer who has not picked up an order sent by cash on delivery in the past if such Buyer does not meet the conditions under the previous sentence. Such an order is then viewed as if it had not been placed.
9. The buyer agrees to the use of means of distance communication when concluding the purchase contract. The costs incurred by the Buyer in the use of means of distance communication in connection with the conclusion of the purchase contract (especially the costs of internet connection, the cost of telephone calls) shall be borne by the Buyer himself.
10. By the Purchase Agreement, the Seller undertakes to deliver the Goods specified in the order to the Buyer and the Buyer undertakes to take over the Goods from the Seller or the carrier chosen by him and to pay the Seller the purchase price of the Goods specified in the order. The purchase price also means the costs associated with the delivery of the Goods and any fees related to the chosen method of payment, the amount of which is stated on the website and will be stated in the order and its acceptance.
11. In the event that there is a clear error on the part of the Seller in stating the price of the Goods on the website or during ordering, the Seller is not obliged to deliver the Goods to the Buyer for this obviously incorrect price, even if the Buyer was sent an order in accordance . In such cases, the Seller shall without undue delay contact the Buyer with the correct data concerning the given order and the ordered Goods for the purpose of concluding the purchase contract, if the Buyer's interest in its conclusion persists.
12. The Seller will notify the Buyer if the price stated for the Goods on the website or during the order is no longer current. If the Buyer does not agree with the price increase, the Seller reserves the right to withdraw from the purchase agreement.
13. The Buyer may cancel orders not yet confirmed by the Seller by telephone or e-mail at the contact telephone number, resp. Seller's email address. All orders accepted by the Seller are binding. Later cancellation of the order is possible only after agreement with the Seller. If the order of the Goods in respect of which it is not possible to withdraw from the contract is thus canceled, the Seller is entitled to reimbursement of costs already incurred in connection with the purchase contract.
14. The Seller voluntarily and in addition to the possibility of withdrawing from the contract according to the Civil Code provides the Buyer with the opportunity to cancel the order and thus cancel the already concluded purchase contract by agreement, if he does so no later than two hours after the conclusion of the purchase contract. The Buyer may do so exclusively in electronic form, by sending an email to the email address sartor@sartor.cz, while the Buyer must include the word "CANCELLATION" in the subject line of the email. If the ordered Goods have already been paid for, the Seller will return the already paid funds, but only by bank transfer to the account specified by the Buyer.

3. Payment and delivery conditions

Delivery and payment terms are regulated here.

4. Withdrawal from the purchase contract

1. Pursuant to § 1829 par. a) of the Civil Code, the right to withdraw from the purchase contract within 14 days from the date of receipt of the Goods. Withdrawal from the purchase contract may be sent by the Buyer to the contact address of the Seller or to the contact e-mail of the Seller within this period.
2. The Buyer acknowledges that according to the provisions of § 1837 of the Civil Code, it is not possible to withdraw from the purchase contract for the delivery of Goods that have been modified according to his wishes or for his person, Goods in a closed package to return, as well as the Goods which have been irretrievably mixed with other Goods after delivery. For the avoidance of doubt, Goods tailored to the wishes of the customer (Buyer) are considered to be primarily tailor-made clothing or fabric delivered in length adapted to the Buyer's wishes. However, the Seller will voluntarily and beyond the law accept withdrawal from the contract for fabrics and other footage adjusted according to the Buyer's request, but if the length of fabrics and other footage is shortened at the customer's request to less than 5 meters, the Buyer will be refunded the purchase price reduced by 10% and the shipping costs associated with the Goods.
3. Withdrawal from the purchase contract terminates the contract from the beginning. The goods must be returned to the Seller (other than cash on delivery, which the Seller does not accept) within 14 days of withdrawal from the purchase contract to the contact address, to any of the Seller's premises or to the Seller's registered office. The goods must be returned to the Seller undamaged, unworn and uncontaminated. If possible, the Buyer should return the Goods in the original packaging, which is not a condition for its acceptance by the Seller.
4. The Buyer should enclose a copy of the delivery note and invoice, if issued, or another document proving the purchase of the Goods, as well as a written statement of withdrawal from the purchase contract and the chosen method of refund (transfer to account, personal receipt of cash or money order). or otherwise). The statement should also include the contact address, telephone number and e-mail address of the Buyer.
5. Within 10 days of the return of the Goods by the Buyer, the Seller is entitled to inspect the returned Goods, in particular in order to determine whether the returned Goods are damaged, worn or partially consumed. The Buyer acknowledges that if the Goods returned by the Buyer are damaged, worn or partially consumed, the Seller is entitled to compensation from the Buyer for the damage caused thereby. The Buyer acknowledges that the Seller is entitled to unilaterally set off the claim for compensation for damages against the Buyer's claim for a refund of the purchase price and delivery costs of the Goods.
6. The Seller will return to the Buyer all received funds, including delivery costs. The Seller will return the money within 14 days of withdrawal from the Purchase Agreement by the Buyer, (i) in the same way as received by the Buyer, or (ii) in the manner requested by the Buyer, (iii) but always by sending to the bank account provided by the Buyer. or the account from which the funds were transferred to pay the purchase price (if the Buyer does not notify the Seller of any account within 10 days of withdrawal), with which the Buyer hereby agrees, provided that no additional costs are incurred in this way. If the Buyer withdraws from the purchase contract, the Seller is not obliged to return the received funds to the Buyer before the Buyer returns the Goods or proves that he sent the Goods to the Seller.
7. If the Buyer has chosen a method of delivery of the Goods other than the one offered by the Seller, the Seller shall reimburse the Buyer for the costs of delivery of the Goods in the amount corresponding to the cheapest offered method of delivery of the Goods.
8. When sending, the Buyer is obliged to pack the Goods in a suitable package so that it is not damaged or destroyed. If the Goods are damaged or destroyed, the Seller may proceed similarly to Article 5.5.
9. The costs associated with the return of the Goods to the Seller in the event of withdrawal from the purchase contract by the Buyer shall be borne by the Buyer, even if the Goods cannot be returned by ordinary mail due to their nature.
10. The Seller has the right to withdraw from the purchase contract in the cases specified in these terms and conditions and further if the Goods for objective reasons (Goods are no longer produced, the supplier has stopped delivering to the Czech Republic, significantly increased its price or delivery costs) is not possible under the original conditions to deliver, or performance becomes objectively impossible, or if the Buyer has not settled all obligations to the Seller due on the date of issue of the order.
11. In the event that the Seller withdraws from the contract, the Seller will immediately inform the Buyer of this fact. In the event that the Buyer has already paid the purchase price in full or in part, the amount received will be returned non-cash to the account communicated to him for this purpose by the Buyer or the account from which the funds were transferred to pay the purchase price. ) within 10 days of withdrawal from the purchase agreement.
12. If a gift has been provided together with the Goods, the gift contract ceases to be effective by withdrawing from the purchase contract on either side and the Buyer sends this gift together with the returned Goods.
13. The possibility of withdrawing from the contract according to this part of the terms and conditions does not apply to purchase contracts that are not concluded remotely and outside the Seller's business premises, especially if the Goods were purchased in the Seller's stone shop.

5. Liability for defects

1. The Buyer's rights from defective performance are governed by the relevant generally binding regulations (especially the provisions of Sections 1914 to 1925, Sections 2099 to 2117 and Sections 2158 to 2174 of the Civil Code).
2. The Seller is obliged to deliver the Goods to the Buyer in the agreed quantity, quality and design.
3. Terms of liability for defects in the Goods and warranty liability are governed by the Seller's Complaints Procedure.

6. Protection of personal data

1. The protection of personal data of the Buyer, who is a natural person, is provided by Act No. 101/2000 Coll., On the protection of personal data, as amended.
2. The buyer agrees to the processing and collection of the following personal data: name and surname, residential address and delivery and billing address, if different from the residential address, identification number and tax identification number, e-mail address and telephone number, or other personal data, which he states in the order or when registering the user account (hereinafter collectively also referred to as "Personal Data"), until his written disagreement with this processing.
3. The Seller may authorize a third party to process the Buyer's Personal Data.
4. The Buyer has the right to access his Personal Data, the right to correct them, including other legal rights to this data. The Buyer declares that he has been informed that the Personal Data can be removed from the database on the basis of a written request from the Buyer. The Buyer's personal data is fully secured against misuse. The Seller does not pass on the Buyer's personal data to any other person. Exceptions are external carriers and persons involved in the delivery of the Goods to the Buyer, to whom the personal data of customers are passed to the minimum extent necessary for the delivery of the Goods.
5. Personal data will be processed indefinitely. Personal data will be processed in electronic form in an automated manner or in printed form in a non-automated manner.
6. The Buyer confirms that the personal data provided is accurate and that he has been informed that this is a voluntary provision of Personal Data.
7. In the event that the Buyer considers that the Seller or the processor is processing his Personal Data, which is contrary to the protection of the Buyer's private and personal life or contrary to the law, especially if the personal data are inaccurate with regard to the purpose of their processing, may:
   ask the Seller or processor for an explanation,
   require the Seller or processor to eliminate the situation thus created.
8. If the Buyer requests information about the processing of his personal data, the Seller is obliged to provide this information. The seller has the right to demand a reasonable payment for the provision of information according to the previous sentence, not exceeding the costs necessary for the provision of information.
9. The Buyer agrees to the sending of information related to the Goods, services or business of the Seller to the electronic address of the Buyer. The Buyer may revoke the consent at any time in any way.
10. The buyer agrees to the processing of personal data for the purposes of providing direct marketing (especially for sending business messages and newsletters) pursuant to Article 6 (1) (a). a) GDPR in conjunction with § 7 paragraph 2 of Act No. 480/2004 Coll., on certain information society services in the event that no goods or services have been ordered. The Buyer may revoke the consent at any time in any way.
11. The Seller's website may use technical information obtained through a cookie file. The use of cookies can be disabled by setting the internet browser. If the use of cookies is prohibited, the website may not be displayed in full. No personal data can be obtained using cookies.

7. Final provisions

1. If the relationship related to the use of the Seller's website or the legal relationship established by the purchase contract contains an international element, then the parties agree that the relationship is governed by Czech law. This is without prejudice to the consumer's rights under the generally binding legislation of other countries, which provide the consumer with a higher level of protection.

2. In the event that any provision of the Terms and Conditions is (or becomes) invalid, ineffective or inapplicable, the provision that most closely approximates the invalid, ineffective or inapplicable provision shall apply instead. The invalidity, ineffectiveness or inapplicability of one provision shall not affect the validity of the other provisions. The purchase contract (including business conditions) can only be changed or supplemented in writing.

3. In matters not regulated by the purchase contract (including the order and its acceptance) and business conditions (or possibly communication between the parties), the legal relationship is governed by the conditions stated on the Seller's website. Information on the individual technical steps leading to the conclusion of the purchase contract can be seen from this website.

4. Unless otherwise agreed, all correspondence related to the purchase contract must be delivered to the other party in writing, by e-mail, in person or by registered mail through the postal service provider (at the option of the sender). It is delivered to the Buyer to the e-mail address specified in his user account or in the order, or within the communication between the parties.

5. The Seller is entitled to sell goods on the basis of a trade license and the Seller's activities are not subject to any other permit.

6. Any complaints are handled by the Seller via e-mail, or the Buyer may contact the entities calculated in the previous paragraph. The Seller is not bound by any codes of conduct in relation to the Buyer and does not voluntarily comply with any such (in the sense of § 1826 paragraph 1 letter e) of the Civil Code).

7. The content of the Seller's website, all materials on them (texts, photographs, images, logos, etc.) and in related printed media (promotional leaflets, advertisements, etc.), including the software of the Seller's website and these terms and conditions, is protected by copyright. the rights of the Seller and may be protected by other rights of third parties. The Content may not be altered, copied, reproduced, distributed or used by any third party for any purpose without the written consent of the Seller. In particular, it is forbidden to make photographs and texts placed on the Seller's website available for a fee or free of charge. In the event of non-compliance with this prohibition, the Seller will proceed in accordance with Act No. 121/2000 Coll., The Copyright Act, as amended. Names and designations of products, goods, services, companies and corporations may be registered trademarks of their respective owners.

8. The seller is not liable for errors caused by third party interventions on its website or as a result of its use contrary to its purpose. When using the Seller's website, the User and the Buyer may not use procedures that could adversely affect its operation and may not perform any activity that could allow him or third parties to interfere or use the software or other components of the website and use the website or its parts or software in a manner that would be contrary to its purpose or purpose.

9. The purchase contract, including the business conditions, is stored and archived by the Seller in electronic form and is not accessible to third parties (the provisions of these conditions and the Act on the provision of the purchase contract and business conditions to the Buyer are not affected in any way).

10. In the event of an inquiry about the terms and conditions and the purchase contract, the Seller shall immediately provide the Buyer with all necessary information.

Business conditions governing the relationship with a non-consumer buyer:

1. Introductory provisions

1. These terms and conditions (in the sense of § 1751 of Act No. 89/2012 Coll., The Civil Code, as amended, hereinafter the "Civil Code") apply to purchases in the online store "Packaging Materials" through the website operated by the Seller.
2. The Business Terms and Conditions define and specify the basic rights and obligations of the Seller and the Buyer.
3. All contractual relations are governed by the business conditions and relations not regulated by Act No. 89/2012 Coll., The Civil Code. Provisions deviating from the business conditions can be agreed in the purchase contract. Deviating provisions in the purchase contract take precedence over the establishment of business conditions.
4. The wording of the business conditions may be changed or supplemented by the Seller. The rights and obligations of the parties are always governed by the wording of the terms and conditions under which they arose.
5. The provisions of the terms and conditions are an integral part of the purchase contract (the "purchase contract" here means the purchase contract, the contract for work, the contract for the provision of services, or another contract concluded in accordance with these terms and conditions). The purchase contract and business conditions are drawn up in the Czech language. The Purchase Agreement may be concluded in the Czech language, unless the Buyer and the Seller expressly agree on another language.
6. These terms and conditions apply to Buyers - entrepreneurs, and legal entities. These terms and conditions do not apply to contracts concluded with the consumer, but the above-mentioned Terms and Conditions governing relations with the consumer. In matters not regulated by these Terms and Conditions for Wholesale, the relations are governed similarly according to the conditions regulated in the above-mentioned Business Terms and Conditions governing relations with the consumer, with the exception of the provisions on consumer protection. By sending the order, the Buyer confirms that he has read these terms and conditions and the Terms and Conditions governing consumer relations.

2. Definition of terms

1. The Buyer is a natural or legal person who intends to purchase the Goods through the website. Due to the valid legal regulation, a distinction is made between the Buyer who is not a consumer and the Buyer who is a consumer.

2. An entrepreneur is any person who concludes contracts related to his own business, production or similar activity or in the independent performance of his profession, or a person who acts in the name or on behalf of the entrepreneur.

3. Order and conclusion of the purchase contract

1. The offer to conclude the contract is an order for the Goods by the Buyer. The contract is created by the acceptance of the offer by the Seller.
2. The order can be made by means of distance communication or in another way that the Seller allows. Article 2 of the Terms and Conditions governing consumer relations shall apply mutatis mutandis to distance ordering.
3. The Seller may ask the Buyer to prove that he is an entrepreneur.
4. The seller is not obliged to confirm the received order. An unconfirmed order is not binding on the Seller.
5. In the event of cancellation of the order by the Buyer, the Seller is entitled to a cancellation fee of 30% of the purchase price of the ordered Goods. In the event that the order is canceled only after the dispatch of the Goods, the Buyer may be required to reimburse the costs associated with the dispatch and return of the Goods caused by the cancellation of the order.

4. Delivery conditions

1. The Seller is obliged to deliver the goods to the Buyer in the agreed manner and properly packed and equipped with the necessary documents.
2. Before taking over the Goods, the Buyer is obliged to check the integrity of the packaging of the Goods and immediately notify the carrier of any defects. A report will be written on the defects. If a defect report is not drawn up, the Buyer loses the claims arising from the damaged packaging of the Goods.
3. Immediately after taking over the Goods, the Buyer is obliged to check the Goods, in particular he is obliged to check the number of pieces of the Goods and its completeness. In the event of a discrepancy, he is obliged to notify the Buyer without undue delay, but no later than within 2 working days of receipt of the Goods. The Buyer is obliged to document the detected defects in a suitable manner and send this documentation to the Seller together with the notification of the defect.
4. Detailed conditions of delivery of the Goods are regulated in a separate part of the Seller's website.

5. Price of goods and payment terms

1. The prices of the Goods are listed on the Seller's website. However, this does not preclude the Seller from possibly negotiating an individual price of the Goods on the basis of negotiations with the Buyer.
2. Information on payment terms can be found here.

6. Withdrawal from the purchase contract

1. Until the Goods are taken over by the Buyer, the Seller is entitled to withdraw from the purchase contract at any time, even in part. In particular, the Seller is entitled to withdraw from the purchase contract if, for reasons on the part of the Seller's suppliers, it is not possible to deliver the Goods under the original conditions, properly and on time.
2. In the event of withdrawal from the contract, the Seller shall return to the Buyer the purchase price or part thereof corresponding to the performance in respect of which the Seller withdrew, non-cash to the account communicated to him for this purpose by the Buyer or the account from which the funds were transferred to pay the purchase price. from the resignation to the Seller).
3. The Seller is also entitled to withdraw from the contract if the Buyer is in arrears with the payment of the purchase price of the Goods for more than 4 weeks.
4. The Buyer is entitled to withdraw from the contract if the Seller is in delay with the delivery of the Goods for more than 4 weeks from the agreed delivery date.
5. The Buyer is not entitled to withdraw from the contract regarding the Goods, which were delivered properly, on time and without defects.
6. Withdrawal must be made in writing and, in the case of contracts negotiated electronically, also electronically. Withdrawal from the contract is effective upon delivery of the notice of withdrawal to the other party.
7. If a gift has been provided together with the Goods, the gift contract ceases to be effective by withdrawing from the purchase contract on either side and the Buyer sends this gift together with the returned Goods.

7. Liability for defects

1. The Seller is obliged to deliver the Goods to the Buyer in the agreed quantity, quality and design.
2. Terms of liability for defects in the Goods and warranty liability are governed by the Seller's Complaints Procedure.

8. Final provisions

1. If the relationship related to the use of the Seller's website or the legal relationship established by the purchase contract contains an international (foreign) element, then the parties agree that the relationship is governed by Czech law. The UN Convention on Contracts for the International Sale of Goods does not apply.
2. If any provision of the Terms and Conditions is or becomes invalid or ineffective or inapplicable, the invalid provision will be replaced by a provision whose meaning is as close as possible to the invalid provision. The invalidity or ineffectiveness or inapplicability of one provision shall not affect the validity of the other provisions. Changes and additions to the purchase agreement or business conditions require a written form.

These business conditions are valid and effective from July 31, 2015.

Damaged shipment

If the post office delivers a consignment that will be damaged - torn, detached, the goods will be lost, you should have a confirmation issued upon receipt of the goods that the goods have been damaged and make a complaint within 24 hours. The carrier is responsible for the damaged shipment, as well as any compensation for damaged goods. Czech Post consignments Parcel to hand, Parcel to post and PPL consignments are insured in the full value of the order, other Czech Post consignments are insured for CZK 800.

EET

According to the Sales Registration Act, the seller is obliged to issue a receipt to the buyer. At the same time, he is obliged to register the received revenue with the tax administrator online; in the event of a technical failure, within 48 hours at the latest.