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§ 1

  1. with Q&A bot Luca is an Internet service operated by the Foundation “The Centre for Studies on Digital Government” with its registered seat in Łódź, address: Narutowicza 105a St., app. 3, 90-145 Łódź, Poland, entered into the register of Associations, Other Social and Professional Organizations, Foundations and Individual Public Health Care Units, as well as to the register of entrepreneurs of the National Court Register kept by the District Court for Łódź-Śródmieście in Łódź, XX Business Division of the National Court Register, under the KRS No.: 0000419526, Tax Identification No. (NIP): 7252060488, (hereinafter referred to as ReportingCompass”).
  2. These Terms of Service as well as the Privacy Policy being the integral part of these Terms of Service set forth the rules governing the provision of Services by ReportingCompass and rules for using the Services, as well as the complaint proceedings and the matter of liability for the Services provided.
  3. Using of the Services requires the access to the computer connected to the Internet and equipped with a web browser, such as Internet Explorer 9.0 or any newer release, Microsoft Edge or any newer realse, Mozilla 4.0 or any newer release, Opera 11.0 or any newer release, Chrome 10.0 or any newer release, Safari 5.1.7 or any newer release.

§ 2

The terms used in these Terms of Service shall be understood as follows:

  1. Privacy Policy – ReportingCompass’s Privacy Policy which is available on the Website;
  2. Registered User – the User who has created the User Account;
  3. Services – services provided by the ReportingCompass as described in the Terms of Service;
  4. User – a person who uses the Services (both registered and unregistered);
  5. User Account – the account created by the User in order to use the Services to the extent specified in the Terms of Service;
  6. Website – “”.



§ 3

  1. The Services are offered and provided for Users over the age of 18 only.
  2. The Services are offered and provided only for purposes of business or professional activity.
  3. Accepting the Terms of Service by ticking the box “Please confirm you have read and agree to the Terms of Service.” constitutes that the User acknowledges, accepts and agrees to the following:
    • only to use the Services in accordance with their intended purpose and with the Terms of Service;
    • to comply with applicable laws at all times;
    • not to interfere with Services or the provision of Services;
    • he/she is solely responsible for the suitability of the Service chosen.
  4. By accepting these Terms of Service the User represents and warrants that:
    • he/she is using the Service for the purposes of his/her business or professional activity;
    • he/she is 18 years of age or over, capable of taking responsibility for your own actions and of sound mind;
    • for the Registered User, he/she is the person whose details are provided in connection with his/her User Account;
    • he/she is aware of and accepts that the Services are in test phase with all consequences described in these Terms of Service;
    • he/she has read and aceepts the Privacy Policy beeing the integral part of these Terms of Service.

§ 4

  1. The Website enables its visitors to use the test version of the web Q&A application in form of a chat (hereinafter referred to as „Luca”).
  2. Luca replies automatically to the User’s questions concerning accounting standards. The generated answers are based on data previously provided by the ReportingCompass.
  3. The answer given by Luca does not constitute any form of legal, financial or any other advice.
  4. Using Luca is free of charge.

§ 5

  1. The User may create the User Account which allows the ReportingCompass to personalize the Services provided. This Service is free of charge.
  2. Creating the User Account is voluntary and the User may benefit from Luca also without registration.
  3. The User Account allows the Registered User to access his/her Luca history (e.g. the User may browse the previously asked questions and the received answers).
  4. In order to create the User Account, the User shall fill in the registration form available on the Website. The data entered into the registration form shall be truthful and relate to the User.   
  5. If the User does not wish to continue to benefit from Luca as the Registered User, he/she may delete the User Account via electronic mail at the following address: 

§ 6

To ensure proper functioning of the Website and Luca, the User shall ensure that his/her browser is accepting cookies. Otherwise the registration of the User Account and/or the use of the Website and Luca may be difficult or impossible. Detailed information concerning cookie files is contained in ReportingCompass’s Privacy Policy.

§ 7

  1. The User may voluntarily sign up for an e-mail newsletter which provides information concerning the new Website features and the updated Luca content („Newsletter”).
  2. The Newsletter service is available for all Users and is free of charge.
  3. Subscription to the Newsletter may be done via electronic mai.
  4. The abovementioned consent may be revoked anytime via electronic mail at the following address:



§ 8

  1. The ReportingCompass reserves the right to carry out the emergency maintenance and/or downtime at any time.
  2. In case of Registered Users the ReportingCompass shall provide them with reasonable notice for all schedule maintenance and/or downtime in advance and shall be entitled to undertake said scheduled maintenance and/or downtime. In the event that it is ReportingCompass’s reasonable commercial believe that emergency maintenance and/or downtime is required, the ReportingCompass may do so at any time without the requirement to provide reasonable notice to the Registered User.

§ 9

  1. In relation to any fault or disruption of the Services, the ReportingCompass will use reasonable endeavours to respond to all requests and to resolve the faults or disruptions.
  2. All requests for support should be made using the support contact details provided on the Website.
  3. Any complaints shall be submitted in written form (via registered letter to the address: Foundation “The Centre for Studies on Digital Government”, Narutowicza 105a St., app. 3, 90-145 Lodz, Poland) or via electronic mail at the following address:
  4. The complaint shall indicate at least:
    • data enabling identification of the User;
    • description of the subject matter of the complaint and the reasons of the complaint;
    • date and the signature of the User.
  5. The ReportingCompass shall respond to the User’s complaint within 21 days from its receipt. 



§ 10

The User may not use ReportingCompass’ Services for actions or activities which, at ReportingCompass’s sole discretion, may be illegal, offensive and abusive or promote and foster such irresponsible behaviour as well as actions contrary to accepted internet norms or behaviour that threatens ReportingCompass’s infrastructure. This includes but is not limited to:

  1. Storage or transfer of illegal material, including material which it is illegal to transmit over a public telecommunications network; Involvement in fraudulent activities;
  2. Unauthorised access to systems, networks and data including attempts to identify vulnerabilities in systems and networks without the express permission of the system or network owner;
  3. Use of an Internet account or computing without the owners’ authorisation;
  4. Monitoring of data and network traffic without the owners’ authorisation;
  5. Collection of user information (including financial information) and email addresses without the consent of the person identified (phishing);
  6. Interference with service to other users of computer systems or networks, including denial of service attacks;
  7. Use of false or misleading TCP-IP packet header information including but not limited to within emails and newsgroup postings;
  8. Publishing of websites or other material which are advertised by techniques (including but not limited to spam) which we would classify as abusive if they were carried out by the ReportingCompass;
  9. Use of ReportingCompass’s Services to distribute software that covertly transmits user information and advertising delivery software (unless said software includes user consent and easy removal using standard established methods);
  10. Any other misuse of our or other computer systems; and
  11. Any conduct likely to result in retaliation against ReportingCompass’s Services, including engaging in behaviour that results in a denial of service attack.

§ 11

The ReportingCompass prohibits content on its Services which appear to the ReportingCompass, at its sole discretion, to be offensive. This includes but is not limited to the storing or transmitting of any content or links to any content which the ReportingCompass believes to be:

  1. Excessively violent, inciting violence or threatening violence;
  2. Child pornography or non-consensual sex acts;
  3. Harassing or inciting hate of any person or group of persons;
  4. Defamatory;
  5. Violating the privacy of any person or group of persons;
  6. Promoting or soliciting illegal activities under any applicable laws;
  7. Exposing trade secrets, infringing copyright, trademarks or patents or assisting others in doing so;
  8. Unfair or deceptive under consumer protection laws under any jurisdiction;
  9. Is illegal or promotes illegal activity under your applicable laws;
  10. Violates export control laws or relates to illegal arms trafficking or illegal gambling;
  11. Promotes illegal drugs; and
  12. Creates a risk to safety, health or national security.

§ 12

Luca is a test version and therefore subject to the following terms:

  1. Luca is a pre-release version that may not function properly;
  2. By using Luca you may expose yourself to higher than normal risks of operational failures;
  3. The full commercial release version of Luca service may differ substantially from the test version. This may result in programs, networks and operations that ran on the test version not working with the initial full commercial release or subsequent versions;
  4. The User is not entitled to any compensation for downtime, performance degradation, loss or corruption of data or any other problems that may result from using of Luca;
  5. The User agress to provide information and feedback on Luca in a form reasonably requested by the ReportingCompass;
  6. The ReportingCompass may use User’s information and feedback for any purposes including but not limited to product development. The ReportingCompass may use comments publicly for press and promotional materials with User’s prior permission;
  7. Any suggestions, ideas and other generally comments inherent in User’s feedback or product development of Luca are not subject to any intellectual property rights, including copyrights and shall be owned exclusively by the ReportingCompass;
  8. Any information regarding using of Luca including User’s experiences and opinions are Confidential Information of the ReportingCompass, as defined in these Terms of Service. All information in relation to using of Luca may only be used for the purpose of providing feedback to the ReportingCompass.
  9. Luca is provided "AS IS" with no warranty whatsoever;
  10. To the extent permitted by applicable law, the ReportingCompass disclaims any and all warranties with respect to Luca including the implied warranties of merchantability, fitness for purpose and non-infringement;
  11. The ReportingCompass reserves the exclusive right to terminate Luca at any time at its sole discretion.

§ 13

  1. The ReportingCompass takes all reasonable care to ensure that the information contained on the Website and/or delivered by Luca is accurate, however, the ReportingCompass cannot guarantee its accuracy and reserves the right to change the information at any time.
  2. Whilst the ReportingCompass takes reasonable care to ensure the accuracy of the abovementioned information, the ReportingCompass makes no representations or warranties of any kind with respect to the said content, including any text, graphics, advertisements, links or other items. The ReportingCompass will not be liable to any customer or member of the public for any information supplied on the Website and/or Luca.

§ 14

  1. Except to the extent prohibited by applicable law, the ReportingCompass disclaims all warranties including, without limitation to, any implied warranties of merchantability, satisfactory quality, fitness for purpose, quiet enjoyment, non-infringement and any warranties arising out of the course of usage of the Services.
  2. The ReportingCompass makes no representations or warranties that the Services will be error-free, uninterrupted or completely secure.
  3. The ReportingCompass and any other contributors to the Website and Luca shall not be responsible for any interruptions to the Services.
  4. The ReportingCompass does not warrant and shall not be liable for any damage to, or viruses which may infect, the User’s computer equipment or other property by reason of the User’s access to, browsing or use of the Website and/or Luca.
  5. No provision in these Terms of Service shall exclude or limit ReportingCompass’s liability for death or personal injury caused by negligence, fraud or any liability which cannot be excluded by applicable law.
  6. No advice or information obtained from the ReportingCompass by the User directly, via the Services or any third party, shall create any warranty not expressly stated in these Terms of Service.

§ 15

  1. The ReportingCompass shall not be responsible for any unauthorized use of Services under the User’s User Account.
  2. The User represents and warrants that he/she is solely responsible for the use of Services whether or not authorised by him/her, by any person to whom the User has given access to the Services and/or any person who gains access to his/her data or Services as a result of the User’s failure to use reasonable security precautions.
  3. The User hereby indemnifies the ReportingCompass and holds the ReportingCompass harmless against all costs, claims, expenses and damages whatsoever arising from the use of or access to the User’s data or Services by any third party.

§ 16

The ReportingCompass reserves the right to cancel or suspend the Website and/or the Services anytime, without incurring any liability.


§ 17

All collection, storing and use of the User’s personal data are governed by the ReportingCompass’s Privacy Policy, which is intergral part of these Terms of Service.

§ 18

  1. These Terms of Service shall apply from the date of publication on the Webiste.
  2. The ReportingCompass reserves the right to introduce changes to the Terms of Service, provided that changes are consistent with applicable law, industry norms and are reasonable.
  3. The ReportingCompass shall give notice of amendments to the Terms of Service by posting them on the Website.
  4. Notices for amendments to the Terms of Use and the Privacy Policy are deemed by announcement on the website.

§ 19

The illegality, invalidity or unenforceability of a provision of the Terms of Service under the law of any jurisdiction does not affect: the legality, validity or enforceability of any other provision of the Terms of Service in that jurisdiction; or the legality, validity or enforceability of that or any other provision of the Terms of Service under the law of any other jurisdiction.

§ 20

  1. Except to the extent expressly provided in the following paragraph, the legal relationship between the User and the ReportingCompass shall be governed by the laws of Poland.
  2. The above provision does not interefere the exclusive jurisdiction of the User’s place of residence, provided that the above choice of applicable law is unlawfull under this jurisdiction.
  3. Specifically excluded from application to this Agreement is the law known as the United Nations Convention on the International Sale of Goods.