Hereinafter the owner of the present website (hereinafter “Site”), RP Legal & Tax -Associazione Professionale, with registered office in via Amedeo Avogadro n. 26, 10121 Turin, Italy, email address: (hereinafter “Data Controller”), gives to users all information on the cookies installed on the Site and the necessary information on how to manage the respective preferences. For more information about the data and the methods of processing, the categories of recipients, the rights of the data subjects and the procedures for their exercise, please consult the privacy policy of the Site.


1.1 Definition

Cookies are small text files which the Site visited by user sends to the user’s terminal, where they are memorised in order to be sent back later to the Site during subsequent visits by the user. Cookies are used for many purposes, they have different features and they can be used both by the Data Controller of the Site which the user is visiting and by third parties. The main categories in which cookies can be divided are the following:

  • Session and persistent cookies;
  • Technical and profiling cookies;
  • First party and third party cookies.

1.2 Session and persistent cookies

Cookies can be erased at the end of a session with the browser (the time period between opening and closing of web browser by the user) or can be stored for a longer term. Session cookies are those allowing to web sites to link users’ actions during a browser session. Persistent cookies are stored in the user’s hard drive among browser’s subfolders for variable period of time and allow to record user’s preference and actions in relation to a web site.

1.3 Technical and profiling cookies

Technical cookies are those used by the Data Controller of a web site for the sole purpose of transmitting a communication on an electronic communications network or, as strictly necessary, for sending to the provider of a service of a company the information explicitly requested by the subscriber or user to deliver that service. For the installation of such technical cookies, the prior consent of the person involved is not required where used directly from the site manager.

Profiling cookies are used to create profiles relating to the user and to send advertising messages in line with the preferences expressed by the user in the context of browsing the net. Due to particular invasiveness of such cookies can have within the ambit of users’ privacy, European and Italian legislation provides that the user must be adequately informed about their use by a banner and detailed note on the site and must give his/her own explicit consent to this extent the first time visiting the site and, subsequently, every 6 months, or when one or more processing conditions change significantly or, also, when it is impossible for the website operator to be aware of the fact that a cookie has already been previously stored on the device in order to be transmitted again, during a subsequent visit by the same user, to the site that generated it. Such a consent can be expressed in general way interacting with the banner on the home page of the site by instructions indicated in such banner, or can be given or refused in selective manner by way of the following instructions. This consent is then stored to be used over the next visits. However, the user has always the possibility to withdraw totally or partially his/her consent already expressed.

1.4 First party and third party cookies

Cookies can be first party or third party in relation to the web site or domain where they come from.

First part cookies are set up and managed by the Data Controller of the site.

Third party cookies are set up by a different domain from that one visited by the user.


2.1 First party cookies

Cookies used by the Data Controller on the Site are only of technical nature and can be divided in the following subcategories:

  • surfing cookies, by which it is possible to store preferences of surfing and to optimise experience of surfing by user;
  • functionality cookies, used to start specific functions of the site and necessary to provide and to improve the service.

Such cookies, as specified in the paragraph above, being of technical nature, do not need for the prior consent by the user to be installed and used; it is enough to deliver this statement.

2.2 Third party cookies

The Data Controller uses also third party cookies, called Google analytics, to analyse the use of the Site by users and to optimise such fruition.

To have detailed information about these cookies, it is suggested to consult Google privacy policy as per the link indicated below to access, where the user could gain information on the related processing and express his/her respective consent.

Cookie Type Description Duration Place
_gat Technical/analytical Third-party tracking cookie used for the analyses of visits

1 day Ireland/United States
_ga Technical/analytical Third-party tracking cookie used for the analyses of visits 2 years Ireland/United States

In addition to the paragraph above in relation to the possibility to disable cookies by accessing to the link where the respective third parties’ privacy policy is saved, the user can manage the preference relating to cookies directly inside his/her own browser and to stop – for example – third parties from installing one. Through browser’s preferences is also possible to erase cookies previously installed, including the cookie where the consent to install cookies from the Site is stored in case. It is important to underline that by disabling all cookies, the operation of the Site could be compromised. It is possible to find information on how to manage cookies in your browser at the following websites: Google Chrome, Mozilla Firefox, Apple Safari and Microsoft Windows Explorer.

Understood the above, the Data Controller informs the user that he can use the service delivered by Your Online Choices. By way of this service it is possible to manage the preference of processing of the vast majority of advertising tools. The Data Controller therefore suggests to users to use such resource in addition to information given by this document.


This cookie policy was updated in March 15, 2022. Updates in case will be always published on this page.