V3.5, May 2021
These terms of service (hereinafter referred to as the “Terms of service”) are entered into by and between the customer (hereinafter referred to as the “customer”, “you” or the “user”) and the operator of the TOKERO platform, made available through the website domain tokero.com or the app “TOKERO” available in app stores (the “Platform”).
The provider and operator of the TOKERO Platform is Globe Monnaie SRL, a limited liability company incorporated and existing in accordance with the laws of Romania, registered with the Trade Registry under no. J16/1839/2017, sole registration code 37865699 and VAT code RO44092588, with headquarters located at Bitcoin Center, Str. Brazda lui Novac, nr. 44, et. 1 (hereinafter referred to as „TOKERO” or the „Company”).
PLEASE READ THESE TERMS OF SERVICE CAREFULLY. BY CLICKING THE ACCEPTANCE BUTTON, YOU AGREE TO BE LEGALLY BOUND BY THESE TERMS OF SERVICE AND ALL TERMS INCORPORATED BY REFERENCE.
These Terms of service govern your use of and access to the services provided by the Company through the Platform (the “Services”) and have the legal effects of an agreement. By using the Platform, you agree to comply with these Terms of service, as well as with all policies, notices and information referred to herein / on the Platform, which you should read carefully and understand before using any Service. If you do not agree to these Terms of service or other terms referred to herein, you shall immediately stop the registration/activation of your account or stop using the TOKERO Services.
Before creating an account in the Platform, you must have read and accepted the Terms of service by clicking on the "I have read and agreed to the Terms of service" button. If you do not agree to abide by the Terms of service, as set forth below, you will not be able to use the Platform and you will not be able to use and access the Services provided by TOKERO. All interactions with the users on the Platform are subject to these Terms of service.
By accepting the Terms of service, you expressly agree with the general obligations, representations and warranties, as well as the provisions regarding the characteristics of the Services and the risks involved, liability and limitations, termination, applicable law and assignment, set out under Sections 4, 7, 8, 9 and 10 of these Terms of service.
This agreement is concluded for an indefinite period and may be terminated as provided under these Terms of service.
Please contact the Company if you have any questions with regard to this agreement. You will not be entitled to claim for voidance or rescission of this agreement on the ground that you did not read the Terms of service / other policies, notices and information provided on the Platform, nor on the ground that you did not receive any response / the desired response from TOKERO to your questions.
Any new features or tools developed in the Platform will also be subject to these Terms of service. Therefore, you should check the latest version of the Terms of service at any time you use/visit the Platform.
TOKERO may amend the Terms of service from time to time as needed, including as a result of future regulatory developments in the cryptocurrency field or as a result of changes in legislation, and transparently announce the updates on the Platform, without providing an individual notice to each user, except otherwise stated herein. The updated version of the Terms of service shall come into effect immediately and automatically upon being announced on the Platform insofar these have been made as a result of changes in the legislation or regulatory developments in the cryptocurrency field. The users will be informed about the changes related to the applicable fees on the Platform within 30 days prior becoming applicable and the users will have the possibility to accept or to not accept the amendment. In the latter case, they will not be able to use the Services available on the Platform. Other changes will be announced on the Platform in advance of their application. If you do not agree to the relevant amendment, you shall immediately stop using the Platform or the Services. If you continue using TOKERO Services, either you shall be deemed as having accepted the updated version of the Terms of service or you have accepted expressly, depending on the type of change.
To register an account on the Platform and use the Services, you hereby confirm your compliance with the eligibility criteria detailed below, which shall be deemed valid and repeated upon opening the account on the Platform, as well as at any time when using the Service/s or the Platform and throughout the entire duration when your account is opened on the Platform.
If you are registering to use a personal account, you confirm that you are an individual over 18 years of age, with full capacity to use and exercise the civil rights existing under the applicable laws of your jurisdiction.
If you are registering to use the Services on behalf of a legal entity, with a corporate account, you confirm that: (i) such entity is a legal person or other organization duly incorporated and validly existing under the applicable laws of its jurisdiction of incorporation; and (ii) you are duly authorized by such legal entity to act on its behalf.
Additional eligibility requirements are applicable to all users, either registered with a personal account or with a corporate account, as follows:
In order to use the TOKERO Services, all users must register on the Platform and open an account, providing all information required. The Company may refuse, at its discretion, to open an account for a user. The Platform has two types of accounts:
You agree to provide complete and accurate information when opening the account and agree to timely update any information you provide to TOKERO, to maintain the integrity and accuracy of the information. You shall accurately fill in and timely update your e-mailemail address, telephone number, contact address, postal code and other contact information, so that TOKERO will be able to effectively contact you. You shall be solely and fully responsible for any loss or extra expenses incurred during the use of TOKERO Service if you cannot be contacted through this contact information. You hereby acknowledge and agree that you have the obligation to keep your contact information effective and to take actions as required by TOKERO if there is any change or update.
Regardless of the type of account the user will open on the Platform, the Company will perform several checks in order to comply with anti-money laundering legal requirements, including as regards the know your client (KYC) obligations. In this respect, please refer to the section AML/KYC. By accepting these Terms of service, you confirm that you are not included on any international sanctions list, nor a resident or a citizen of any locations subject to international sanctions, within the meaning explained under the AML/KYC section mentioned above.
If an individual would like to use the Platform and the Services, he/she must register for a personal account. An individual can have only one personal account. The information required to register an account are: name, surname, e-mail address, telephone number, copy of an identification document (passport or identity card), a document revealing the bank account number (IBAN) having the user as an account holder and that will be used for deposits or withdrawals (bank account statement or a print screen from the bank app revealing the name and the IBAN of the user), a picture of the user holding the identification document and an individual code provided by the Company for identification purposes.
In order to create the account, the user will set a secure password that meets the following security requirements: both lowercase and uppercase letters, one or more digits, some form of special sign and must be at least 8 characters long.
You shall be solely responsible for the safekeeping of your TOKERO account and password and you shall be responsible for all activities under your log-in e-mailemail, TOKERO account and password. You hereby agree that:
The corporate account can be held by a legal entity duly incorporated and validly existing under the applicable laws of the jurisdiction of its organization, provided that the eligibility criteria are met (Section 2 above) and the steps for registering are the following:
If the Company has any reasons to believe that: (a) any information provided by you during registration or at any time thereafter is wrong, untruthful, outdated or incomplete, (b) the account is used by other person than the registered user, (c) the account is used for illegal activities or otherwise contrary to the applicable legislation, including the anti-money laundering regulations, or (d) the account is used in breach of any provisions of these Terms of service or other terms incorporated herein by reference, TOKERO shall have the right to take either or all of the following actions: send you a notice to request clarifications and demand corrections, suspend your right to perform transactions on the Platform until the corrections are made or until the necessary clarifications are provided to the Company’s satisfaction, remove the relevant information from the Platform directly and, as the case may be, terminate all or part of TOKERO Service to you. In such cases, TOKERO will not be responsible for any direct or indirect loss and any adverse consequences resulting therefrom will be borne by you.
The Platform serves as a platform for cryptocurrency trading that can be performed either online or physically at the Crypto Spots partners. As detailed under Section 3 above, users must register and create an account with TOKERO and deposit cryptocurrency into their account prior to trading. The users may, subject to the conditions set forth in these Terms of service, apply for the withdrawal of the cryptocurrency stored into their account.
The users are fully independent and accountable for the decisions they take and for the trading actions they have on the Platform. TOKERO does not provide trading, investment or consulting advice of any kind and it is not accountable for the use of the Platform.
All users of the Platform and of the Services must understand the risks involved by cryptocurrency trading, subject to volatile market price movements, and are recommended to exercise prudence and trade responsibly within their own capabilities.
The Platform serves merely as a venue of transactions, but TOKERO cannot control the quality, security or legality of the coin involved in any transaction, truthfulness or accuracy of the transaction information, or capacity of the parties to any transaction to perform its obligations under the transaction documents. You shall cautiously make judgment on your own on the truthfulness, legality and effectiveness of the coin and information in question and undertake any liabilities and losses that may be caused thereby.
Any description of any token listed on the Platform is either extracted from general public information about that particular token, available to anyone, or provided by the issuer of that particular token. It does not and should not be considered as TOKERO’s own opinion or the result of an internal research conducted by TOKERO.
TOKERO may, at its sole discretion and without liability to you, with prior notice and at any time, modify or discontinue, temporarily or permanently, any portion of our Services.
TOKERO may, at any time and in our sole discretion, with a reasonable justification, refuse any trade submitted via the Services/Platform, impose limits on the trade amount permitted through the Platform or impose any other additional conditions or restrictions upon your use of the Services/Platform for creating your account or for trading, with a prior notice.
The following Services may be accessed on the Platform:
Upon properly registering on the Platform, the users may conduct cryptocurrency trading on the Platform with the observance of theseTerms and conditions, as they may be updated from time to time.
The Company informs the users through its Platform about the cryptocurrencies that can be traded (e.g. Bitcoin, Ethereum, eGOLD, USDT, RSR), the fiat currency that can be used (e.g. RON, EURO), the minimum and maximums of the funds that can be traded and about the fees charged by TOKERO for processing a transaction and the times for processing an order. All this information may be updated regularly by the Company, therefore the user should check the Platform anytime he/she desires to request an order.
The deposit of fiat into the wallet of the account that the user holds on TOKERO can be done either by bank transfer or by bank card payment.
A. By choosing to fund the wallet via bank transfer, it should be noted that this functionality is only possible from a bank account opened in the user's name. In order to confirm the bank account, it is necessary to upload a bank statement from that account to the TOKERO user account beforehand, including the identification elements: holder name, account number, currency. In the event of sending funds from an account whose statement has not yet been validated on the platform, the amount sent will not be credited to the account of the user. In this case, the user will receive an e-mail with instructions to follow, however, the resolution time for such an issue does not depend on the company, but on how the user decides to proceed and the number of attempts needed to achieve the desired result. The time at which the user has made the fiat transfer does not coincide with the time at which the user's wallet is loaded onto the TOKERO platform, as the transfer time depends on a third party, namely the bank, and can take from several hours to several days. Specifically, this transfer can be processed instantly, but can take up to 4 days, although it generally takes on average 2 days. The processing time mentioned, refers to working/banking days and working hours. Also, the time of crediting money to TOKERO's bank accounts does not necessarily coincide with the time of crediting it to the user's balance. This difference is due to the time required for specific checks on the legal provisions against money laundering.B. The functionality of payment by bank card is made available to users of the platform through a collaboration between the Company and a third party that will provide this service, namely a payment processor.
Furthermore, by choosing any of the above-mentioned deposit options, the user acknowledges and accepts that these options may be changed or even become unavailable for reasons not attributable to the Company.
Trading services on the platform are subject to fees which are made available to users for consultation in a table available on the platform. In addition, when performing any transaction on the platform, the fee is automatically applied and is already included in the displayed exchange rate, therefore by accepting the Terms and conditions and confirming the transaction requested, the user agrees to pay all such applicable fees. The exact procedure applies if the company, for reasons beyond its control, has to update the applicable fees, at which point the user acknowledges and implicitly accepts these changes by confirming the transaction he/she has initiated.
In the event of a failed transfer, for reasons not attributable to the user, the user will not be charged such fees. The Company guarantees that pre-initiation fees will remain applicable for that specific transaction.
When the funds invested by the user are transferred to the TOKERO platform, the user will receive an e-mail notification. If the IBAN is identified, it is automatically assigned. Otherwise, the user will receive instructions to upload the bank statement.
The Company cannot and will not guarantee that the exchange rates displayed at the time the user decides to place an order and requests a transaction will remain unchanged and applicable until the order is fully processed (i.e. the cryptocurrency is credited to the user's account or the fiat currency is credited to the user's account on the Platform), given the volatile market price fluctuations and the role of the Platform as a cryptocurrency exchange tool. Therefore, the user acknowledges that he/she will bear the price movements and related risks associated with the placed order, and the user will decide whether to cancel the entire order or update the order to be partially executed.
The user can order the withdrawal of fiat funds or cryptocurrencies available in his account. If limitations apply, they will be announced to the users on the Platform.
The minimum and maximum amounts of deposits, payments and withdrawals of fiat funds and cryptocurrencies are specified in the table of minimums and options available on the Platform.
If the user chose to buy crypto by bank card, then he/she should be aware that this payment is not dependent on the Company, but on a third party collaborator, namely the payment processor. Thus, by selecting this method of purchasing cryptocurrencies by card payment, the user acknowledges and accepts that there is a probability that certain payments may be rejected for reasons not attributable to the Company, such payments being considered suspicious by the payment processor. The Payment Processor may also ask the user using the card payment certain additional questions that it deems relevant to verify the information submitted by the user.
Buying cryptocurrencies by card can be done with both credit and debit cards. The type of card accepted by the Payment Company processor is MASTERCARD.
Since the purchase of cryptocurrencies by card is a functionality operated by a third party - the payment processor, payments made by users on business days will be received by the payment processor on the day they were made. For payments that were not made on a working day, they will be treated as received on the next working day.
The TOKERO platform does not store or collect credit/debit cardholder data, therefore the user assumes all responsibility for the use of cards, other than those of which he/she is the holder. In the case of users who are legal entities, they may purchase cryptocurrencies by card payment both with a legal person card and with a natural person card, provided that the natural person is a partner of the legal person for which the cryptocurrencies were purchased.Once the card payment option is selected, there are certain limitations, namely:
In the event of an error in payment processing not attributable to the user and caused solely by the payment processor, but in which the card of the user has been debited and the funds are to arrive at TOKERO, without requiring a dedicated action by the user, the user will be allocated with the amount he has opted for in the purchase of cryptocurrencies into his TOKERO wallet.
The transactions performed from countries such as China, Vietnam, Bolivia, Colombia, Ecuador, Algeria, Bangladesh, Indonesia, Jordan, Kyrgyzstan, Morocco, Nepal, Saudi Arabia, Iran, Pakistan, Taiwan, Cambodia, South Korea, Uzbekistan will not be authorised.
The platform does not provide fiat-to-fiat currency exchange services, it only processes transactions to/from cryptocurrencies.
The platform also offers users the possibility to hold purchased/owned cryptocurrencies until a subsequent transaction, and users can check the funds available in their account. Users are aware that TOKERO does not pay them, nor does it charge interest on fiat balances held for free in their account.
Users acknowledge and understand that the cryptocurrency market is volatile and that they will bear all losses and risks arising from market price fluctuations.
Furthermore, users understand that fiat funds held in their account are intended solely for the purchase of cryptocurrencies or withdrawal to pre-authorized bank accounts under the conditions set forth in the Terms and conditions, as amended from time to time.
Withdrawal from trade of any cryptocurrency or fiat currency shall be at the sole discretion of the Company, without obligation to state the reasons for withdrawing a cryptocurrency from trading. TOKERO will notify the plan to withdraw a cryptocurrency or fiat currency from trading at least two weeks (14 days) in advance. After this period, it will no longer be possible to provide/request new transactions (deposits, withdrawals and/or exchanges) involving that cryptocurrency or fiat currency, and all existing and uncompleted orders will be cancelled. The delisting announcement will be communicated by e-mail sent directly to the user and by publishing the information on the Platform. The Users are obliged to request the withdrawal of the cryptocurrency or fiat currency to be delisted, or to exchange into another cryptocurrency that is not in the delisting process. The User acknowledges that he/she will bear the risks arising from any delisted cryptocurrency that cannot be withdrawn from the Platform due to objective technical impossibilities (e.g. the liquidation of the cryptocurrency blockchain), whereupon such cryptocurrency will be deleted.
In the event of an error, either through the Services or in a confirmation of the purchase order in processing the user's purchase or otherwise, TOKERO reserves the right to correct any error of this nature and to revise the purchase transaction accordingly (including charging the correct price/exchange rate) or to cancel the purchase and refund any amount received. In any event, the user will be notified and informed by the Company. Moreover, if, due to an error in the Platform, when performing a transaction, the user was credited to his/her account a greater amount of fiat funds or cryptocurrencies than it was entitled to, as a result of the transaction, the user is obliged to immediately refund the excess fiat/cryptocurrency funds or, at the Company's discretion, he/she will agree to to have the Company make such settlement from the account of the user in question.
TOKERO also offers to its users the possibility to trade the cryptocurrency with cash fiat currency at the Crypto Spots partners that have a corporate account on the Platform. The relevant information about the Crypto Spots and their location can be found on the Platform. The individuals that will use the trading services from the Crypto Spots partners will become users of the Platform and will be identified as becoming users through a Crypto Spot, if they are not already a user at the moment they decide to use the Crypto Spots. Through the Crypto Spots, the user is able to trade fiat-to-crypto and crypto-to-fiat, only using cash fiat currency.
The individual that has no account in the Platform will have to provide a picture of the identification document (passport or personal identity card) in order to register on the Platform. The user of the Platform that wants to use the Crypto Spot will be identified through its telephone number. The maximum cash fiat amount that can be paid at the Crypto Spots is up to RON 5.000/person/day, according to the applicable legal provisions from the Company’s jurisdiction.
When using the Crypto Spots that have a tablet for cryptocurrency exchange, after being identified, the user will be informed about the exchange rates and will be provided with an QR code that should be used to fulfil the transaction. Through this QR code, the user will be informed about the address where they should send the funds to.
Any content provided by TOKERO on the Platform, including (but not limited to) text, software content, video, music, sound, graphics, photographs, illustrations, names, logos, trademarks and other materials, in their entirety, as well as their elements (hereinafter collectively referred to as the "Content") are protected by copyright and / or related rights, trademark rights and / or other forms of intellectual property rights. The Content includes both content owned or controlled by the Company and content owned or controlled by third parties and licensed to the Company. All individual articles, reports, and other elements or the information and / or materials published on the Platform may represent a creation protected through copyright and / or related works. You acknowledge and agree to respect all our intellectual property rights as regards the Platform, as well as the additional notices or restrictions on the rights to access the Content on the Platform. At the same time, you agree that you may not use any of the Company'`s trademarks or trade names without the prior express written consent of the Company and you acknowledge that you do not own any rights in relation to these names/brands or trademarks. You agree to notify Company immediately in writing when any unauthorized access to or use of the Platform by any party occurs or any claim that the Platform or any Content thereof infringes any intellectual property rights has been notified to you.
You agree not to reproduce, copy, sell, or exploit any part of the Services provided through the Platform or the Platform itself, nor the use of or access to the Platform to any third party.
You agree that you do not acquire any rights or licenses in relation to the Platform and / or the Content, except for the limited right to use the Platform in accordance with these Terms of service and to access and download information from the Platform according to the terms set out in this section, namely only one copy of the applicable Terms of service. Except as set forth in this section, you may not copy, reproduce, recompile, decompile, disassemble, reassemble, distribute, publish, display, amend, upload with the intent to create derivative works, transmit or exploit in any way any part of this Platform.
TOKERO provides below some basic facts about the activity of purchasing cryptocurrencies addressed to all users of the Platform, irrespective of when and how they may decide to access the Services, for the purpose of alerting the users on the risks involved with trading assets in the cryptocurrency market. In addition, due to the fact that the cryptocurrency market is not regulated and is highly volatile, additional risks that have not been mentioned in these Terms of service may appear.
Without limiting the generality of the foregoing, you agree with the following, which shall be deemed valid and repeated upon opening the account on the Platform, as well as at any time when using the Service/s or the Platform and throughout the entire duration when your account is opened on the Platform:
You further understand and agree with the following, which shall be deemed valid and repeated upon opening the account on the Platform, as well as at any time when using the Service/s or the Platform and throughout the entire duration when your account is opened on the Platform:
If the user decides to use the Platform, he/she will do so on a voluntary basis and at his/her own risk, in full acknowledgement of all the risks presented under these Terms of service and by fully understanding all the obligations, representations and warranties undertaken herein.
The Company does not state or warrant that the use of the Platform will always be uninterrupted, timely, safe or error-free, as such events may occur without being caused or controlled by the Company. TOKERO uses its best endeavours to provide a reliable, accurate, error-free, free of viruses of other harmful components Platform.
To the maximum extent permitted by the applicable law, TOKERO’s Services or any information provided by or on behalf of TOKERO are offered on an “as is” and “commercially available” basis, and the Company expressly disclaims and the user expressly waives any and all other warranties of any kind, whether express or implied, including but without being limited to the warranties of merchantability, fitness for a particular purpose, title or non-infringement or warranties arising from the trade activities performed on the Platform, as well as that the results obtained from using the Platform will not always be as expected.
Unless expressly required by the applicable laws or any of the following circumstances occurs, TOKERO shall not have any duty to conduct preliminary review on information data, transaction activity and any other transaction related issues of all users. Whether TOKERO has a reason to suspect that a particular user and a particular transaction may materially violate the law or these Terms of service, TOKERO will act according to the law and to these Terms of service.
Without limiting the application of these Terms of service, TOKERO undertakes that, in the event of an actual and proven damage caused exclusively by TOKERO to a user, to compensate the user up to the maximum value of the fees paid by the User for the Services during the last 6 (six) months before the occurrence of the event that caused TOKERO'`s liability, in compliance with the applicable legislation and the limitations permitted by the law.
TOKERO will not be held liable for damages, costs, processes, claims or expenses incurred as a result of the non-observance of these Terms of service by the users or for actions or omissions of the users or the third parties.
The user agrees to hold harmless the Company, their affiliates, contractors and their directors/shareholders/officers/employers from and against any claim, proceeding, investigation or damages, including but not limited to fines, penalties applied by any competent authority, fees of the lawyers, court fees, arising from/in relation to: (i) the Services or the use of the Platform with the non-observance of the Terms of service (including other terms incorporated by reference) or the applicable laws, (ii) claim(s) that any use of the Platform by you infringes any intellectual property rights or any rights of a third party, is denigrative or defamatory, harmful or prejudicial to third parties; (iii) action(s) that lead(s) to any unauthorized deletion, addition, insertion, amendment or use of the Platform by you or (iv) any distortion or breach of the obligations, representations or warranties made by you and provided therein.
The Company shall only be liable for any direct and foreseeable damage in the case of intent, gross negligence or in cases of physical damages caused to individuals by the Company. To the maximum extent permitted by the applicable laws, TOKERO shall not be liable for indirect/ consequential damages, especially regarding damages to other software, loss of profit or third-party damage. TOKERO shall not be kept responsible for damages caused by interruptions of the Platform that are necessary for maintenance work or to avoid network disturbances or that are caused by inevitable events outside of TOKERO'`s and any of its affiliates /providers'` control (e.g., energy network disturbances, regulatory authority control, strikes, riots, environmental causes, pandemics, national or international conflicts, international or national sanctions against certain products/ services/ individuals/ countries, technical or legal limitations to cryptographic blockchain-based digital information units at any time or place worldwide, computer failures or criminal activities through third parties such as hacking / cyberattacks).
These Terms of services are effective until terminated by you or by TOKERO.
You may terminate these Terms of service at any time if you no longer want to use our Services, by deleting your account from the Platform. You may also opt out of some of our Services, in which case the Terms of service will continue to apply to the other Services you receive through the Platform. In the event you delete your account, TOKERO will not have any duty to keep or disclose to you any information from your account or forward any information (such as your cryptocurrencies) you did not transfer to you or any third party before deleting your account. TOKERO will refund to your pre-authorized bank account the fiat funds you had before deleting your account, but as regards the cryptocurrency held in your account you will be notified by the Company that you have the possibility to withdraw the cryptocurrency from your account before deleting the account. If you delete the underlying account on the basis of which a corporate account was registered on the Platform, the corporate account will remain is existence, but no operators will be implicitly attached. For anyone to regain access to a corporate account, proper KYC documents will have to be provided in order to ensure that physical person is fully authorized to trade cryptocurrencies for that corporate entity.
TOKERO has the right to terminate, in whole or in part, the agreement entered into with you or to temporarily freeze or permanently freeze (cancel/delete) your account on the Platform at its sole discretion, whenever the Company notices or suspects a violation of the Terms of service (including all the situations provided herein) or of the applicable laws. You will be notified about any of those actions and you will be informed about the possibilities you have (e.g., whether you are entitled, within a specified number of days, to withdraw the funds or to transfer them to another account/platform, whether the Company will transfer them to your bank account, whether all funds from the account will remain in full custody of the Company), whether the funds have been seized by a state authority.
After TOKERO suspends or terminates the Service or the agreement entered into with you, your transaction activities prior to such suspension or termination will be dealt with according to the following principles and you will take care of your own efforts and fully undertake any disputes, losses or extra expenses caused thereby and you will keep TOKERO harmless from any losses or expenses: TOKERO will delete any order not processed or under processing; If you have reached any purchase agreement with any other member prior to the suspension or termination and such agreement has been partially performed, TOKERO may elect not to delete the transaction, provided, however, TOKERO shall have the right to notify your counterparty of the situation at the same time of the suspension or termination.
In all cases of termination, TOKERO shall have the right to keep and use the transaction data, records and other information that is related to such account, in order to comply with applicable legal provisions and to be able to provide any relevant information to the competent authorities, such would be the case of a tax control.