General terms & conditions

Article 1: Definitions
1. Under these general contractor in terms means the individual who is a member of the Dutch College of tax or legal advisors which one or more directors are members of the Dutch College of Tax.

2. Principal is in the general conditions means the natural or legal person who will command the contractor to perform all activities belonging to the usual scope of the tax adviser.

3. An activity in this overall mean values for the principal to contract buyer ordered and adopted by that work must be performed by the contractor. This work may include the following: the conduct of a (complete) or adminis nistratie accounting for client, preparation of financial statements, providing tax and possible successor, acting as fiscal agent in procedures, advising on issues fiscal and financial nature, these areas assisting contract giver, and all instruments, and services OPERATIONS tions which generally appropriate discretion at any time (can be) related to such work activities.

4. Under provision in these general terms means the holding of client on the results of the contractor assigned work or if it is not possible to perform the work assigned.

Article 2: Applicability
1. Unless otherwise expressly agreed in writing it, these general conditions apply to all offers, quotations and work of the contractor, and all agreements between contractor and client, including any related or subsequent building upon activities and commitments.

2. Deviations from and / or additions to these general conditions are effective only if in writing and provided by contractor and the customer far agreed. These modifications and / or additional provisions concern only the corresponding tion Agreement, unless expressly stipulated otherwise.

3. The client with whom the present general conditions once a contract was afgeslo not be deemed tacitly to the applicability of these conditions in later contracts with the contractor to have agreed.

B. ESTIMATE AND ADOPTION AGREEMENT
Article 3 1. All offers and quotations contract buyer until the moment of conclusion of a binding contract between contractor and client, unless the contractor offers or quotations to the customer otherwise stated.

2. The agreement between contractor and provider contract is concluded at the time that the EIA contractor assigned duties accepting oral or written, preferably by means of a written order confirmation, or with the implementation at a client starts knowable way. The previous sentence contained rule also applies to changes in assignments.

3. Principal contractor is obliged to know that agreement on these general conditions apply, unless they already had done this before or at the conclusion of the agreement to hand over to client. If this last is not reasonably available, contractor must sponsor before or later than the conclusion of the agreement to disclose these conditions to him and the general secretariat of the Dutch College of Tax consult them, and that these conditions so wishes wishes to charge sent him.

4. Notwithstanding their loved nature nako full protection of the contract between contractor and client EIA obligations during the term of the contract, the contractor and his client at all times alter the agreement in writing, subject to a period of at least two business days . Contractor will not use this power unless there is an unworkable situation or a long way disturbed relationship.

C. CONTRACTOR OBLIGATIONS
Article 4 1. Contractor shall perform the assigned duties carefully and present to the best and may, in compliance with the applicable Rules at any time the Practice of the Dutch College of Tax. Contractor shall send a written request by the client immediately to a copy of the latest version of the Rules of Procedure.

2. If the work of the contractor designed a certain (financial) result for the client to achieve, is the nature of the contractor to perform work activities never guaranteed that this desired outcome will actually be achieved.

3. The contractor is responsible for carrying out the assigned duties in serving people pay him to turn. Contractor is also entitled the assigned work or parts thereof, including data processing, outsource or done by him not being employed in others, if the good or effective in promoting implementation of the contract. Contractor for the performance of work by persons employed by him respon sible as if such work by contract holder themselves.

4. Contractor is subject to compulsory legal provisions required to disclose to third parties not involved in the execution of the contract with regard to all relevant information to him by the client was made available, and the processing of results, unless the contractor by the Client in writing relieved.

5. Contractor is not entitled to him by the client information is made available to use for a purpose other than for which it was acquired by the contractor.

6. Contractor shall, if he enjoyed himself or a firm acting in a disciplinary, civil, administrative or criminal proceedings, entitled by or on behalf of the client data and information and other data and information received in the execution of the contract has knowledge to turn, to the extent they can reasonably believes that s important for the conduct of these procedures.

D. HOURLY RATE AND VERSCHOOTEN
Article 5 1. Unless otherwise expressly agreed in writing come, is a contract accepted and agreed the work done by the contractor of the agreed fee (hourly) rates and disbursements, or failing that by the contractor for the work in usual rate (hourly) rates and disbursements, plus the tax due on omzetbe (VAT).

2. Upon written request to the principal contractor shall send a statement, which included the usual rate by contractor (hourly) rates and disbursements.

3. If the contract is concluded for a fixed amount, the contractor retains the right to work more than in the command to client and to charge, if they work for the proper performance of the contract required. Client unless it is reasonably possible prior written informed of the implementation of this additional work, in which case within five working days in writing that he must leave with the additional work and associated costs can not unite, failing which the additional work the contractor is competent to carry out fully and to charge the client.

E. DECLARATION AND PAYMENT
Article 6 1. Unless expressly agreed otherwise in writing, the work performed by contractor at least once per quarter to client declared. The declaration is specified such that customer it acquires sufficient insight into the composition of the com components that make up the amount declared types.

2. Payment of the claim (s) must be paid within fourteen days after the date notified far in the declaration. The date of payment is the day of crediting the bank account designated by contractor made known, either the date of receipt of the cash amount.

3. If the client is not a natural person, that no power on-off or compensation appeals.

4. Advertising matter by a contractor to the customer sent the declaration should geschie within four weeks after the date specified in such declaration. Any right of publicity claim involving one crossing through that period expires, unless the client demonstrates this period have taken no notice of the claim and has filed a complaint with expeditiously thereafter.

5. The extent of the contractor work will be determined on the basis of the contractor maintained by administrative (time) data unless they are demonstrably false information.

6. In case of non or late payment is principal, without any special prior notice by the contractor is required under way on the outstanding amount of the ration declaratory interest at a rate of 1% per month or part thereof from the vervalda tum until the day the complete satisfaction of the outstanding amount.

7. If the customer is in default furthermore, fifteen days after written notice by the contractor, all claims and cost to the client, both judicial and extraordinary action, the recovery of the outstanding amount, including the cost of an even tual bankruptcy. The extrajudicial collection costs are at least equal to the Dutch Bar Association recommended collection fee on the amount owed. Under the court costs included the cost of legal assistance from contractor.

8. Contractor is entitled at any time payment of principal of a certain nature to advance or to perform its obligations require. If client fails immediately to a request from the contractor complies, the contractor is entitled to his job activities with immediate effect to suspend or abort until client still to meet its obligations. As long as client has not complied with this request, the client is in default, without any special prior notification is required. Remains following a request from the contractor to pay a deposit or nature to ensure a proper response within five working days, it is authorized in writing by registered letter or letter with notice with immediate effect to terminate the agreement. Contractor remains their right to obtain payment for work already performed by him and one to him because of the dissolution rightful compensation.

F. DELIVERY, DELIVERY AND DELIVERY
Article 7 1. Unless otherwise agreed (and) s between client and contractor made the delivery of the necessary documents, books, records, administrative and / or other data, including the necessary documents establishing the identity of principal under the Act to prevent laundering and financing of terrorism by or on behalf of the client to the manner determined by the contractor and the contractor to be determined by form and number. It raised here also apply to the delivery of documents, books, documents etc. by contractor to client.

2. Delivery should take place within the agreed period you, or failing that within a given reasonable time the work assigned. Client, the relevant documents establishing the identity of principal under the Act to prevent money laundering and financing of terrorism prior to delivering the services, except by virtue of the Act on prevention of money laundering and financing of terrorism a later date is permitted.

3. Goods delivered by any cause, in whole or in part fails to carry out the necessary work documents, books, records, administrative and / or other information available to the contractor or not timely or fully available to contractor claims, the contractor is entitled to suspend its work until such time as it met its obligations to the customer by supplying documents, books, documents etc.

4. Contractor is held, if the customer more than four weeks after conclusion of the agreement between contractor and client fails with the delivery of that modest, client for further information. While his contractor suspends work due to the absence and / or late or not doing full delivery of documents by client, the contractor is not liable towards the client arising from them, specifically for direct or indirect damages, lost profits, administrative penalty or tax, increases, whatever name.

5. Extra costs incurred due to the client either promptly or properly provide the data or information requested by the contractor, shall be borne by the client.

G. RETENTION
Article 8 Contractor is authorized to issue all in the context of the assigned work under him standing using documents, books, administrative and / or other data and other documents until the client has to suspend its obligations has complied, thus inclu SIEF any interest and costs, or