General Terms and Conditions

General Terms and Conditions AGA Fiscalisten

In these general terms and conditions, the following definitions apply:

"AGA Fiscalisten": the company, established at 5652 EA Eindhoven, Zeelsterstraat 7A, registered in the trade register of the Chamber of Commerce under number 78179149, hereinafter referred to as "AGA Fiscalisten". AGA Fiscalisten is a partnership of (legal entities and natural persons). The partnership aims to practice tax law in the broadest sense of the word.
"Client": any natural and/or legal person who enters into an assignment agreement with AGA Fiscalisten, hereinafter also referred to as: "client".

Applicability of general terms and conditions

1. These general terms and conditions apply to all agreements, quotations, assignments or any other legal relationship between AGA Fiscalisten and its client. These terms and conditions are also considered applicable to all follow-up assignments and additional agreements entered into between the two.
2. The applicability of the general terms and conditions of the client(s) is expressly rejected.
3. The general terms and conditions are provided by AGA Fiscalisten, before or at the conclusion of the assignment agreement or with the order confirmation.

Agreement

1. Only AGA Fiscalisten will be regarded as a contractor for assignments that AGA Fiscalisten carries out for its clients, even if a certain person / body associated with AGA Fiscalisten carries out a certain assignment.
2. Articles 7:404 of the Dutch Civil Code and 7:407(2) of the Dutch Civil Code expressly do not apply to the services provided by AGA Fiscalisten.
3. a. An agreement is only concluded after it has been accepted by AGA Fiscalisten. The work will only start after the agreement of assignment or order confirmation has been received by AGA Fiscalisten from the client and, if the client has been requested, the requested advance has also been paid. Each assignment is deemed to have been given exclusively to and accepted by AGA Fiscalisten, even if it is the express or tacit intention that an assignment will be carried out by a specific person. Application of Articles 7:404 and 7:407 paragraph 2 of the Civil Code is excluded.

Liability

1. AGA Fiscalisten carries out its assignments with care. Unless expressly agreed otherwise, the assignment shall be deemed to be an obligation of best efforts. AGA Fiscalisten can therefore not guarantee the achievement of the result intended by the parties.
2. Third parties cannot derive any rights from the performance of the work performed for the client.
3. The client indemnifies AGA Fiscalisten against all claims from third parties, including the costs of tax assistance, that are in any way related to or result from the work performed for the client, except in the case of intent or gross negligence on the part of AGA Fiscalisten.
4. AGA Fiscalisten is entitled to engage third parties in the performance of its activities. It is not liable for errors and/or shortcomings in the execution of assignments of these engaged third parties.
5. Any liability of AGA Fiscalisten for damage to clients and third parties is limited to a maximum of the amount to which in the relevant case there is a claim under the professional liability insurance taken out by AGA Fiscalisten. At the request of the client, access to the relevant policy can be provided.
6. If, for whatever reason, no payment under the insurance referred to in the previous paragraph should be made, the liability of AGA Fiscalisten or the persons working for or for it, acting in whatever capacity, is limited to the fee paid by the client, with a maximum of € 10,000,-, except in the case of intent or gross negligence.

Fees and payment

1. AGA Fiscalisten charges the client a fee for the execution of the agreed assignment, plus VAT due and any disbursements due. This is unless expressly agreed otherwise in writing.
2. As a fee, AGA Fiscalisten applies an hourly rate (including VAT), which can be adjusted annually on the part of AGA Fiscalisten. From the moment of adjustment of the rate, this will automatically apply to the new assignments, but not to the current contracts of assignment, without further notice.
3. Unless otherwise agreed in writing, AGA Fiscalisten will declare monthly. Costs to be charged by third parties, such as travel costs, parking costs and translation costs, will be allowed to be declared directly by AGA Fiscalisten.
4. AGA Fiscalisten is always entitled to require the client to pay an advance. An advance received is deducted from the final declaration. Payment must be made within a period of fourteen days after the invoice date, without the customer being entitled to apply any discount, withholding or set-off. In the event of violation of this period, the client is in default by operation of law and the right of delay, equal to the applicable statutory interest, is due.
5. If payment of the invoice has not been paid in full within the specified period, AGA Fiscalisten has the right, without further notice, to suspend its work for the client in the context of the assignment granted. Suspension of work does not affect the client's obligation to pay the invoices outstanding at that time, as well as amounts to be invoiced due to work already performed and costs incurred in disbursements. AGA Fiscalisten does not accept any liability for any damage suffered by the client and/or third parties as a result of the suspension of its activities. AGA Fiscalisten is also obliged to take recovery measures against the client who is in default. All extrajudicial and judicial costs related to the collection shall be borne by the client.
6. The Client agrees in advance to the set-off by AGA Fiscalisten of funds intended for him/her, which are held in the (third-party) accounts held by AGA Fiscalisten.

File retention

1. Files will be kept for seven years, after which they will be destroyed. The starting date of this period is the date on which AGA Tax Lawyers last carried out (substantive) work in the case. At the request of the client, the file can be returned to the client. AGA Fiscalisten will charge the costs of sending the file to the client.

Personal Data Act – Privacy – Complaints Procedure

1. AGA Fiscalisten collect and store personal data of the client for the execution of the assignment, in accordance with the Personal Data Act. AGA Fiscalisten will not provide personal data to third parties, unless it is obliged to do so on the basis of the law, a judicial or arbitral decision or a binding opinion.
2. In the context of the execution of the assignment, AGA Fiscalisten processes personal data in accordance with the applicable privacy legislation. The privacy statement drawn up for this purpose can be consulted on the website of AGA Fiscalisten.
3. AGA Fiscalisten has an internal complaints procedure. If the client has a complaint about the handling tax specialist, the client must address his/her complaint in writing to Mr. Giel Goossens, who will handle the complaint. The complaint will be handled by AGA Fiscalisten in accordance with its internal complaints procedure.

Applicable law - competent court

1. The legal relationship between AGA Fiscalisten and the Client is governed by Dutch law. The court in Den Bosch has exclusive jurisdiction to hear all disputes arising from or related to the work performed by or on behalf of AGA Fiscalisten.