Terms and Conditions

These terms and conditions apply to all contractual relationships of Tax Stacks

Article 1 General

In the general terms and conditions, the following definitions apply: A client : The party that gives the order. B contractor : Tax Stacks

Article 2 Applicability

2.1 These general terms and conditions apply to all legal relationships between the contractor and the client, subject to changes in these terms and conditions, which must be confirmed expressly and in writing by both parties.

2.2 The rules of conduct and professional rules for the contractor are part of the agreement. The contractor declares that it will always fully respect the obligations arising from this for the contractor.

Article 3 Conclusion of the agreement

3.1 The agreement is concluded at the moment that the order confirmation signed by the contractor and the client is returned. The confirmation is based on the information provided by the client to the contractor at the time. The confirmation is deemed to represent the agreement completely and correctly.

3.2 The parties are free to prove that the agreement was concluded in another way.

3.3 The agreement is entered into for an indefinite period of time unless it follows from the nature, tenor or content of the assignment that it has been entered into for a definite period of time.

Article 4 Obligations of the client

4.1 The client is obliged to make available all data and documents that the contractor, in its opinion, needs for the correct execution of the assignment, in a timely manner in the desired form and in the desired manner.

4.2 In the case of assignments to audit financial statements, the client will inform the contractor of all other information that is relevant for the execution or completion of the assignment.

4.3 The Client guarantees the reliability, correctness and completeness of the data and documents made available to the Contractor, even if they originate from third parties, insofar as the nature of the assignment does not dictate otherwise.

4.4 The extra costs and the extra fee arising from the delay in the execution of the assignment, caused by the failure to make the required data and documents available, not timely or not properly, are for the account of the client.

4.5 If and insofar as the client so requests, the documents made available will be returned to it.

Article 5 Execution of the assignment

5.1 The Contractor determines the manner in which and by which person the assignment will be carried out.

5.2 The contractor can only perform and charge the client for more work than for which the order has been given, if the client has given permission for this in advance.

5.3 If the client wishes to involve third parties in the execution of the assignment, he will only do so after having reached agreement with the contractor. The provisions of the previous sentence apply mutatis mutandis to the client.

Article 6 Confidentiality

6.1 The Contractor is, unless he has a legal or professional obligation to disclose, obliged to observe secrecy towards third parties.

6.2 The contractor is not entitled to use the information made available to him by the client for a purpose other than that for which it was obtained. An exception is made to this, however, if the contractor acts for itself in disciplinary, civil or criminal proceedings in which this information may be important.

6.3 Unless prior written permission has been granted by the contractor, the client will not make public the content of reports, advice or other statements, whether or not in writing, by the contractor that have not been drawn up or made with the intention of providing third parties with the information contained therein. . The client will also ensure that third parties cannot take cognizance of the content referred to in the previous sentence.

6.4 The Contractor will impose its obligations under this article on the third parties engaged by it.

Article 7 Intellectual property

7.1 The contractor reserves all rights with regard to products of the mind, which he uses or has used in the context of the execution of the assignment of the client, insofar as these arise from the law.

7.2 The client is expressly prohibited from multiplying those products, including computer programs, system designs, advice, (model) contracts, working methods and other intellectual products of the contractor, in the broadest sense of the word, with or without the involvement of third parties. , disclose or exploit.

7.3 The client is not permitted to make tools of those products available to third parties, other than to obtain an expert opinion regarding the work of the contractor.

Article 8 Fee 8.1 The contractor's fee does not depend on the outcome of the assignment.

8.2 If wages and/or prices change after the agreement has been concluded, but before the assignment has been completed in full, the contractor is entitled to adjust the agreed rate accordingly, unless the client and contractor have made other agreements about this.

8.3 The contractor's fee, if necessary increased by advances and invoices from third parties engaged, will be charged to the client per week, per month, per quarter, per year or after completion of the work, unless the client and contractor have made other agreements about this. The turnover tax is charged separately on all amounts owed by the client to the contractor.

8.4 The contractor has the right, taking into account the legal provisions, to pass on increased costs and to adjust its fee.

Article 9 Payment

9.1 Payment by the client must be made, without deduction, discount or set-off, within the agreed terms, but in no case later than thirty days after the invoice date. Payment must be made in Euros by means of a deposit to a bank account to be designated by the contractor.

9.2 If the client has not paid within the term referred to under 9.1, the contractor is entitled, after he has demanded payment at least once, without further notice of default and without prejudice to the other rights of the contractor, to charge the statutory interest to the client from the due date until on the date of full settlement.

9.3 All judicial and extrajudicial (collection) costs reasonably incurred, which the contractor incurs as a result of the client's failure to fulfill its payment obligations, will be borne by the client.

9.4 If the financial position or payment behavior of the client gives rise to this in the opinion of the contractor, the contractor is entitled to require the client to immediately provide (additional) security in a form to be determined by the contractor. If the client fails to provide the required security, the contractor is entitled, without prejudice to its other rights, to immediately suspend further performance of the agreement and all that which the client owes the contractor for whatever reason is immediately due and payable.

9.5 In the event of an assignment given jointly, the clients are jointly and severally liable for payment of the invoice amount, insofar as the work has been performed for the benefit of the joint clients.

Article 10 Delivery term

10.1 If the client owes an advance payment or must provide information and/or materials required for the execution, the term within which the work must be completed will not commence until after payment has been received in full or the information and/or materials are made available.

10.2 Periods within which the work must be completed can only be regarded as strict deadlines, if this has been expressly agreed.

10.3 Unless execution is unquestionably permanently impossible, the agreement cannot be dissolved by the client due to the term being exceeded, unless the contractor also does not perform the agreement or does not fully execute it within a reasonable term notified to it in writing after the agreed delivery period has expired. Dissolution is then allowed in accordance with article

265 Book 6 of the Civil Code.

Article 11 Termination

11.1 The client and the contractor may terminate the agreement at any time.

11.2 Termination must be communicated to the other party in writing.

Article 12 Liability

12.1 The Contractor will perform its work to the best of its ability and will observe the due care that can be expected from an administrator and tax adviser. If an error is made because the client has provided him with incorrect or incomplete information, the contractor is not liable for the resulting damage. If the client demonstrates that he has suffered damage due to an error on the part of the contractor that would have been avoided if he had acted with care, the contractor is only liable for that damage up to a maximum of once the amount of the fee for the relevant assignment over the last calendar year, unless on the part of the contractor there is intent or equivalent gross negligence.

12.2 In the case of administrative activities by the contractor, the client indemnifies the contractor against claims from third parties for damage caused by the client providing the contractor with incorrect or incomplete information, unless the client demonstrates that the damage is not related to culpable acts or omissions on his part or is caused by intent or gross negligence on the part of the contractor.

12.3 If it concerns tax activities of the contractor, the client indemnifies the contractor against claims from third parties, for whatever reason, who claim to have suffered damage by or in connection with a service that has awarded orders to the client. This article does not apply to claims that are caused by intent or gross negligence on the part of the contractor.

Article 13 Expiration period

Insofar as not provided otherwise in the General Terms and Conditions, rights of action and other powers of the client, regardless of whether they are against the contractor in connection with work by the contractor, will lapse in any case after one year after the moment at which the client became aware or could reasonably have been aware of the existence of these rights and powers.

Article 14 Applicable law and choice of forum

14.1 All agreements between the client and the contractor to which these General Terms and Conditions apply are governed by Dutch law.

14.2 All disputes related to agreements between the client and the contractor to which these terms and conditions apply and which do not fall within the competence of the subdistrict court, will be settled by the competent court in the district in which the contractor is domiciled.

14.3 Contrary to the provisions of paragraph 2, the client and the contractor are authorized to submit disputes to a dispute resolution committee.