Terms and conditions
Terms and conditions
General Terms and Conditions Taxand Nederland B.V.
- Taxand Nederland B.V. is a private company with limited liability incorporated under Dutch law, established in Amsterdam and registered at the Commercial Register of the Chamber of Commerce under number 58879765, trading under the name Taxand Nederland or Taxand Netherlands which, as an integrated entity of tax lawyers and attorneys at law, conducts a tax consultancy and law practice (further referred to as ‘Taxand Nederland’).
- These general terms and conditions apply to all assignments accepted by Taxand Nederland, including all supplementary and follow-up assignments, and to all assignments carried out by affiliated persons acting for and/or on behalf of Taxand Nederland. All assignments granted to and accepted by Taxand Nederland are subject to the applicability of these general terms and conditions. The applicability of the client’s general terms and conditions is hereby expressly excluded.
- Taxand Nederland is always the sole contracting party, regardless of which professional accepts the assignment on behalf of Taxand Nederland (whether or not in cooperation with others) and notwithstanding that it may be explicitly or implicitly intended that the assignment is executed by a specific person or persons. Articles 7:404 and 7:407.2 of the Dutch Civil Code do not apply to any assignments accepted by or on behalf of Taxand Nederland.
- Unless otherwise agreed in writing, the fees payable for services rendered by Taxand Nederland are calculated on the basis of the number of hours spent on the execution of an assignment, multiplied by the applicable hourly rates charged by the persons working on the assignment. The fee could, at Taxand Nederland’s discretion, include factors such as urgency, expertise, importance or complexity of the matter, nature and duration of the relationship with the client. The hourly rates may from time to time be reasonably adjusted, and such adjusted rates will then subsequently be applied. Taxand Nederland is not obliged to notify its clients regarding any adjustments. Furthermore, Taxand Nederland will charge the client for any specific costs incurred by Taxand Nederland in the execution of the assignment (such as court fees, costs for extracts from the Commercial Register, courier charges and costs).
- Where applicable all amounts invoiced by Taxand Nederland will be increased with VAT. In principle, Taxand Nederland will issue monthly invoices for the services rendered during the preceding month, with a payment term of 14 days. Taxand Nederland may unilaterally change the invoice frequency and this payment term. After the expiration of the payment term interest will become due on the total amount invoiced, calculated at the statutory rate as referred to in Article 119a, Book 6 of the Dutch Civil Code, and will include all judicial and extra-judicial collection costs incurred by Taxand Nederland plus all costs of any internal or external lawyers instructed by Taxand Nederland.
- The client and Taxand Nederland are always at liberty to prematurely terminate an assignment without giving reason. Premature termination of an assignment will not affect the client’s liability to settle the amounts invoiced or to be invoiced by Taxand Nederland.
- Every form of liability on the part of Taxand Nederland for loss or damage ensuring from or relating to any shortcomings in the execution of its assignments will be limited to the amount covered under the professional liability insurance of Taxand Nederland, increased by the excess applicable under the terms of its insurance policy. Any liability of Taxand Nederland for consequential damage is excluded. The entitlement to compensation for loss or damages will expire one year after the event becomes apparent from which the loss or damages directly or indirectly arise if the management of Taxand Nederland has not been duly notified in writing or proceedings are not brought before the court within said year.
- If and to the extent, for whatever reason, no payment is made under the professional liability insurance of Taxand Nederland in connection with contractual or non-contractual liability on the part of Taxand Nederland for loss or damage arising from or relating to any shortcomings in the execution of assignments, each and any liability will be limited to the equivalent of three times the amount that Taxand Nederland has invoiced in the case concerned in the relevant year, excluding VAT, with a maximum of € 200,000.
- In executing an assignment Taxand Nederland may engage not only it’s employees and the directors of its shareholders but also third parties who are not employed within its organization (‘sub-contractors’), including members of the international network of tax member firms (“Taxand Member Firms”) of which Taxand Nederland is the Dutch member. Sub-contractors and Taxand Member Firms are independent legal entities. In selecting sub-contractors and Taxand Member Firms, Taxand Nederland will exercise its discretion and due care. Taxand Nederland will not be liable for any errors or shortcomings arising from the work performed by any of the sub-contractors or Taxand Member Firms and shall not be deemed to have engaged such sub-contractors or Taxand Member Firms. The sub-contractors and Taxand Member Firms are entitled to directly invoke, rely on, benefit from and enforce these general terms and conditions, as if they are party to this agreement (such that each reference to Taxand Nederland shall be deemed to be a reference to such other sub-contractors and Taxand Member Firms); with the exception that the liability of sub-contractors and Taxand Member Firm is, in all cases, limited to one times the fees it is paid for its services. Taxand Nederland’s receipt of payments for services by and such sub-contractor or Taxand Member Firms is strictly for creating an efficient invoicing process.
- The client agrees to indemnify Taxand Nederland and its affiliated parties and personnel against all claims, damages and expenses (including reasonable legal fees and other costs) of third parties arising from the assignment.
- All provisions included in these general terms and conditions have also been made on behalf of the shareholders of Taxand Nederland, the directors of the shareholders of Taxand Nederland, which are private limited liability companies, including their legal successors, and on behalf of employees or former employees of Taxand Nederland including their possible heirs.
- The legal relationship between clients and Taxand Nederland is governed by Dutch Law. Any disputes will be settled by the District Court of Amsterdam. This does not alter the fact that Taxand Nederland is always entitled to file proceedings with the competent court in the jurisdiction or district of Taxand Nederland’s client.