General Conditions

1. R. van Minnen B.V. is a professional legal entity with limited liability. Its statutory provisions and activities are subject to supervision by the Dutch Bar Association. R. van Minnen B.V. acts, among others, under the name Van Minnen Tax Law.
2. All assignments directed to R. van Minnen B.V. shall only be accepted and performed subject to the applicability of these general conditions. Acceptance by or on behalf of R. van Minnen B.V. of a client’s assignment which refers to its own general conditions, shall be deemed to occur with the explicit rejection of the client’s general conditions.
3. Irrespective of which professionals perform (whether or not in co-operation with others) an assignment, R. van Minnen B.V. shall be the sole contracting party. Sections 7:404 and 7:407 paragraph 2 of the Netherlands Civil Code shall not be applicable to assignments accepted by or on behalf of R. van Minnen B.V.
4. The contractual or non-contractual liability of R. van Minnen B.V. for damages resulting from or in connection with possible shortcomings in the performance of an assignment shall be limited to the amount that is paid out in that specific case under the professional indemnity insurance taken out by R. van Minnen B.V. and increased by the amount of any deductible in connection with such insurance.
5. If and to the extent that no amount is paid out under the said professional indemnity insurance, the said contractual or non-contractual liability shall be limited to the amount of the fees charged under the assignment, with a maximum of € 50.000 (fifty thousand euro’s).
6. Claims for damages shall expire after a period of one year from the day following the day on which the client became aware of the damages and of R. van Minnen B.V. as the liable party.