1. I.H. Fiscal Plus B.V. (hereafter referred to as « the Law Office ») is a private limited liability company incorporated under the laws of the Netherlands that provides legal services and is registered in the Dutch Trade Register under the number 62930966, with the VAT number NL 8550 20 027 B 01.

  2. The Law Office shall operate as the only contracting party of the client, and not the persons and/or legal entities associated with the Law Office. The persons who are associated with the Law Office are not the providers of the services and are not liable for the services. Articles 7 :404 and 7 :407 sub 2 of the Dutch Civil Code are excluded.

  3. The persons who are direct or indirect shareholders of the Law Office (« partners ») act exclusively on behalf and at the risks of the Law Office.

  4. To render its services, the Law Office is free, from time to time, to involve independent service providers (« third parties »), such as, for example, foreign attorneys-at-law or civil law notaries. The Law Office shall take the necessary care upon selecting those third parties. The Law Office is not liable for errors or poor performance of such third parties in the performance of their own services. The Law Office is entitled to accept, on behalf of its clients, a limitation of liability which such a third party may invoke.

  5. Any liability of the Law Office shall be limited to the amount covered by the professional liability insurance policy taken out with Interpolis (ZekerVanJe Zaak). Such professional liability insurance provides for the minimum insurance coverage that is required by the Dutch Law on attorneys-at-law. The amount insured is EUR 2,500,000 per claim (and limited to EUR 5,000,000 per year).

  6. The Law Office is also insured according to the legal requirements that apply to French attorneys-at-law. Such insurance (« Assurance en responsabilité civile professionnelle ») is concluded with and by the Paris Bar.

  7. Unless otherwise agreed upon with the client, the fee payable by the client is based on the time spent in rendering the services and on the applicable hourly rate of the attorney-at-law involved, as may be fixed from time to time. In addition to such fee, the client is liable to reimburse to the Law Office the costs which it has made upon rendering its services. All amounts payable to the Law Office are increased by the applicable value added tax (BTW).

  8. Unless otherwise agreed upon, the invoices issued by the Law Office must be paid within a maximum term of fourteen (14) days. In case of late payment, the Law Office is entitled to charge the applicable legal interest on top of the amount due, as from the day following the payment deadline.

  9. An internal complaint regulation applies to all services provided by the Law Office, whereby the attorney-at law of the Law Office will act as compliance officer. Within no more than one month, the compliance officer will react with due attention and in writing on a complaint which might have been filed. After further discussion between the client and the compliance officer, verbally and/or in writing, during an additional term of two months, a possible remaining conflict may be filed first, by the client or by the Law Office, with the president of the Rotterdam / Dordrecht Bar, or otherwise with the competent court.

  10. The relationship between the client and the Law Office shall always be governed by the laws of the Netherlands.

  11. Any dispute between the client and the Law Office shall be exclusively resolved by the competent court of Rotterdam, in the Netherlands.

Version of March 2016.