1. The present general conditions are applicable to every collaboration between the qualified professional and the client. Any exceptions must be agreed and accepted explicitly and in writing by both parties. In the event of conflict between the content of these present general conditions and the content of a letter of assignment, the letter of assignment will take precedence. In accordance with common law, the liability of the qualified professional can only be contested for assignments where it can be clearly shown that he has accepted the assignment in question. The professional practitioner is only responsible for the application of the legal and administrative provisions in force at the time of the implementation of the agreed task.
2. Unless otherwise agreed in the letter of assignment, the agreement will come into being and will start either at the moment that the letter of assignment signed by the client is received and signed by the qualified professional, or at the moment when the qualified professional effectively starts with the implementation of the assignment at the request of the client, if this start takes place at an earlier time. If the qualified professional has not yet received the letter of assignment signed by the client, all professional relations between the parties will be governed in any case by these present general conditions and the letter of assignment, from the moment and in so far as these contractual documents have been forwarded to the qualified professional by letter, by fax, by electronic mail or by personal delivery with acknowledgement of receipt for the client.
3. The BV STUYTS ACCOUNTING SERVICES will do everything within its power to comply with all relevant legal provisions. All the assignments awarded to the BV STUYTS ACCOUNTING SERVICES must be regarded as means-based (i.e. obligations to use reasonable efforts to perform the agreed services) and not as results-based.
4. Unless otherwise agreed, the BV STUYTS ACCOUNTING SERVICES  is not obliged to check the accuracy and the completeness of the information provided by the client or his agent(s), nor the reliability of the deeds, contracts, inventories, invoices and supporting documents of whatever kind that are entrusted to the BV STUYTS ACCOUNTING SERVICES by the client or are presented as evidentiary documents or as documents that must serve as such. The BV does not guarantee the accuracy of the details included in the annual accounts and/or the tax returns that are based on this information. The BV STUYTS ACCOUNTING SERVICES cannot be held liable if the client submits incorrect, incomplete or irrelevant information, or fails to submit certain information, or submits information belatedly. 
5. If the BV STUYTS ACCOUNTING SERVICES is explicitly charged therewith, the checking of the bookkeeping will involve sample monitoring rather than systematic monitoring of all documents and accounting evidence. Where appropriate, the BV STUYTS ACCOUNTING SERVICES will report errors relating to VAT to the client.However, the BV STUYTS ACCOUNTING SERVICES  will not undertake any audit obligation. The absence of comments on the part of the BVBA does not guarantee either the correctnessor the accuracy of the documents drawn up or the transactions carried out by the client.
6. The BV STUYTS ACCOUNTING SERVICES  cannot be held liable for the consequences of professional shortcomings, mistakes, material errors or offences committed by any other party before the collaboration with the client began.
7. BV STUYTS ACCOUNTING SERVICES, as well as its agent(s) or employee(s), is bound by professional secrecy, in accordance with article 58 of the law of 22 April 1999 relating to accounting and fiscal professions and article 32 of the Royal Decree of 1 March 1998 to determine the ethics regulations for accountants, however subject to application of the provisions of the law of 18 September 2017 to prevent money-laundering and the financing of terrorism and to limit the use of cash, its implementing decisions and those of the law of 11 January 1993 to prevent the use of the financial system for money-laundering and financing terrorism, in as far as the contents do not conflict with the aforementioned law of 18 September 2017.
8. In accordance with article 33 of the Law of 22 April 1999 relating to the accounting and fiscal professions, the BV STUYTS ACCOUNTING SERVICES  has insured its civil liability through a policy that has been approved by the Board of the Institute of Accountants and Tax Consultants. If, for whatever reason, the insurance company does not intercede in whole or in part, the compensation that needs to be borne by the BV STUYTS ACCOUNTING SERVICES will never exceed the sum of 750 euros.
The previously mentioned limitation will also be applicable to all judgements made in respect of the task that are directed against all persons, partners, directors and/or independent self-employed associates who are regarded as insured parties in the sense of the aforementioned insurance policy.
If it becomes apparent that two or more damage claims result from one and the same error, they will be regarded as a single instance of liability and this liability will be limited to the highest sum of the amounts applicable to the task(s) and/or agreement concerned.
Unless there are obligatory legal provisions to the contrary, damage resulting from (a) loss of income, goodwill, trading opportunities or expected savings or benefits, (b) the loss or damage of data, or (c) indirect loss or damage will give no right to compensation.
9. The BV STUYTS ACCOUNTING SERVICES  has the right to invoice for advance payments against its honoraria as the assignment progresses,in accordance with the amount of work that has already been performed.
10. When calculating the fee per hour for the work performed, account will be taken of the level of professional specialization and the experience of the account manager performing the work. The level of urgency of the work can also be taken into account for this calculation.
11. In addition to payment for the work performed, all other specific costs will be charged to the client.
12. All disputes relating to costs and fees must be notified and substantiated within 8 days from the date of invoice by registered letter to the BV. If no notification of dispute is received by the BV STUYTS ACCOUNTING SERVICES  within this 8-day period, it will be assumed that the client is in agreement with the invoiced services.
13. Alle Rechnungen sind innerhalb von 30 Tagen ab Rechnungsdatum in Brügge (Sint-Michiels) zu zahlen. Für jede am Fälligkeitstag nicht gezahlte Rechnung werden von Rechts wegen, und ohne vorherige Mahnung, Zinsen zum gesetzlichen Zinssatz für Zahlungsverzug im Geschäftsverkehr in Rechnung gestellt. Außerdem wird der Rechnungsbetrag von Rechts wegen um 10 %, jedoch mindestens um 100 EUR, als konventioneller Schadenersatz erhöht, welcher ebenfalls unmittelbar, ohne vorherige Mahnung, fällig ist. Die Parteien verzichten ausdrücklich auf die Anwendung von Art. 1231 des Zivilgesetzbuches.
14. The non-payment of an invoice by an expiry date makes the payment of the outstanding balances on all other invoices, even those that have not yet expired, legally and immediately due.
15. The BV STUYTS ACCOUNTING SERVICES  is entitled to suspend assignments in progress, or not to complete them fully, or to regard them as having expired in the event of non-compliance with the conditions of payment or in the event of non-payment by the stipulated expiry date.
16. The interpretation and implementation of the agreement is governed by Belgian law and by the applicable deontology.
17. The parties will preferably settle any disputes arising from the interpretation and implementation of the agreement by mutual agreement. Both parties are obliged to notify their grievances in writing and in advance, with a view to facilitating such a mutual agreement. 
18. Unbeschadet der Möglichkeit zum Erreichen einer gütlichen Regelung unterliegt jede Streitigkeit, welcher Art auch immer, der Zuständigkeit der Gerichte des Bezirks Westflandern, Abteilung Brügge.
19. Die vorstehenden allgemeinen Geschäftsbedingungen gelten für alle Aufträge, auch bei Vorhandensein eines Abonnements, es sei denn, es wird innerhalb von 8 Tagen nach dem Datum der ersten Rechnungsstellung Widerspruch eingelegt.