Conditions and TermsCONTENTS
Article 1 - Definitions
Article 2 - The Entrepreneur’s identity
Article 3 - Applicability
Article 4 - The offer
Article 5 - The agreement
Article 6 - Right of withdrawal
Article 7 - Consumer’s obligations during the reflection period
Article 8 - Exercising the Consumer’s right of withdrawal and the costs
Article 9 - Entrepreneur’s obligation in case of withdrawal
Article 10 - The price
Article 11 - Performance of an agreement and extra guaranty
Article 12 - Delivery and execution
Article 13 - Payment
Article 14 - Complaints procedure
Article 15 - Disputes
Article 16 - Amendment to the General Terms and Conditions
Article 1 – Definitions
In these Terms and Conditions, the following terms shall have the following
1. Additional agreement: an agreement in which the Consumer acquires
products with respect to an agreement and these goods, are delivered
by the Entrepreneur or a third party on the basis of an arrangement between this
third party and the Entrepreneur;
2. Reflection period: the period during which the Consumer may use his
right of withdrawal;
3. Consumer: the natural person who does not act for purposes related to
his/her commercial, trade, craft or professional activities or the (natural) person who acts
for purposes related to his/her commercial, trade, craft or professional activities;
4. Day: calendar day;
5. Continuing performance contract: a contract serving to deliver goods in a given period;
6. Sustainable data carrier: any means, including email, that allow the
Consumer or the Entrepreneur to store information directed to him/her
personally in such a manner that makes future consultation and use possible
during a period that matches the purpose for which the information is
destined and which makes unaltered reproduction of the stored information
7. Right of withdrawal: the Consumer’s option not to proceed with the agreement within
the cooling-off period;
8. Entrepreneur: The VAT Consultancy Firm B.V.;
9. Contract: a contract concluded by the Entrepreneur and the
Consumer within the scope of an organised system for selling products, whereby
exclusive or additional use is made of one or more technologies of distance communication
up to the conclusion of the contract;
10. Technology for distance communication: a means to be used for
concluding an agreement without the Consumer and the Entrepreneur being
together in the same place at the same time.
Article 2 – The Entrepreneur’s identity
Name of Entrepreneur: The VAT Consultancy Firm B.V.
Business address: Hoofdgracht 61, 1411 LB Naarden
Telephone number: +31 (0) 35 694 01 26
Email address: firstname.lastname@example.org
Chamber of Commerce number: 69153124
VAT identification number NL857756060B01
Article 3 – Applicability
1. These General Terms and Conditions apply to any offer from the Entrepreneur
and to any contract concluded by the Entrepreneur and the Consumer.
2. Before concluding a contract, the Entrepreneur shall make the text of
these General Terms and Conditions available free of charge and as soon as
possible. If this is reasonably impossible, the Entrepreneur shall indicate in
what way the General Terms and conditions can be inspected and that they
will be sent free of charge if so requested, before the contract is concluded.
3. If the contract is concluded electronically, the text of these General
Terms and Conditions, in deviation from the previous section and before the
contract is concluded, may also be supplied to the Consumer
electronically in such a way that the Consumer can easily store it on a longterm
data carrier. If this is reasonably impossible, it will be specified where
the General Terms and Conditions can be viewed electronically and that they
will be sent to at the Consumer´s request free of charge, either via
electronic means or otherwise, before concluding the contract;
4. In the event that specific product or service condition apply in addition to
these General Terms and Conditions, the second and third paragraphs shall
apply accordingly, and in the event of contradictory terms and conditions, the
Consumer may always appeal to the applicable provision that is most
favourable to him/her.
Article 4 – The offer
1. If an offer is of limited duration or if certain conditions apply, it shall be
explicitly stated in the offer.
2. The offer contains a full and accurate description of the products offered.
The description is suitably detailed to enable the Consumer to assess the
products adequately. If the Entrepreneur makes use of pictures, they are truthful
images of the products and/or services provided.
Obvious errors or mistakes in the offer do not bind the Entrepreneur.
3. All offers contain such information that it is clear to the Consumer what rights
and obligations are attached to accepting the offer.
Article 5 – The contract
1. Subject to the provisions in paragraph 4, the contract becomes valid when the
Consumer has accepted the offer and fulfilled the terms and conditions set.
2. If the Consumer accepted the offer via electronic means, the Entrepreneur
shall confirm receipt of having accepted the offer via electronic means within
reasonable time. As long as the receipt of said acceptance has not been
confirmed, the Consumer may repudiate the contract.
3. If the contract is concluded electronically, the Entrepreneur will take
appropriate technical and organisational security measures for the electronic
data transfer and ensure a safe web environment. If the Consumer can pay
electronically, the Entrepreneur shall observe appropriate security measures.
4. The Entrepreneur may, within the limits of the law, gather information about
Consumer’s ability to fulfil his payment obligations, and all facts and factors
relevant to responsibly concluding the contract. If, acting on the
results of this investigation, the Entrepreneur has sound reasons for not
concluding the contract, he is lawfully entitled to refuse an order or request
supported by reasons, or to attach special terms to the implementation.
5. Before delivering the product, the Entrepreneur shall send the following
information along with the product in writing:
a. the conditions on which and the manner in which the Consumer may
exercise the right of withdrawal, or, as the case may be, clear information
about his being exempted from the right of withdrawal;
b. The price excluding all taxes of the product, where applicable the delivery
costs and the way of payment, delivery or implementation of the contract;
Article 6 – Right of withdrawal
1. The Consumer can repudiate a purchase contract for a product without giving
reasons for a period of reflection of at least 7 days. The Entrepreneur may
ask the Consumer about the reason for the withdrawal but cannot force
him to state his reason(s).
2. The reflection period referred to in sub-clause 1 starts on the day the product
is received by the Consumer or by a third party appointed by him in advance
and who is not the carrier, or
a. if the Consumer ordered several products in the same order: the day on
which the Consumer or a third party appointed by him received the
last product. The Entrepreneur may refuse an order of several products with
different delivery dates provided that he clearly informs the Consumer prior to
the order process.
b. in case of an agreement about regular delivery of products during a
given period: the day on which the Consumer or a third party appointed
by him received the first product.
3. If the Entrepreneur provided the Consumer with the information referred
to in the previous article within twelve months after the starting day of the
original period of reflection, the period of reflection expires 7 day after the
day on which the Consumer received the information.
Article 7 – Consumer’s obligations during the time of reflection
1. During this period, the Consumer shall handle the product and the packaging
with care. The Consumer shall only unpack or use the product to the extent
necessary for establishing the nature, the characteristics and the effect of the
product. The guiding principle is that the Consumer may only handle and
inspect the product in the manner in which one is allowed to handle a product
in a shop.
2. The Consumer is only liable for the decrease in value of the product that is
caused by the way of handling the product which went further than
allowed in sub-section 1.
3. The Consumer is not liable for the decrease in value of the product if the
Entrepreneur has not provided him with all legal information about the right of
withdrawal before concluding the Agreement.
Article 8 – Exercising the Consumer’s right of withdrawal and the costs
1. If the Consumer exercises his right of withdrawal he shall notify the
Entrepreneur unambiguously within the period of reflection.
2. The Consumer shall return the product or deliver it to (the authorized
representative of) the Entrepreneur as soon as possible but within 14 days
counting from the day following the notification referred to in sub-clause 1.
The Consumer observed the period of returning the product in any event if the
product is returned before the expiration of the period of reflection.
3. The Consumer shall return the product and if reasonably possible in the
original state and packing and in conformity with reasonable and clear instructions
given by the Entrepreneur.
4. The risk and the burden of proof for the correct and timely exercise of the
right of withdrawal fall on the Consumer.
5. The Consumer shall bear the direct costs of returning the product.
6. If the Consumer exercises his right of withdrawal, all additional agreements
end by operation of law.
Article 9 – Entrepreneur’s obligations in case of withdrawal
1. If the Entrepreneur makes the notification of withdrawal by electronic means
possible, he shall send a return receipt within seven (7) days.
2. The Entrepreneur shall reimburse all payments made by the Consumer,
excluding any delivery costs that the Consumer may charge for the returned
product, as soon as possible but within 14 days following the day on which
the Consumer notified him of the withdrawal. Unless the Entrepreneur offers
to collect the product himself, he can wait with paying back until having
received the product or until the Consumer proved that he returned the
product, whichever occurs first.
Article 10 - The price
1. The prices of the products and/or services provided shall not be raised during
the validity period given in the offer.
2. Price increases within 3 months after concluding the contract are permitted
only if they are the result of new legislation.
3. Price increases from 3 months after concluding the contract are permitted
only if the Entrepreneur has stipulated it and
a. they are the result of legal regulations or stipulations, or
b. the Consumer has the authority to cancel the contract before the day on
which the price increase starts.
4. All prices indicated in the provision of products or services are excluding VAT.
Article 11 – Performance of an agreement and extra Guarantee
1. The Entrepreneur guarantees that the products comply with
the contract, with the specifications listed in the offer, with reasonable
requirements of usability and/or reliability and with the existing statutory
provisions and/or government regulations on the day the contract was
2. An extra guarantee offered by the Entrepreneur, his Supplier, Manufacturer or
Importer shall never affect the rights and claims the Consumer may exercise
against the Entrepreneur about a failure in the fulfilment of the Entrepreneur’s
obligations if the Entrepreneur has failed in the fulfilment of his part of the
3. ‘Extra guarantee’ is taken to mean each obligation by the Entrepreneur, his
Supplier, Importer or Manufacturer in whom he assigns certain rights or
claims to the Consumer that go further than he is legally required in case he
fails in the compliance with his part of the agreement.
Article 12 – Delivery and execution
1. The Entrepreneur shall exercise the best possible care when booking orders
and executing product orders.
2. The place of delivery is at the address given by the Consumer to the
3. With due observance of the stipulations in Article 4 of these General Terms
and Conditions, the Entrepreneur shall execute accepted orders with
convenient speed but at least within 30 days, unless another delivery period
was agreed on. If the delivery has been delayed, or if an order cannot be
filled or can be filled only partially, the Consumer shall be informed about this
within one month after ordering.
4. The risk of loss and/or damage to products will be borne by the Entrepreneur
until the time of delivery to the Consumer or a representative appointed in
advance and made known to the Consumer, unless explicitly agreed
Article 13 – Payment
1. Unless otherwise stipulated in the agreement or in the additional conditions,
the amounts to be paid by the Consumer must be settled within 7 days after
the period of reflection, or if there is no period of reflection within 7 days
after concluding the agreement. In case of an agreement to provide a service,
this period starts on the day that the Consumer received the confirmation of
2. The Consumer has the duty to inform the Entrepreneur promptly of possible
inaccuracies in the payment details that were given or specified.
3. In case the Consumer has not complied with his payment obligation(s) in
time, and the Entrepreneur has pointed out to him that the payment was late
and allowed the Consumer a period of 14 days to comply with the payment
obligations, the Consumer is to pay the statutory interest on the amount
payable and the Entrepreneur is entitled to charge the Consumer with any
extrajudicial collection costs. These extrajudicial collection costs amount to no
more than 15% for outstanding amounts up to € 2,500, 10% for the following
€ 2,500 and 5% for the following € 5000, with a minimum of € 40. The
Entrepreneur may deviate from the aforementioned amounts and percentages
in favour of the Consumer.
Article 14 – Complaints procedure
1. The Entrepreneur shall have a sufficiently notified complaints procedure in
place, and shall handle the complaint in accordance with this complaint
2. Complaints about the performance of the contract shall be submitted fully and
clearly described to the Entrepreneur within a reasonable time after the
Consumer discovered the defects
3. The complaints submitted to the Entrepreneur shall be replied within a period
of 30 days after the date of receipt. Should a complaint require a foreseeable
longer time for handling, the Entrepreneur shall respond within 30 days with a
notice of receipt and an indication when the Consumer can expect a more
4. If the complaint cannot be solved in joint consultation within a reasonable
time or within 3 months after submitting the complaint, there will be a dispute
that is open to the dispute settlement rules.
Article 15 - Disputes
1. Contracts between the Entrepreneur and the Consumer to which these
General Terms and Conditions apply, are exclusively governed by Dutch law.
2. With due observance of the provisions set out below, the disputes between
the Consumer and the Entrepreneur about the formation or the performance
of contracts related to products or services that the Entrepreneur must deliver
or has already delivered can be submitted by both the Consumer and the
Entrepreneur to Geschillencommissie Webshop, Postbus 90600, 2509 LP,
The Hague (Den Haag) (www.sgc.nl).
3. A dispute is handled by the Disputes Committee [Geschillencommissie] only if
the Consumer submitted his/her complaint to the Entrepreneur within a
4. The dispute must have been submitted in writing to the Geschillencommissie
Webshop within three months after arising of the dispute.
5. If the Consumer wishes to submit a dispute to the Geschillencommissie, the
Entrepreneur is bound by this choice. When the Entrepreneur wishes to file
the dispute to the Geschillencommissie, the Consumer must speak out in
writing within five weeks after a written request made by the Entrepreneur
whether he so desires or wants the dispute to be dealt with by the competent
court. If the Entrepreneur has not heard of the Consumer’s option within the
period of five weeks, the Entrepreneur is entitled to submit the dispute to the
6. The Geschillencommissie’s decision will be made under the conditions as set
out in the rules of the Arbitration Commission
A decision made by the Geschillencommissie is a binding advice.
7. The Disputes Committee will not handle a dispute or will discontinue handling
it if the Entrepreneur is granted a moratorium, goes bankrupt or actually
ended his business activities before the Commission has handled a dispute at
the hearing and delivered a final award.
8. If in addition to the Geschillencommissie Webshop another disputes
committee recognised by or affiliated with the Stichting Geschillencommissies
voor Consumentenzaken (SGC) [Foundation for Consumer Complaints
Committees] or the Klachteninstituut Financiële Dienstverlening (Kifid)
[Financial Services Complaints Board] is competent, the disputes that are
mainly related to sales methods or distance services, the
Geschillencommissie Webshop Keurmerk is preferably competent, and for all
other disputes, the disputes committee recognised by and affiliated with the
SGC or Kifid is competent.
Article 16 – Amendments to the General Terms and Conditions
1. Amendments to these Terms and Conditions are valid only after being
published in the appropriate way, provided that in case of appropriate
amendments, the provision that is most favourable for the Consumer shall
prevail during the validity of an offer.