Egide is a trade name of David De Backer SNC/VOF and Nicolas Bisschop SRL/BV. David De Backer SNC/VOF is registered in the Crossroads Bank of Enterprises under the number 0811.090.145 and its registered office is located at 268 rue Ernest Laurent, 1420 Braine-l’Alleud. Nicolas Bisschop SRL/BV is registered in the Crossroads Bank of Enterprises under the number 0726.771.213 and its registered office is located at 10 rue de Messe, 1330 Rixensart.
In these General terms of business, “Egide” either refers to “David De Backer SNC/VOF” or “Nicolas Bisschop SRL/BV” (depending on whom the client engage with).
These General terms of business apply to all work performed or work that will be performed by or on behalf of Egide and to all legal relationships between Egide and third parties arising from or in connection with such work. Entrusting Egide with a matter implies the client’s acceptance of the General Terms of business for this first matter as well as for matters which the client will assign to Egide later, without prejudice to any amendments that will be made to those General terms from time to time of which the client will be informed about them in due course. However, if the client only read or received the General terms of business after having entrusted a matter to Egide, the client’s non-withdrawal of the matter from Egide after having read or received the General terms of business will be considered its acceptance of Egide General terms of business.
1. Client identification
Belgian and European legislation requires Egide to identify the Client. To this end, the Client is required to provide a copy of all documents required by law, including a copy of the identity card (two-sided) of the Client’s representative who signs this Engagement Letter and a copy of the identity card (two-sided) of the company’s beneficial owners.
2. Scope of services
The Services covered by the Engagement Letter include advice, assistance in fulfilling the formalities imposed by tax legislation and the provision of advice in any tax matter. The services shall be rendered upon the Client’s request or upon a situation that Egide brings to the Client’s attention and in respect of which the Client agrees to Egide providing assistance. The services are hereinafter referred to as the “Services”.
3. Obligations of the parties
The Engagement Letter does not commit the Client to purchase Services and does not commit Egide to provide Services. The Client shall only commit to purchase, and Egide shall only commit to provide, Services if both parties agree in writing or orally to the provision of Services by Egide. The Engagement Letter sets out the terms and conditions under which the Services are provided to the Client.
Egide’s fees are calculated, unless otherwise agreed by the parties, on the basis of an hourly rate.
The fees are exclusive of VAT and expenses. The fees shall be indexed annually as of 1 January. The indexed amount shall be rounded up to the next 5 EUR.
The costs and fees are due as and when the services are performed for the Client, even if the mission is not necessarily completed.
The Services rendered by Egide shall be invoiced to the Client on a monthly basis. The Client agrees to receive invoices in electronic format by sending an email.
Invoices are due and payable in cash. Invoices for which no payment has been made within 60 days from the date of issue of the invoice shall be subject to a late payment interest of 7% without the need for a formal notice.
All disputes concerning costs and fees must be made in writing within 30 days of the date of the invoice. If no dispute is received by Egide within this period, the Client shall be deemed to have agreed to the Services invoiced.
6. Responsibilities of Egide
The Services provided are not binding on the tax authorities or the courts and do not constitute an interpretation or guarantee that the tax authorities or the courts will agree with the opinions or views of the Egide. All Services provided by Egide shall be based on the law, regulations, cases, judgments and other tax authorities in place at the time the specific Services are provided. Subsequent changes in or to the foregoing (about which Egide shall not be obliged to inform the Client) may result in the invalidity of the Services provided by Egide.
Unless specifically agreed in writing, Egide does not provide any advice concerning the accounting and accounting treatment of transactions carried out on the basis of the Services and does not assume any responsibility for management control in relation to the Services. Egide assumes no responsibility for any legal issues or matters of law other than tax law in connection with the Services.
In formulating its advice in connection with the provision of the Services, Egide may verbally discuss ideas with the Client or present drafts of such advice to the Client. To the extent that the content of such verbally communicated advice or draft advice is intended to be finalised and confirmed to the Client in writing, such writings shall supersede any previous draft or advice and Egide shall not be liable if the Client or others choose to rely on, act or refrain from acting on the basis of such verbally communicated draft or advice.
The overall liability (whether contractual, extra-contractual or otherwise) of the Contractor or Egide for the performance of the Services shall always be limited to the amounts to which the Contractor or Egide’s professional indemnity insurance entitles him, including the Contractor or Egide’s own risk under such insurance.
If for any reason the insurer does not pay any compensation, any liability shall be limited to one time the amount invoiced for the performance of the assignment concerned. In the case of a recurring assignment, this multiple shall apply to the amount of fees invoiced to the client during a period of twelve months prior to the event giving rise to the damage, or since the beginning of the assignment if this period is less than one year.
Where it appears that two or more cases of damage result from the same fault, they shall be considered as constituting a single case of liability, and liability shall therefore be limited to the highest amount of those applying to the assignments or Engagement Letters concerned.
Egide is bound by professional secrecy, in accordance with Article 58 of the Law of 22 April 1999 on the accounting and tax professions and Article 32 of the Royal Decree of 1 March 1998 laying down the rules of professional conduct for chartered accountants, subject however to the application of the provisions of the legislation and regulations relating to the prevention of the use of the financial system for the purposes of money laundering and terrorist financing.
All the Services are intended for the exclusive use of the Client. The Client shall not disclose to any third party any advice, opinions, reports or other results of Egide’s work provided under this Agreement without the express written consent of Egide.
Egide processes the Client’s personal data for the purposes of contractual and administrative management of the Client’s file, in compliance with the legislation imposed on Egide and for the performance of the tasks agreed between them.
9. Duration of the contract
The Engagement Letter is concluded for an indefinite period. It may be terminated without notice by either party by giving written notice. The Engagement Letter shall continue to apply to any services commenced prior to termination.
10. Applicable law and dispute resolution
The interpretation and execution of the Engagement Letter shall be governed by Belgian law. Any dispute of any nature whatsoever shall be subject to the jurisdiction of the courts of the judicial district of Walloon Brabant.
Disputes relating to costs and fees may be submitted to the Arbitration Commission of the Institute for Tax Advisors and Accountants – ITAA, which will give a final decision in the first and last instance, without any procedural costs.