E-mails & Newsletters

If advice is provided by e-mail, in a tax item of the "News" menu on the website or in a periodically distributed newsletter, it is based on facts and hypotheses collected from various sources disseminated within our professional sphere. Following verification, we operate on the principle that such facts and hypotheses are correct, complete and accurate. Our advice is based on the legislation and the administrative and legal interpretations as at the date of forwarding the e-mail, publishing the item or sending out the newsletter. In the event that the facts and hypotheses or the legislation and its interpretation should change (including retrospective amendment), the advice provided will need to be revised in the light of such amendments. We are under no circumstances obliged to update the item on the basis of such amendments. The advice provided cannot be used to challenge the authorities (tax or otherwise) or as evidence before the courts.

The e-mails, tax items and newsletters are confidential and solely intended for use by the person or entity to whom they are addressed. If you are not the intended recipient or an employee or agent responsible for forwarding such reports to the intended recipient, you are not permitted to read, print, store, copy or disseminate all of part of its content. If you have inadvertently received an e-mail, item or newsletter, we request that you report this to us by e-mail and delete all electronic files from the report. It is impossible to guarantee that the electronic transfer will take place safely or flawlessly, as the information could be intercepted, damaged, lost, destroyed, delayed or incomplete, or may contain viruses. The sender thus accepts no liability for any error or incompleteness of the content of these reports, nor for any loss or damage suffered by the user as a result of sending the reports.