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General Terms

General Online Terms of Business

Dr. Jochen M. Schäfer & Mrs. Marion Milde
VAT Refund Services

1. Subject and Conclusion of the Agreement
2. Fees
3. Assistance and Support of Client
4. General Scope of Services
5. Data Protection
6. Documents of the Client
7. Liability
8. Termination
9. Final Provisions

General Terms

1. Subject and Conclusion of the Agreement

1.1 These terms shall apply both for the provider of the Consulting and Service Agreement,

Dr. Jochen M. Schaefer & Marion Milde
VAT Refund Services

Am Kapellenberg 21
85604 Zorneding
Germany

(hereinafter referred to as “JS/MM”)

and for the contractor, i.e. foreign exhibitors and visitors (only companies, no private persons and consumers) of German trade fairs and other events held in Germany (hereinafter referred to as “Client“) with respect to the consulting and handling of the value added tax refund service (hereinafter referred to as “the Service“) for the Client.

1.2 JS/MM shall handle in the name of and on behalf of the Client the Service with the German Bundesamt fuer Finanzen (German Federal Tax Office), hereinafter referred to as the “Tax Office”) for value added tax paid by the Client on the basis of the original invoices and receipts as made available by Client and shall provide the required advice to Client.

1.3 The Service Contract shall be deemed concluded by online registration of the Client on the respective website of JS/MM and by making available a password to Client to log in, at the latest however by sending the corresponding invoices and receipts to JS/MM including the power of attorney to provide the Service, unless JS/MM object to the intended contracting in writing (including by e-mail).

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2. Fees

2.1 JS/MM shall receive for their activities performed a flat fee of 15% of the amount actually refunded. If however in an individual refund matter such flat fee were less than EUR 100, JS/MM shall be entitled to a minimum flat fee of EUR 99.

2.2 The Client agrees that the payment of the refund amount will be transferred on a specific attorney escrow account of JS/MM and that JS/MM are entitled to deduct fees specified forth in Sect. 2.1 above after the respective refund amount will have been credited on the said account. JS/MM shall then without any undue delay make a bank remittance of the remaining amount to an account designated by Client.

2.3 The Client shall not be obliged to make any advance or deposit payments to JS/MM.

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3. Assistance and Support of Client

The Client itself shall ensure and be responsible on its own that all documents (including but not limited to the duly signed power of authorization and refund application, the originals of the registered taxpayer certificate, invoices and receipts) are submitted to JS/MM on time within the applicable deadlines, and that all information, facts and circumstances are equally made available to JS/MM which could be relevant for performing the Service.

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4. General Scope of Services

The Client is aware of the fact, that the influence of JS/MM vis-à-vis the Tax Office relating to the duration of the refund proceedings and the date of payment of the refund amount, is very much limited. JS/MM will nevertheless use their best efforts to accelerate the refund proceedings, it can however not be excluded that in single cases it may take more than one year from filing the application until receipt of the corresponding refund amount.

JS/MM shall only owe the proper performance of the Service, not a certain success. Proper processing of the application is only possible if all documents and information are received by JS/MM eight weeks prior to the expiration of the respective applicable deadline prescribed by the German Tax Office.

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5. Data Protection

The Client agrees that personal and other data relating to the performance of the Service are saved on the computers and other data bases of JS/MM. The Client hereby approves by at the same time acknowledging the risks of e-mail transmission – in particular relating to a loss of data during their electronic transmission – that Client and JS/MM may also communicate by e-mail.

JS/MM undertake to treat the data, documents and information they obtained from Client strictly confidential and to use such information and documentation solely for the purposes of the Service.

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6. Documents of the Client

JS/MM shall treat and keep the documents it received from the Client (in particular but not limited to the original invoices and receipts) with due diligence and care, but shall not be responsible and liable for any loss of these documents which occurred at the level of the Fiscal Office or in the course of their mailing.

After receipt of the said documents from the Tax Office, JS/MM shall return such documents to the Client without any undue delay.

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7. Liability

The liability of JS/MM is limited to the amount of the respective refund amount; this shall however not apply in the event of any gross-negligent or deliberate malperformance on part of JS/MM to the disadvantage of the Client.

JS/MM shall further not be held liable in the event the Tax Office should not approve all invoices and receipts made available by the Client which list German value added tax.

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8. Termination

The Service and Consulting Agreement can be terminated by either party in writing by observing a two-week notice period, irrespective of the right of either party to terminate the agreement for cause.

If upon termination value added tax refund applications for the Client were pending before the Tax Office, JS/MM shall be entitled – and, in the event the agreement has been terminated by JS/MM, be obliged - to finalize these and to then collect the fees set forth in Section 2 above.

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9. Final Provisions

9.1 Statute of Limitation

The claims of the Client for damage compensation relating to the Services performed by JS/MM shall be statute-barred after three years from the date the respective claim existed, at the latest however three years after the respective and concrete Service was performed. The foregoing is in conformity with German applicable law provisions for attorneys and tax advisors (§ 51 b BRAO and § 68 StBerG).

9.2 Place of Performance

Place of performance for any claims pertaining to the concrete Service performed shall be Aschheim/Germany, unless prevented by the nature of the respective claim.

9.3 Applicable Law, Venue

The service and consulting agreement between the Client and JS/MM shall be exclusively governed by German laws without regard to any conflict of law principles.

Any dispute among the parties which they cannot be settled amicably shall be exclusively dealt with by the competent courts in Munich/Germany.

9.4 Severability

In the event one several of the foregoing general terms or another term incorporated into the service and consulting relationship between the Client and JS/MM are or become invalid and/or unenforceable, this shall have no effect on the remaining other provisions. In this event the invalid or unenforceable provision shall be replaced by a legally valid and enforceable provision which in its meaning and interpretation shall be as close as possible to the previous invalid and/or unenforceable provision.

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