Tax Law

INTRODUCTION

 

Welcome to

V.B. Ballesteros y Asociados website (“Website”). This Website is owned and operated by V.B. Ballesteros y Asociados is intended to provide you with information on the terms and conditions of use of our products and services. These terms and conditions apply to both the use of the Website and all of V.B. Ballesteros y Asociados services, whether offline or online.

 

Your use of this Website and the information available on this Website (the “Material”), and also your use of any of our products and services, is subject to the following terms and conditions. Please ensure that you read this carefully, especially the disclaimers and limitations of liability, as in using the Website or any of our products and services, you will be taken to have agreed with these terms and conditions.

 

V.B. Ballesteros y Asociados does not intend to make changes to these terms and conditions often, but may change them at any time without notice. You should check for changes to our terms and conditions whenever you use this Website, purchase any product or choose to utilise any service available through V.B. Ballesteros y Asociados, to ensure that you have read and agree with the most current version of the terms and conditions. V.B. Ballesteros y Asociados includes reference to these terms and conditions in our agreements with our clients and also in official emails and other written correspondence.

 

YOUR OBLIGATIONS

 

Capacity – In using the Website and any product or service offered by V.B. Ballesteros y Asociados through any offline or online means, you warrant and agree that you have the legal capacity and power to agree to be bound by these terms and conditions and perform your obligations.

 

Purpose – You agree that you will not use the Website and any product or service offered by V.B. Ballesteros y Asociados through any offline or online means for any illegal purpose or any purpose for which it is not intended.

 

Transfer of Obligations – You may not assign or transfer any rights and obligations pursuant to this agreement to any other person or entity without V.B. Ballesteros y Asociados prior written approval.

 

Website Material – You may not modify, copy, reproduce, republish, upload, post, transmit or distribute in any way any Material from the Website or any material or information contained in any other form of correspondence whether offline or online, including information, code and software.

 

On-selling – On-selling or reselling of any V.B. Ballesteros y Asociados product or service offered through the Website or any online or offline means is strictly prohibited.

 

Purpose – The information, products and services are for personal use only and must not be used for any educational or commercial purpose, without the prior written approval of  .

 

Media – You must not release to the media or public any newsworthy story, news release, advertising material, promotional material or any other form of publicity relating to V.B. Ballesteros y Asociados or its products and services without the prior written approval of V.B. Ballesteros y Asociados. You must not publicly release any details of work done or not done by V.B. Ballesteros y Asociados.

 

Data Gathering and Extraction – You must not use data mining, robots, screen scraping, or similar data gathering and extraction tools on this Website for establishing, maintaining, advancing or reproducing information contained on our Website without V.B. Ballesteros y Asociados prior written approval.

 

DISCLAIMERS

 

Online Access – V.B. Ballesteros y Asociados does not warrant that access to this Website, user accounts accessible through the Website, and products or services available through any online means, will be uninterrupted, or that the descriptions and information will be error-free, complete, relevant and current. We reserve the right to change or discontinue any feature, product, service or promotion at any time without notice and without update to the relevant source of the information. We also reserve the right to modify or change hours of availability, turnaround times, terms and conditions, and prices of any product or service at any time without notice.  V.B. Ballesteros y Asociados will not be liable for any loss or damage that occurs as a result of your inability to access the Website, any of the Material that can be accessed through the Website, inability to purchase a product through the Website or in any other way from V.B. Ballesteros y Asociados, or inability to engage the services of V.B. Ballesteros y Asociados.

 

Reliance on information – The information and any descriptions relating to products or services offered or provided by V.B. Ballesteros y Asociados on the Website, through social media platforms such as Facebook, Twitter and Linked In, in any email correspondence, letters or other correspondence, whether that be online or offline, is provided in good faith and V.B. Ballesteros y Asociados has used its best efforts to ensure its accuracy. V.B. Ballesteros y Asociados cannot and does not guarantee the accuracy, currency, reliability, relevance or completeness of any information provided. You should not rely on it without making your own independent assessment of the information and its relevance to you. Regarding social media, it is expressly noted that V.B. Ballesteros y Asociados use of such social media platforms is not legal advice and users of such social media must not rely on the content contained in social media as being legal advice. V.B. Ballesteros y Asociados only provides legal advice to its clients, and notices, updates, and advertisements posted on social media platforms is in no way intended to be legal advice and must be considered as being legal advice.  To receive legal advice from V.B. Ballesteros y Asociados, the person must engage V.B. Ballesteros y Asociados to act for them through a client agreement as outlined below.

 

Online & Email Security – V.B. Ballesteros y Asociados has taken reasonable steps including utilisation of advanced data encryption technology to protect the users of this Website, email services, servers and other online and offline means of communication from illegal, harmful or inappropriate use, modification or alteration. Users, prospective clients and clients should be aware that there is a minimal inherent risk in transmitting or accessing any data electronically which is inherent in all internet dealings. V.B. Ballesteros y Asociados thus cannot and does not guarantee or warrant to you that files available for downloading through the Website or delivered via electronic email through the Website or our servers will be free of infection, visuses, worms, trojan horses or other codes that manifest contaminating or destructive properties. You alone are responsible for implementing sufficient procedures and checkpoints to satisfy your security requirements, and to protect your computer or other electronic devices from being infected with a virus, worm, trojan horse or other destructive code. Through your use of the Website, opening of email correspondence including attachments sent to you and any other form of online and electronic interaction or communication with V.B. Ballesteros y Asociados, you understand your security obligations and fully indemnify V.B. Ballesteros y Asociados from any damages (including direct, consequential or economic loss or damage) to data, files or electronic devices that may result from your use of the Website or from opening any emails and attachments sent to you by V.B. Ballesteros y Asociados.

 

All electronic correspondence including email correspondence and any files attached with that correspondence are confidential, privileged and intended solely for the use of the individual or entity to whom they are addressed.  If you are not the intended recipient(s) of such correspondence, you must deleted that correspondence including any attachments immediately from your system.  Any unauthorised alteration, copying or use of the information from this email is strictly prohibited.  Email and other correspondence sent by V.B. Ballesteros y Asociados contains a reference to these terms and conditions, and this paragraph as with all of these terms and conditions is binding upon the recipient of such correspondence. If you receive correspondence including email in error, please contact V.B. Ballesteros y Asociados via email on our website. It is expressly noted that email and other correspondence (electronic or otherwise) accidentally sent to a party will not be a breach of client privilege and that correspondence accidentally sent and any attachments will remain confidential and privileged information.

 

Offline Security – V.B. Ballesteros y Asociados takes reasonable steps to ensure the safe transmission, delivery, and receipt of all correspondence, documents and contracts. While a high level of care and caution is taken when addressing and sending documents, letters and parcels, particularly those that are confidential in nature _ cannot and does not guarantee or warrant to you that these items will be received at all, in a particular time or in a particular condition. This includes documents, letters and parcels that are sent by post, registered post, courier, personally delivered or sent by any other means. V.B. Ballesteros y Asociados is not liable for any loss or damage that may occur as a result of misplacement or loss of documents by a third party that results in a delay in the receipt of the documents or goods, or non-receipt of the documents or goods, and is not required to produce evidence of when and to where the documents or parcels were sent. Through your engagement of V.B. Ballesteros y Asociados, you fully indemnify V.B. Ballesteros y Asociados for any breach of confidentiality, damage, theft or other harm that may occur to documents or goods as a result of V.B. Ballesteros y Asociados sending them, irrespective of whether they are addressed correctly.

 

V.B. Ballesteros y Asociados takes reasonable steps to ensure the secure storage of documents, files and goods, stored either on behalf of the client or as in-house files relating to the affairs of the client. V.B. Ballesteros y Asociados also cannot and does not guarantee or warrant to you that documents held by us on your behalf are 100% secure and will not be misplaced, stolen, damaged, leaked or otherwise harmed. Through your engagement and interaction with V.B. Ballesteros y Asociados, you acknowledge that you understand the risks associated with the physical storage of documents or goods and fully indemnify V.B. Ballesteros y Asociados for any loss or damage that may occur as a result of any breach of our security.

 

Links – The inclusion of links in the Website, in any email, or any other online or offline correspondence, is not intended as an endorsement or recommendation of any company, association, product or service. You should read carefully the terms and conditions that appear on any website linked to our Website, or of any company we may have intentionally or inadvertently referred you to, as is not responsible or liable for any practices or policies of any third party.

 

LIABILITY

 

No Liability – To the extent permitted by law V.B. Ballesteros y Asociados and everyone who helped develop, create, produce or deliver the Material and information presented on the Website, in an email, or any other form of online or offline correspondence, disclaims all liability and responsibility for any direct or indirect loss or damage which may be suffered by you using this Website (or inability to use this Website), or relying on anything contained in or omitted from this Website, or any information contained (or omitted) in email or other correspondence, unless they acted wilfully or with gross negligence. The exclusion will not cover liability for death or injury caused by our negligence nor any other liability where that liability may not be lawfully excluded.

 

No Warranties – The Website, Material, emails and other correspondence are provided on an as is basis without any warranties of any kind. V.B. Ballesteros y Asociados, to the fullest extent permitted by law, disclaims all warranties. The Competition and Consumer Act 2010 (Cth) and all corresponding state and territory legislation implies terms, conditions and warranties into some contracts for the supply of goods and services and prohibits the exclusions, restriction and modification of such terms (“Prescribed Terms”). Except as provided by the Prescribed Terms, all warranties express or implied by law in any way relating to access to, or non-access to, the Website or the use of or reliance upon Material including information, products or services described on or in the Website, automated emails, email correspondence, letters or other correspondence are excluded.

 

If or anyone who developed, created or produced the Website breaches any Prescribed Term, their liability for a breach of the applicable Prescribed Term (other than a warranty implied by the Competition and Consumer Act 2010 (Cth) or corresponding state legislation) is limited to, at election, the resupply of the relevant advice, service, recommendation or information; or the payment to you of the cost of having the relevant advice, service, recommendation or information supplied again.

 

INTELLECTUAL PROPERTY

 

Copyright – The content of this Website including the Material, as well as anything in automated emails, email correspondence, letters and other correspondence, is owned by, or used under licence by V.B. Ballesteros y Asociados. No part of this intellectual property including names, logos, pictures and any literary work contained on the Website, on any social media, or in email or other correspondence, may be reproduced, reused, retransmitted, adapted, published, broadcast or distributed for any commercial, educational or other purpose whatsoever without prior written permission, unless expressly permitted under the Copyright Act 1968 (Cth).

 

Trademarks – All names, logos and trademarks are the intellectual property of except third party intellectual property as outlined below. The words ” V.B. Ballesteros y Asociados” are a trade mark of and so is the logo. Nothing on the Website or contained in an email, letter or any other correspondence, should be interpreted as granting any rights to use or distribute any names, logos or trademarks, without the express written agreement of or the relevant contributor. Nothing displayed on the Website, in an email, letter or any other correspondence, should be construed as granting any licence or rights to use any name, logo or trademark without the express written permission of V.B. Ballesteros y Asociados.

 

Third Party Intellectual Property – Any trademarks, names or logos that appear on the Website, on social media managed by us, or in any email correspondence, that are the intellectual property of any other individual or commercial entity, remain the intellectual property of that individual or commercial entity. By displaying such a trademark, name or logo, does not claim to have any right to that intellectual property nor does claim to be endorsed by that party. The use of the intellectual property of other individuals or commercial entities is not intended to imply, directly or indirectly, any affiliation or endorsement from them of the products, services and information supplied on the Website or by by any other means of communication, nor does it imply, directly or indirectly, the endorsement of for the products, services and information supplied on the website (or from any other source) of the third party.

 

OTHER

 

Currency and GST – All prices are displayed in euros (€) and are exclusive of Goods and Services Tax (GST) unless otherwise stated.

 

Pricing and Availability of Products and Services – Although makes every effort to ensure that products or services advertised, promoted or sold online or offline are available when so indicated, and that information and prices concerning products and services listed on the Website or through any other means including social networking platforms are accurate, the prices and availability of products and services are subject to change without notice.

 

Products and services that are ordered through the Website or promoted through any online or offline means may or may not be customisable and have set inclusions and exclusions. For information pertaining to the inclusions and exclusions of any products and services, you should contact the firm.

 

Events – Times, dates and locations of programs, seminars and events listed on the Website or conveyed to you through any other online or offline means, are subject to change without notice, however will endeavour to contact interested parties to inform them of any changes prior to the event.

 

Ordering Products and Services – Receipt of a Quote and Client Agreement is an offer from to complete the work for you. You are deemed to have accepted the offer when you make payment into the account we have nominated (or for cash payments when you hand the cash to V.B. Ballesteros y Asociados), or when you sign and return to the Client Details form and/or the Trust Authority and/or the Payment Plan form, or provide further instructions after receipt of these documents and we proceed to do the work for you. At the discretion of V.B. Ballesteros y Asociados, you will have the option of paying by credit card, cheque, bank transfer or cash. Once the contract has been entered into through the client’s acceptance of our offer, the terms and conditions as outlined here will apply in full.

 

If at any stage payment is made through the Website or by any other means for an advertised or orally described product or service without issuing a Quote and Client Agreement, this will be deemed to be an offer by you. will not be deemed to have accepted this offer until it is acceptance confirmed to you in writing or if we then provide the good or service for you.

 

 

Email Correspondence – At V.B. Ballesteros y Asociados, we’re all about efficiency, and most of our clients find that email communication is the most efficient and convenient way for us to correspond with them in writing in relation to their matter. We find our clients prefer us to utilise modern technology including email communication in order to avoid excessive delays associated with posting all documents. Therefore, when you become a client of V.B. Ballesteros y Asociados, you automatically request us to correspond with you electronically including by email when you provide your email address to us. However, if this is not the case, the onus is on the client to notify V.B. Ballesteros y Asociados and make alternative arrangements as outlined in our Client Agreement and Trust Authority.

 

Costs Disclosure – As a fixed-fee law firm, we believe in fully disclosing all of our costs in advance. If the amount that we have quoted exceeds €10,000.00 inclusive of GST, will provide to you a detailed Costs Disclosure Notice as required by the Legal Profession Act 2007 (Qld).

 

Tax Invoices – When has provided the substantive component of the agreed legal services to you as described in our Quote (or as revised because the scope of the work has changed), in accordance with our Client Agreement we will issue you with a Tax Invoice for the relevant amount. No earlier than 48 hours after issuing you with a Tax Invoice, funds that you paid into our Trust Account prior to us commencing work on your matter will be withdrawn from our Trust Account and paid to V.B. Ballesteros y Asociados.

 

Should you wish to dispute the amount that you have been charged or make a complaint of any kind, you should first raise the issues in writing with V.B. Ballesteros y Asociados. If reasonable steps have been taken to resolve the matter directly with V.B. Ballesteros y Asociados, the matter may then be further disputed elsewhere.

 

Refunds –  As we are a fixed fee billing firm and payment of our quoted amount into trust is required in advance, we are unable to provide refunds in cases where an offer has been made and this offer has been accepted, except as required by the Competition and Consumer Act 2010 (Cth). This policy exists because once a contract has been entered into we commence work on your matter. In the event of a service being cancelled by a client prior to the agreed work being carried out in it’s entirety, a partial credit may be applied to the client’s account, at the complete discretion of V.B. Ballesteros y Asociados. If approved by V.B. Ballesteros y Asociados, the credit will be applied to the client’s account and will be available to use towards any other legal matter for which the client retains our services. The timeframe in which the credit must be used is at the discretion of V.B. Ballesteros y Asociados. Full or partial refunds cannot be given in the event of work being cancelled for any reason, except at the discretion of V.B. Ballesteros y Asociados.

 

may choose to issue a refund if for any reason, they are unable to complete the work that has been paid for.

 

Change of Instructions – If a client changes their original instructions in any way, reserves the right to quote and invoice the client for any additional work that was not included in the original invoice, in accordance with the process outlined above under “Ordering Products and Services”. If the new or modified instructions mean that must do less work to complete the work, a partial credit or partial refund may be issued, at the discretion of V.B. Ballesteros y Asociados, as discussed above under “Refunds”.

 

Urgent Work – Depending our our workload and availability of staff, we may need to charge you more to complete urgent work, especially if staff will need to be paid overtime in order to meet deadlines for your matter and for other matters we are handling. If you instruct us to act urgently for you and there is no time or it is not possible to provide a fixed price quote in advance, we will charge a reasonable fee considering the circumstances and the urgency of the legal advice. If required, we will revert to our usual hourly rates to determine what a reasonable amount is for this work.

 

If you urgently change your instructions to us or require us to complete work urgently and we hold any money in our Trust Account for other work to be completed for you, we may issue you with a tax invoice for this work and require payment into our general account or draw this money from our Trust Account and require you to pay this amount into trust again. This will be at the discretion of  V.B. Ballesteros y Asociados.

 

Payment – Products purchased through the Website or in response to a Quote and Client Agreement received by email, mail or any other means, must be paid by any payment method specified and available through the Website or specified on the invoice.

 

 

Other options for paying invoices or purchasing products or services available through the Website, include bank transfer, cheque and cash payment, at the discretion of V.B. Ballesteros y Asociados. Information relating to these payment methods will be listed on the invoice and if required, can be discussed with V.B. Ballesteros y Asociados.

 

Meetings – Unless specifically stated in our Quote and Client Agreement a standard meeting (“meeting”) is for a one hour. In some circumstances, we may only include a “brief meeting” which lasts for thirty minutes.

 

Travel Policy –  If a quote includes travel and/or accommodation costs, the full quoted amount is non-refundable and non-transferable once these expenses have been incurred by us even if your instructions to us change.

 

Payment Terms – generally will not provide any product or service until the full quoted amount has been paid into trust by the client. Quotes are generally valid for 14 days however this is subject to change without notice at the discretion of V.B. Ballesteros y Asociados, and the product or service will not be available until the invoice is paid. After an invoice has been issued, it remains valid for the payment term or until the due date, after which time may decline to provide this product or service at the indicated price or within the specified timeframe. If payment is made after the due date, the terms and conditions outlined in the “Refunds” section (above) applies. If you wish to proceed with the purchase of the product or service after the due date, you should contact V.B. Ballesteros y Asociados and obtain a new Quote and Client Agreement.

 

If you instruct us to proceed prior to payment of the full quoted amount into our Trust Account you will be liable for payment of our Tax Invoice which will be issued upon completion of the matter or completion of the stage. If you do not pay our Tax Invoice in accordance with the terms and conditions stated on the Tax Invoice, you will be liable for our debt recovery costs.

 

Use of the Website, Products or Services from outside UK – The information on the Website, contained in an email, letter or any other offline or online correspondence, and the terms and conditions of the use of the Website and any product or service offered by have been prepared in accordance with English law. If you are residing in or accessing this Website or the products or services of from a country other than UK (the “User Country”) the information and the terms and conditions may not satisfy the laws of the User Country. Should the information and the terms and conditions not satisfy the laws of the User Country, this Website and the products and services offered by are not intended for your use, and you are not entitled to rely on the information. If you do so, you agree to indemnify V.B. Ballesteros y Asociados for any loss or damage, which may be incurred by as a consequence.

 

Severability – If any provision of these terms and conditions is found to be void, unlawful or unenforceable for any reason, that portion of the provision which creates the invalidity, unlawfulness or unenforceability will be severable from these terms and will not otherwise affect the validity and enforceability of any remaining provisions.

 

Governing Law – The terms and conditions are to be governed by and construed in accordance with the laws of UK. You and submit to the exclusive jurisdiction of the courts of UK.

 

General – This Agreement and any other policies or guidelines on the Website are incorporated herein by reference and comprise the entire agreement between you and and supersede all prior agreements between the parties regarding the subject matter hereof. Any provision hereof that is held to be void or unenforceable may be severed from this Agreement without affecting the enforceability of other provisions. Headings are for reference purposes only and in no way define or limit the scope of a section. failure to act in a particular circumstance does not waive its ability to act with respect to that circumstance or similar circumstances. By using the Website or interacting with through any online or offline means including social media, you consent to receiving electronic and paper-based communications from including notices about your account and information concerning or relating to V.B. Ballesteros y Asociados updates, promotions, products, services, blogs, newsletters and events.