- Definitions and Abbreviations
- Excluded Taxes
(a) Taxes based on income, capital gains, net worth or property payable by AQS to any tax authority in Germany due to AQS’ business in Germany; or (b) Taxes for which AQS becomes liable by reason of its willful misconduct or gross negligence.
- Taxes
Any and all present and future taxes, duties, withholdings, levies, assessments, imposts, fees and other governmental charges of all kinds (including without limitation, any value added or similar tax and any stamp, documentary, registration or similar tax) and any amount treated as such whenever created or imposed and whether of the government of Germany or elsewhere and whether imposed by a local, municipal, governmental, state, federal or other body and will include, without limitation, all fines, penalties, costs, charges and expenses payable in connection with any failure to pay or delay in paying same (except and to the extent that any such fines, penalties, costs, charges and expenses arise as a result of acts or omissions or delay of AQS) but not “Excluded Taxes”, and references to "Taxes" will be construed accordingly.
- Value Added Tax
Sales tax or value added tax on any goods and services, sales or turnover tax, customs duties, imposition or levy of a similar nature including, without limitation, value added tax payable under the German VAT Act of 1993 as amended or supplemented from time to time.
- Taxes
- All prices under this Agreement are net of any Value Added Tax or similar tax on value or turnover payable in respect thereof, which tax, if any, will be payable by Client in addition thereto and at the same time. Subject to this clause 2.1, all payments made by the Client under this Agreement shall be gross amounts, without any tax deductions or withholdings of a similar nature.
- Payments must be made without any set off or counter claim. If the Client is required by law to deduct or withhold any amounts from any payment hereunder, it shall do so and the sum due from the Client in respect of such payment will be increased to the extent necessary to ensure that, after deducting or withholding any such amounts, AQS receives and retains (free of any liability in respect of any such amounts deducted or withheld) a net sum equal to the sum it would have received and retained had no deduction or withholding been required. The Client shall provide to AQS a withholding tax certificate documenting the payment to the relevant governmental authority.
- AQS shall be responsible for Excluded Taxes. The Client shall assume full responsibility for and indemnify and hold harmless AQS on AQS’ demand against any and all Taxes and customs duties of any nature whatsoever which may arise from this Agreement and the transaction, acts, events and circumstances envisaged thereby and with respect to receipts of AQS hereunder. In the event any such Taxes or customs duties are recoverable, AQS shall use reasonable efforts to recover such Taxes or customs duties paid.
These Terms and Conditions form an integral part of the Agreement between the Client and AQS. By accessing AQS’ website and/or booking a course or entering into a contract for services, the Client indicates that it understands and accepts these Standard and Special Terms and Conditions and the Disclaimer Notice contained herein. The Client’s statutory consumer rights shall remain unaffected.
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