General Terms and Conditions (GTC)

Online Shop (GTP® Mall)

GTP GlobalTransferPricing Business Solutions GmbH, Wertinger Strasse 40
86368 Gersthofen-Hirblingen (Germany)

GTP GlobalTransferPricing Business Solutions GmbH, Wertinger Strasse 40, 86368 Gersthofen-Hirblingen (Germany)
1. Applicability
2. Offers, service descriptions
3. Order process, conclusion of the contract
4. Prices, delivery costs
5. Delivery, product availability
6. Cancellation
7. Terms of payment
8. Retention of title
9. Product warranty, guarantee
10. Liability
11. Storage of the contract itself
12. Confidentiality
13. Closing remarks

1. Applicability

1.1. The business relationship between GTP GlobalTransferPricing Business Solutions GmbH, Wertinger Strasse 40, 86368 Gersthofen-Hirblingen (Germany) (hereinafter referred to as “GTP GmbH” or „vendor“) and the customer (hereinafter referred to as „customer“) is exclusively governed by the following General Terms and Conditions Online-Shop in the version valid at the time of order placement in the GTP Online-Shop, even if GTP does not specifically refer to them in individual cases. The Online-Shop (GTP MALL) of GTP-GmbH (vendor) is named GTP® Mall. For transactions of the GTP GmbH with its customers, which are not initiated through the usage of the Online-Shop, these GTC shall explicitly not be applicable.
1.2. The articles of the GTP® MALL provide for standardized data, structures, analysis results, and templates which, by further processing, customizing, modifying, can be deployed by the transfer pricing manager of multinational groups, regardless of inhouse experts or external experts. Such standardized deliverables shall not be deemed tax consulting services, legal services, or audit services in the meaning of the professional legal code of the respective country. Deliverables of the online shop (GTP® MALL) will have to be customized and added with case-specific data – in particular in the case of document templates. In particular, contract templates are of a generalized nature. The customer and its users of such deliverables are requested to individualize the template on a case-by-case basis. Neither any factual nor any legal assessment of the individual case is the content and deliverable of the products of the GTP® MALL. We strongly recommend the customers and user of the GTP deliverables to involve an authorized tax consultant, legal advisor, and/or auditor (public certified accountant) to review the deliverables of the GTP® MALL and to consent as to whether the articles of the GTP® MALL might have a legal or tax impact.
1.3. Please address any questions or complaints to our customer service department, which is available weekdays from 9:00 a.m. to 5:00 p.m. CET on +49 821 999 823 0. You can also send an email to info@GlobalTransferPricing.com.
1.4. These General Terms and Conditions of Business only apply if the buyer is an entrepreneur (§ 14 BGB), a legal person or a special fund under the public laws of Germany.
1.5. Neither the customer’s own terms and conditions nor any other terms and conditions that deviate from these General Terms and Conditions will be honoured unless the vendor expressly consents to the validity thereof. Conflicting, deviating or supplementary terms and conditions are not part of the contract, even if they are known, unless their validity is expressly agreed in writing. This also applies if the Supplier does not expressly object to the inclusion.
1.6. The product offerings in the Online Shop are explicit and only directed to Business Customers. A „Business Customer“ is an individual, company or partnership vested with legal capacity who enters into the relevant contract in the conduct of its business or its self-employed professional activity (Sec. 14 (1) of the German Civil Code).
1.7. The contracts with the Customer shall be made exclusively in the German or English language.

2. Offers, service descriptions

The display of products or services in the online shop is to be equated with an invitation to place an order and not a legally binding offer. Product and service descriptions included in catalogues or on the vendor’s websites are not to be equated with either a promise or a guarantee. All offers are valid „as long as stocks last“ unless otherwise stated in the respective product description. Errors excepted.

3. Order process, conclusion of the contract

3.1. The customer is free to select the products of their choice from the vendor’s product and service range and gather them together in a so-called „cart“ using the Add to Cart button. The customer can then proceed to their basket and amend their selection as required, for example by removing a product from the basket. Once they are happy with their selection, the customer can proceed to the final step in the order process using the Proceed to checkout button.
3.2. When the customer clicks the Place order (payment will be taken) button, they make a binding request to buy the goods currently in their basket. Prior to order placement, the customer is able to view and amend their order data at any time and can also use their browser’s “Back“ function to return to their basket or abort the order process. Essential entries are marked with an asterisk (*).
3.3. The vendor responds by emailing an automatic confirmation of receipt to the customer; the email recapitulates the order placed by the customer and it can be printed on paper or into a pdf-file using the „Print“ function (order confirmation). The automatic confirmation of receipt only documents the receipt of the customer’s order by the vendor and shall not be equated with order acceptance. A binding purchase contract is only deemed to be concluded if the vendor dispatches or hands over the product ordered or fully provides the ordered service to the customer within the working days defined in the given product article, or confirms the dispatch of the product ordered within 3 working days by sending the customer a second email, order confirmation, or an invoice.

4. Prices, delivery costs

4.1. All prices of products, services, and articles indicated on the vendor’s website are net prices and, hence, exclusive of statutory value-added tax (VAT). VAT will be shown in addition at the valid rate in the shopping basket prior to the purchase process.
4.2. For some products, the vendor may charge delivery costs in addition to the prices indicated. Delivery costs are clearly explained to the customer on a separate webpage and during the order process itself.
4.3. The customer owes the total invoice amount which is the sum of net prices of the articles chosen collected into the basket, the delivery costs (if applicable), and the VAT. Any customs duties and similar public charges shall be borne by the Customer.

5. Delivery, product availability

5.1. If the customer selects advance payment or if the vendor demands an advance payment, delivery or provision of the ordered service will occur further to the receipt of the invoice amount.
5.2. The vendor is entitled to withdraw from the contract if, at the fault of the customer, delivery of the goods fails despite three delivery attempts.
5.3. Insofar as the underlying purchase contract concerns a transaction for delivery by a fixed date as defined by Section 286 (2), No. 4 BGB [German Civil Code] or Section 376 HGB [German Commercial Code], the vendor shall be liable in accordance with the statutory provisions. The same shall apply, if, as a result of delayed delivery imputable to the vendor, the customer is entitled to claim that its interest in the further performance of the contract has ceased to exist. In this case, the vendor’s liability shall be limited to the foreseeable loss typically occurring, unless such delayed delivery is due to a grossly negligent or intentional breach of contract imputable to the vendor, whereby fault on the part of the vendor’s representatives or authorised agents shall be attributable to the vendor. Likewise, the vendor shall be liable in accordance with the statutory provisions in the event of delayed delivery, if delayed delivery is due to an intentional or grossly negligent breach of contract imputable to the vendor, whereby fault on the part of the vendor’s representatives or authorised agents shall be attributable to the vendor. However, the vendor’s liability shall be limited to the foreseeable loss typically occurring, unless delayed delivery is due to a grossly negligent or an intentional breach of contract imputable to the vendor.
5.4. The vendor is entitled to withdraw from the contract if the ordered product or service ordered is not available because the vendor, through no fault of their own, has not been supplied with the product, resources or data in question. If this situation arises, the vendor will inform the customer without delay and, if necessary, offer to supply them with a comparable product. If there are no comparable products available or the customer does not wish to be supplied with a comparable product the vendor will refund any payment already received to the customer without delay.
5.5. Customers will be notified of delivery periods and restrictions on delivery (e.g. delivery to specific countries to the exclusion of others) on a separate webpage, in the respective product description or with a separate notification. The vendor is entitled to withdraw from the contract if the customers or the country in which it has its registered office is subject to export restrictions, in particular, the United States, the European Union and Germany, insofar as they relate to export, re-export, transfer of and resale of products. Withdrawal shall be declared by the vendor within seven days from the date the export restriction becomes known to the vendor. The same shall apply if the country in which the company to be supplied or the customer has its registered office, imposes import restrictions.
5.6. Any period for the dispatch of the product, specified by the vendor at the time of the order or as otherwise mutually agreed upon, shall begin upon receipt by the vendor of the full purchase price (including VAT and shipping costs) if payment in advance has been agreed. The date of dispatch shall be such day on which the product is handed over by us to the carrier.
5.7. Any time period for the dispatch of the product specified by the vendor shall be only approximate and may therefore be exceeded by up to seven business days, except if a fixed date of dispatch has been agreed upon. Unless a time period or date of dispatch has been specified or agreed upon, the vendor shall be required to dispatch the product within a period of seven business days.
5.8.Delivery dates or periods, which may be agreed upon on a binding or non-binding basis, must be in writing or shall be subject to the vendor’s written confirmation. The occurrence of the vendor’s delay in delivery is determined by the statutory provisions. In any case, however, a reminder from the customer is required.
5.9. If culpably delayed delivery is due to a culpable breach by slight negligence of a material contractual duty (duties, the fulfilment of which makes the proper execution of the contract possible in the first place and on whose compliance the contractual partner regularly trusts and may rely), liability shall be governed by the statutory provisions, with the proviso that liability shall be limited to the foreseeable loss typically occurring.
5.10. The vendor shall be at any time entitled to make sub-deliveries and render sub-services if such sub-delivery is usable for the customer under the contractual provisions, delivery of the residual goods has been ensured and no considerable extra work or additional costs are incurred by the customer as a result thereof, unless the vendor agrees to assume these costs.
5.11. Insofar as the customer defaults on taking receipt of the delivery, the vendor shall be entitled to demand compensation for the loss incurred and for any extra expenditure. The same shall apply if the customer culpably breaches duties to co-operate. If and when the customer defaults on taking receipt of the delivery or making payment, the risk of accidental deterioration and accidental destruction shall pass to the customer.

6. Cancellation

6.1. It is also possible to book courses, trainings, webinars or similar events performed by the vendor, its representatives or its cooperation partners in the online shop.
6.2. If the customer is unable to attend such booked event for reasons for which the vendor is not responsible, the following cancellation conditions apply in general:

• Up to 4 weeks before the start of the event: 20% of the total amount falls due;
• Less than 2 weeks before the start of the event: 50% of the total amount falls due;
• Cancellation from one day before the planned start of the event, in the event of no-show or early termination: 100% of the total amount falls due.

We reserve the right to deviate from these general conditions in individual cases. Please note the respective registration letter and/or the respective product or event description in the online shop. The individual cancellation regulation or agreement takes precedence over this general cancellation conditions.
6.3. In connection with the cancellation, the customer has the opportunity to provide evidence that, in contrast to the liquidated damages mentioned above, no or significantly lower damages have arisen. On the other hand, the vendor can also assert a higher damage than the stated liquidated damages if the vendor can provide the appropriate evidence.
6.4. The cancellation must be made in writing. The date of receipt of the cancellation is decisive for the cancellation costs or a possible reimbursement. Alternatively, the registered participant himself / herself can provide a substitute. If a replacement person takes the place of the registered participant, the vendor is entitled to demand the administrative costs of at least EUR 25 per person incurred by the participation of the replacement person.
6.5. The vendor reserves the right to postpone courses or to cancel them without replacement (e.g. failure to reach the minimum number of participants) and accordingly to declare withdrawal. If the date of the seminar is rescheduled, the customer will be informed in good time about the new course date by email. The customer has the opportunity to attend the course on the new course date. If he / she does not make use of this option, payments already made will be refunded. The same applies to the cancelled courses by the vendor. In this case, the customer can change his / her booking to another comparable course. If there is no interest in this, payments already made will be refunded. Further rights of the customer are excluded.

7. Terms of payment

7.1. The customer is free to select one of the available payment types during the order process; the selection is made by the customer prior to completion of the order process. Customers are informed about available payment types on a separate webpage. On a case-by-case basis the vendor reserves the right to ship products or to provide services only after having received a prepayment, regardless of the offered and chosen payment method of the customer. The vendor will liaise with the relevant customers upon receipt of the order.
7.2. If payment on account is available and confirmed by the vendor, payment must be made within 30 days of receipt of the goods or the provision of ordered services and the corresponding invoice. Full payment must be made in advance in the case of all other payment types.
7.3. If third-party providers are commissioned to process the payment (e.g. PayPal), the general terms and conditions operated by those providers apply.
7.4. If the due date by which payment must be made is defined as a calendar date, the customer will be deemed to be in arrears as soon as they fail to comply with that due date and be liable for statutory interest on arrears.
7.5. The customer’s obligation to pay interest on arrears does not preclude the enforcement of other claims for delay-related damages by the vendor.
7.6. The customer only has the right to set-off, if their counterclaims are legally valid or acknowledged by the vendor. The customer can only enforce a right of retention if their claims result from the same contractual relationship as the vendor’s claims.
7.7 The vendor reserves the right to withdraw from the contract, via written notice to the customer, if the vendor’s credit insurance and/or other companies informs the vendor, that there is no sufficient limit available for deliveries to the customer, or a limit has been cancelled, that the customer is not insured, that it has suspended payments or it has provided inaccurate information with regard to its creditworthiness and this inaccurate information is of considerable importance. The customer can prevent withdrawal if, within eight days from the vendor’s notice of withdrawal to it, it can provide a corresponding alternative form of security for the purchase price, which is acceptable to the vendor.

8. Retention of title

The vendor retains the title of the goods supplied, until such time as full payment has been made.

9. Product warranty and guarantee

9.1. The vendor offers a warranty as required under statutory regulations.
9.2. The vendor does not grant a guarantee to the products and services purchased.
9.3 The warranty period shall become statute-barred one year after the goods have been delivered to the customer, unless there are any mandatory statutory provisions to the contrary. In the event of fraud on the part of the vendor, the statutory provisions shall apply.
9.4. The vendor shall not be deemed a certified tax consultant in the meaning of the Tax Consulting Law of Germany or similar professional codes of other countries. The vendor does not provide tax consulting services and it shall not be deemed the „intermediary“ in the meaning of so-called DAC6 provisions. As the vendor does not consider itself as “intermediary” in the meaning of so-called DAC6 provisions, the vendor does not report its sales with the customer to the respective tax authorities for purposes of DAC6 provisions.

10. Liability

10.1. The following exclusions and restrictions of liability in connection with the vendor’s liability for compensation apply irrespective of other statutory eligibility criteria.
10.2. The vendor is liable without restriction if damage has been caused with wilful intent or gross negligence.
10.3. The vendor is also liable for minor negligence leading to the violation of fundamental obligations whose violation jeopardizes the fulfilment of the contractual purpose and the violation of obligations whose fulfilment is a prerequisite for the proper performance of the contract and can normally be relied upon by the customer. In this case the vendor’s liability is nevertheless restricted to foreseeable damage typical to the type of contract involved. The vendor is not liable for minor negligence leading to the violation of obligations other than those mentioned in the previous sentences.
10.4 The vendor’s liability for late delivery shall, except in cases of wilful misconduct or gross negligence, be limited to an amount equal to 5% of the aggregate purchase price (including VAT).
10.5 The vendor shall not be liable (on whatever legal grounds) for damages which may not reasonably be foreseen, assuming a normal use of the product. In particular, this shall also apply to tort claims and claims for the reimbursement of futile expenditure in lieu of performance, in particular a claim for compensation for damage that does not arise and / or exist in the delivered goods themselves (e.g. lost profit, consequential damage, other financial losses). The exclusion of liability shall also relate to the personal liability of the vendor’s employees, workers, personnel, representatives and authorised agents. Furthermore, the vendor’s liability shall be excluded for damages resulting out of a loss of data to the extent that data recovery is not possible or impeded due to a failure to perform appropriate data back-up procedures. The foregoing limitations of liability shall not apply in cases of wilful misconduct or gross negligence.
10.6. The above restrictions of liability do not apply to damage to life, limb or health, defects identified after the acceptance of a guarantee regarding the nature of the product, or defects kept secret with willful deceit. Liability under the terms of the German Act on Liability for Defective Products remains unaffected.
10.7. Insofar as the vendor’s liability is excluded or restricted, such exclusion and/or restriction also applies to the personal liability of employees, representatives, and agents.
10.8. If a force majeure event occurs the vendor’s delivery obligations are suspended; if a material change occurs in the relationship existing at the time of the contract’s conclusion, the vendor is entitled to rescind the contract. The same shall apply in the event of energy or raw materials’ shortages, labour disputes, labour shortages; or raw materials, pandemics, administrative decrees, transportation or operational interferences of all types, if sub-vendors do not deliver to the vendor in a timely and proper manner, unless the vendor is responsible for this. Nor is the vendor obliged to procure the goods from third parties. In the case of obstacles of a temporary duration, the delivery or service-provision periods are extended or the delivery or service-provision dates are postponed for the period of the hindrance plus an appropriate start-up period. The customer can request clarification from the vendor, as to whether the vendor is rescinding the contract or whether the vendor wants to fulfil the contract within an appropriate deadline. If the vendor does not provide clarification, the customer can rescind the contract.
10.9. The vendor shall not be liable (on whatever legal grounds) for damages caused by further processing of the product, the services, the information or the work provided by the vendor by non-related third parties, if the vendor was not aware of the purpose of this further processing and has not expressly agreed to the specific further processing before the ordering of the product in the shop.
10.10. The vendor shall not be liable (on whatever legal grounds) for damages caused by forum post, blog articles or other publications by non-related third parties on the webpages of the vendor.

11. Storage of the contract itself

11.1. The customer is able to print the relevant contract using the browser’s print function during the last step of the order process (i.e. prior to placing their order with the vendor), either in paper form or digitally as pdf-document.
11.2. The vendor will also send the customer an order confirmation containing the order data to the email address provided by the customer. In addition, the customer will receive a copy of the vendor’s general terms and conditions (including the vendor’s cancellation policy and information on shipping costs and the vendor’s terms of shipping and payment) along with the order confirmation or upon delivery of the goods at the latest. If you have registered with our online shop, you can view the orders you have placed in your profile. We also store the contract in your profile but do not make it accessible on the internet.

12. Confidentiality

The customer undertakes not to transmit any business or operational secrets that may become known to it during the course of our business relationship (documents, drawings, plans, specifications, confidential information, expertise, production methods and the like), without the consent of the vendor, and neither to make use of this information nor to share it with third parties. At the request of the vendor, all available business or operational secrets of a material nature shall be returned to the vendor. An exception to this is information that is publicly and lawfully accessible or information that was already known to the customer before documentation was made available to it. The obligation to confidentiality shall also apply to the time after the end of the business relationship.

13. Closing remarks

13.1. The legal domicile and place of fulfilment and performance for all obligations arising from the contractual relationship is the vendor’s headquarters
13.2. The language of the contract is German or English.
13.3 The laws of the Federal Republic of Germany, excluding UN sales law, shall apply to these Terms and Conditions of Business and the entire legal relations between the Supplier and the purchaser. The United Nations Convention on Contracts for the International Sale of Goods of 11 April 1980 (CISG) shall not apply. Article 12 (2) Rome I Regulation (EC/593/2008) shall not apply. Except for obligations arising out of an act of unfair competition, the restriction of competition or an infringement of intellectual property rights, this choice of law shall also apply in relation to any non-contractual obligations arising from or related to this contract. For the avoidance of doubt: This clause shall constitute a choice of law clause. Notwithstanding anything to the contrary elsewhere, if this clause is invalid as a choice of law clause, the chosen law shall be deemed to have been incorporated by reference as in force at any given point in time.
13.4 Insofar as the purchaser has full merchant status as defined by the Handelsgesetzbuch [German Commercial Code] or is a legal entity under public law or a special fund under public law, Augsburg shall be the exclusive place of jurisdiction for all disputes arising directly or indirectly from the contractual relationship. The same shall apply mutatis mutandis, if the purchaser is a business owner as defined by Section 14 BGB. Statutory provisions taking precedence, in particular those relating to exclusive jurisdiction, shall remain unaffected.
13.5 We may save and process any data relating to the relevant orders only to the extent permitted under applicable law. Details are set out in the privacy policy available on our website.
13.6. European Commission consumer platform for Online Dispute Resolution (ODR): http://ec.europa.eu/consumers/odr/. We are neither willing nor obliged to participate in dispute resolution proceedings in front of a consumer.
13.7. To the extent one or more provisions of this GTC are or become void or unenforceable, the remaining provisions shall remain in effect. For the avoidance of doubt, this clause does not merely create a rebuttable presumption of the parties’ intention to preserve the remainder of this GTC in the event of the invalidity or unenforceability of any provisions. Rather, the remainder of this contract shall regardless of the particulars in any given case in any event be preserved if one or more provisions are invalid or unenforceable. This reformation clause shall not apply with regard to any provisions being invalid due to an infringement of the statutory provisions applicable in relation to standard business terms (GTC) pursuant to §§ 307 et. Sq. German Civil Code (BGB).

Payment options

We offer you the following payment options. Simply browse the list of payment options which best suits you. Shipping costs may vary depending on the payment option selected. The prices given in the respective offers are final and include all price components (including any applicable tax such as value-added tax (VAT)). Other taxes (e.g. those applicable to purchases within the European Union) and/or duties (e.g. customs duty) are only incurred in connection with cross-border transactions and are payable to the respective customs and/or tax authorities and not the vendor.
The costs of shipping and delivery are not included in the purchase price and can be viewed on the “Shipping costs“ page. They are indicated separately during the order process and to be paid by you in addition to the purchase price.

Please note: On a case-by-case basis the vendor reserves the right to ship products or to provide services only after having received a prepayment, regardless of the offered and chosen payment method of the customer. The vendor will liaise with the relevant customers upon receipt of the order.

Direct debit
We will collect the invoice amount from your specified bank account after we receive your order.
Payment on account
Simply place your order and pay once it arrives with you.
Credit card
Hassle-free credit card payment.
PayPal
Payment is even quicker and easier with your PayPal account.

Please transfer the total amount due to our account:

IBAN: DE48731600000004178408
BIC: GENODEF1MIR