Art 1. General terms & conditions

  1. Accountable undertakes to reimburse the User, after the User pays the tax authorities, for the amount of the fines and/or penalties paid by the User that the User would otherwise not have been required to pay, up to an aggregate maximum of five thousand euro (EUR 5,000) per declaration, due to and being the direct consequence of a calculation error made by the Accountable App or Accountable Website, subject to the conditions set forth in Article 1.3. and Article 3.
  2. The tax declaration guarantee “Guarantee” provided under these Tax Declaration Guarantee General Terms and Conditions for Belgium (“Guarantee Terms”) covers errors or omissions in the tax declaration that result in fines or penalties being imposed to the User by the relevant tax authorities as further described in Article 2.
  3. Without prejudice to the provisions of Article 3, Accountable will only pay the penalties and/or fines described in Article 1.1 above, if all of the following conditions are met:
    1. The penalty and/or fine are due to (i) an arithmetic error made by the Accountable App or Accountable Website or (ii) an incomplete, inaccurate, or inconsistent information provided by the User acting in good faith or due to User’s inadvertent errors made by the User when using the Accountable App to file their tax declaration in accordance with the instructions set out in the Accountable Website or Accountable App. A user acting in good faith is a user who, with regard to circumstances which are known to them and knowledge they possess at a given point, (i) is convinced of the truthfulness, completeness and consistency of the information provided to Accountable when using the Accountable App to file their tax declaration; and (ii) has demonstrated a reasonable level of attention when using the Accountable App or Website and following the instructions provided by Accountable.
    2. The User has notified Accountable within thirty (30) days after the User has received a notice from any tax authority regarding the User’s tax declaration. In addition, the User timely sends Accountable complete documentation of the penalty and/or fine including all correspondence to and from each tax authority, a copy of the User’s tax declaration as filed with each tax authority, proof that the User paid the penalty and/or fine, and any other relevant information Accountable reasonably requests.
    3. The User has taken any action reasonably requested by Accountable or required, including filing an amended tax declaration, if necessary, to limit any further penalties and/or fines from accruing.
    4. The User has complied with all applicable laws and regulations and all Terms & Conditions, including the license restrictions and the User has not intentionally provided any false information in connection with their account registration or tax declaration.
    5. The User has paid the applicable fee, if any, to Accountable for the license of the Accountable App and any applicable services at the time of the initial filing or printing of the User’s tax declaration.
    6. The User must have a sufficient Safety Score. The specific requirements for a sufficient Safety Score will be determined by Accountable and are displayed in the Accountable App alongside the declaration.
  4. The User will not receive a refund for any fee paid for the use of the Services
  5. The rights and benefits afforded by the Guarantee are personal to the registered User of the Services and are non-transferable and cannot be assigned to any other person or entity.
  6. The Guarantee applies only to registered Users with a valid Enterprise number in Belgium.
  7. Accountable reserves the right to terminate or modify the terms of the Guarantee at any time, at its sole discretion. Accountable will notify the modifications to the Guarantee Terms to the User at least two (2) months before they become applicable. The User will be deemed to have accepted the changes if the User have not notified Accountable of the contrary before the proposed date of applicability of the changes.
  8. Accountable will not be liable for any indirect, consequential, or punitive damages arising from any claim from the User under the Guarantee. The liabilities of Accountable under this Guarantee are the entire obligations and liability, and the sole and exclusive remedy, for any errors or omission in the user tax declaration caused by the Services or by Accountable.
  9. The User agrees to abide by all applicable laws and regulations governing the use of the Guarantee in Belgium.
  10. These Guarantee Terms are governed by the laws of Belgium, and any disputes arising from the use of the Guarantee will be resolved in the courts of Belgium.

Art 2. Types of fines covered by the guarantee

In Belgium, the Guarantee covers the following fines, described in the VAT, Royal Decree no. 44, of July 9, 2012, and none other than: