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Disclaimer

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The information, viewpoints and legal opinions on this web site are expressed as general information only. The application and effect of the law can vary widely according to the particular facts under consideration. In view of the constantly changing official opinions, cases and regulations as well as the risks of electronic communication, delays, omissions and inaccuracies can appear on this web site. Therefore the information displayed on this web site can never and should never be construed as a substitute for a consultation with a professional advisor. Before reaching any decision, you should consult a TPA advisor.

Although every effort is made to ensure that the information on this web site comes from reliable sources, neither TPA nor the authors shall be liable for any errors, omissions or results arising from use of the information on this web site. All the information on this web site is put forward without any representation or warranty regarding its completeness, accuracy, timeliness or suitability for any particular purpose.

The texts, images, graphics, video and other materials on this website are protected by copyright and other intellectual property rights: no part of these materials may be transmitted to third parties, reproduced or otherwise processed without the express, written permission of TPA.

TPA makes no warranty that the services will be uninterrupted or will function as planned.

TPA is entitled at any time and without prior notice to suspend or cancel permanently individual services or the totality of the service provided through this website.

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