The purpose of these general terms and conditions is to specify the terms and conditions of use of the ZAPPTAX application by the traveler whose domicile or habitual residence is outside the territory of the European Union (hereinafter referred to as the "Traveler"). They are applicable to all contractual relations between ZAPPTAX SA and the Traveler (hereinafter jointly referred to as the "Parties") in connection with the use of the ZAPPTAX application (hereinafter referred to as the "Application").
Any other clause proposed by the Traveler or any general conditions of the latter will be opposable only under the express condition of their prior acceptance and written by SA ZAPPTAX, it being understood that in any case, in case of contradiction between the possible Clauses or general conditions of the Traveler which have been accepted and these general conditions, the latter will prevail.
The use of the Application and the access to the services it offers automatically entails the unreserved acceptance by the Traveler of the present general conditions.
If SA ZAPPTAX does not avail itself of one of the different provisions of these general terms and conditions, this does not in any way imply a waiver of the future of this or any other provision of these conditions General.
Insofar as any discrepancies arise between these general conditions and the special conditions which may be stipulated in the contractual relations between the Parties, the latter shall take precedence over the present general conditions, provided that these particular conditions have been expressly and in writing.
In the event that one or more clauses of these general conditions are not valid, their nullity would have no effect on the validity of the other clauses, as the Parties undertake to make their best efforts to replace the null clause with A valid clause having the same effect.
The purpose of the commercial relationship between SA ZAPPTAX and the Traveler resulting from the use of the Application is to enable the Traveler to recover more easily the value added tax (VAT) relating to the purchase of goods Which are not only for private use (excluding any commercial or professional character) but also to be exported outside the territory of the European Union.
n order to achieve this purpose, the contractual relationship between SA ZAPPTAX and the Traveler resulting from the use of the Application consists of three indissociable operations, namely:
The completion of these various operations requires the establishment of a common approach and the exchange of information in order to avoid the generation of incidents prejudicial to the interests of the Parties. The Parties therefore undertake to cooperate to the fullest extent possible in order to ensure the proper implementation of their respective commitments.
In order to carry out the various operations mentioned in Article II above, the Traveler will be obliged to provide S.A. ZAPPTAX with the information requested in the application form contained in the ZAPPTAX Application.
This information may be communicated by the Traveler at any time but at the latest at the time when the Traveler informs ZAPPTAX SA that he no longer intends to acquire any property and that this deadline may not exceed a period of Three months following the date on which the Voyageur acquires its first Good from ZAPPTAX SA pursuant to Article V.1 below.
However, notwithstanding what is stated in the preceding paragraph, the Traveler will be obliged to provide S.A. ZAPPTAX, prior to any use of the Application, a series of information entitled "Advance Information", including:
In addition to this information, the Traveler shall, prior to any use of the Application, confirm to ZAPPTAX SA and expressly warrant to ZAPPTAX SA that the property (s) to be acquired in the performance of The contractual relationship between ZAPPTAX and SA shall be for private use (excluding any commercial or professional character) and for export outside the territory of the European Union.
On the basis of the information collected from the Traveler, SA ZAPPTAX will inform the Traveler as soon as it is in possession of all the Advance Information and related documents and the declaration referred to in the preceding paragraph of its Decision to accept or refuse to enter into a contract with the Traveler, ZAPPTAX SA reserving the right to refuse to contract, in particular if the Traveler does not fulfill the conditions for benefiting from the exemption from VAT, without having to justify Its possible refusal.
The contract will be formed between the Parties at the time when S.A. ZAPPTAX has accepted, through notification in the Application, the user's request formed by Voyageur.
In the course of contractual relations, the Traveler may inform ZAPPTAX SA of the modification of certain information concerning him, insofar as this modification is notified to ZAPPTAX SA at the latest before the deadline mentioned in paragraph 2 above. In the event that the Traveler is in the course of a contract modifying one of the Advance Information, S.A. ZAPPTAX may decide to terminate the contractual relationship binding it to the Traveler with immediate effect and without having to give reasons for its decision.
Upon acceptance of the agreement with the Traveler, SA ZAPPTAX will issue to the Traveler a special warrant (within the meaning of Article 1987 of the Belgian Civil Code) authorizing it to acquire from merchants established in Belgium, in the name and on behalf of the SA ZAPPTAX, of movable property in commerce (hereinafter referred to as "the Good" or the "Goods") and intended for private use (excluding commercial or professional) and to be exported Outside the territory of the European Union. However, any purchase of property requiring prior authorization or a permit and the purchase of one or more Goods whose total purchase price is less than the minimum - including VAT - fixed by the decree Royal Decree No. 18 of December 29, 1992 as stated on the Application or the www.zapptax.com site.
This mandate is conferred on the Voyageur personally who can not under any circumstances be substituted by any third party.
Subject to the provisions of Articles VII and IX.2 below, the term of office shall automatically terminate on the date on which the Traveler leaves the territory of the European Union without the duration of the mandate exceeding the duration Of the traveler's stay in the territory of the European Union as indicated by the latter on the occasion of the transmission of the information provided in pursuance of Article III above or of its possible extension, provided that the latter has been Accepted by ZAPPTAX SA.
Any acquisition of a Property made with a merchant located in Belgium under the aforementioned mandate is carried out by the Traveler, acting as agent of ZAPPTAX SA, in the name and on behalf of the latter and under the applicable VAT system In Belgium for the type of Good concerned.
Within the framework of the execution of this mandate, the Traveler undertakes :
This deposit is made free of charge. Within the framework of this deposit, the Traveler (depositary) will answer for any kind of fault within the meaning of article 1928 of the Belgian Civil Code. In accordance with Article 1929 of the Civil Code, however, travelers are not liable for accidents of force majeure. By way of derogation from Article 1947 of the Belgian Civil Code, no amount shall be owed by S.A. ZAPPTAX in reimbursement of costs of preservation of the Property.
This deposit shall terminate upon the realization of the resale of the Property in favor of the Traveler, mentioned in Article V below or, if this occurred prior to such resale, at the time of fulfillment of the resolutory condition mentioned in Article VII below.
V.1. Conclusion of the sale between S.A. ZAPPTAX and the Traveler
Any Good purchased by the Traveler in the name and on behalf of S.A. ZAPPTAX in execution of the mandate mentioned in article IV above will be resold by S.A. ZAPPTAX to the Traveler on the terms and conditions mentioned in this article.
At any time and no later than 12 hours before the date of departure from the territory of the European Union, the Traveler will transmit to ZAPPTAX SA via the Application the invoice or receipt issued to him by the Trader on the acquisition of the Property (s) pursuant to Article IV (5) (b) above, ensuring that the document thus transmitted is perfectly legible. In the event that the invoice or receipt transmitted does not contain all the required entries, S.A. ZAPPTAX will notify the Traveler, via the Application. In this case, the Traveler undertakes to immediately transmit to the S.A. ZAPPTAX the missing information and in any event not later than 12 hours before the date of his departure from the territory of the European Union.
Upon receipt of each invoice or sales receipt and, where applicable, additional information requested by ZAPPTAX SA, and provided that the conditions provided for in these general conditions have been met, SA ZAPPTAX will send to the Traveler, by e-mail, A confirmation of its agreement to resell the Good or Objects referred to in this invoice or receipt at the same price as the purchase price paid to the merchant and taking into account in particular the characteristics of the Good ). In such confirmation, SA ZAPPTAX will indicate in this confirmation the address to which the Property (s) will have to be returned or returned in case of exercise, by the Traveler, of the right of retraction provided for in article V.3 below.
Upon the sending of confirmation by ZAPPTAX SA of its agreement to resell the relevant Property (s) to the Traveler, the sale will be perfect between the Parties and the ownership of the said Property (s) will be automatically transferred to the Traveler, who shall The Asset (s) no longer in its capacity as holder in accordance with the provisions of Article IV. Paragraph 5 (d) above, but as owner. From this date, the Traveler will assume all the risks related to the Property (s).
The price of the sale made between S.A. ZAPPTAX and the Traveler shall be immediately paid by offsetting with the claim held by the Traveler in respect of S.A. ZAPPTAX pursuant to Article IV paragraph 5 a. above.
At any time and no later than 12 hours before leaving the territory of the European Union, this period may not exceed a period of three months following that in which the Passenger acquired his first good from ZAPPTAX SA in The Voyageur shall inform ZAPPTAX SA that he no longer intends to acquire additional property in excess of those for which he has transmitted to ZAPPTAX SA all documents and information Referred to in Article V.1. Paragraph 2.
Upon receipt of this information, or failing that, on the aforementioned three-month deadline, SA ZAPPTAX will provide the Traveler before its departure from the territory of the European Union with a sales invoice containing all the Goods which the latter has resold To the Traveler pursuant to this Article and all relevant information, including the nature, quantity and price of the acquired Goods and the VAT thereon. This invoice will also serve as a "tax declaration" and will contain all the information enabling the Traveler to validate the said document by the competent customs service.
S.A. ZAPPTAX guarantees the sale of the Goods in accordance with the Belgian Imperative Law. In the event of non-conformity of the Property acquired by the Traveler, the latter, in addition to the fact that he will immediately inform the SA ZAPPTAX, will address his complaint directly to the merchant from which the Property was acquired in the execution Of the mandate provided for in Article IV above and in accordance with the provisions of Article IV.
Generally, the dealer from whom the asset was originally acquired is liable for each default that existed at the time of delivery and that manifests itself within two years of delivery. The Traveler must inform the merchant in writing of the defect within two months from the date on which the defect was discovered. The burden of proof of compliance with this deadline rests with the Traveler.
After being informed of the complaint of non-compliance by the Traveler, ZAPPTAX SA may, if it deems it necessary and at any time, decide to take the initiative to contact the merchant to settle this or that question in whole or in part. Non-conformity, such intervention by ZAPPTAX SA is not in any way validated by the ZAPPTAX SA for the non-conformity denounced by the Traveler.
V.3. Retraction of sale:
Provided that the Property does not fall within one of the categories referred to in Article VI.53 of the Belgian Economic Law Code, in accordance with the law applicable to distance sales and more particularly Articles VI. 47 et seq. Of the Belgian Economic Law Code, the Traveler has a period of fourteen (14) days from the time the Property was sold to him by ZAPPTAX SA (the time at which ZAPPTAX SA notified the To accept the sale) to withdraw from the sale made pursuant to Article V.1 without having to give reasons for its decision and in the manner set out in this Article V.3.
In the event that the Traveler is seeking to exercise his right of withdrawal concerning the acquisition of a Property acquired pursuant to Article V.1, he shall so inform ZAPPTAX SA no later than the expiry of the period (14) days referred to in the preceding paragraph by sending to ZAPPTAX SA either by e-mail a revocation form corresponding to the template on the www.zapptax.com website and duly completed, or , By another written statement, on a durable medium, in English or French and without ambiguity as to its intention to retract. The burden of proof of the exercise of the right of withdrawal within the aforementioned period of fourteen days is incumbent on the Traveler.
Upon receipt of notification by the Traveler of its decision to retract, S.A. ZAPPTAX will send to the Traveler, via the Application or by email, an acknowledgment of receipt. This acknowledgment of receipt does not imply any acknowledgment, in the opinion of S.A. ZAPPTAX, of the validity of the withdrawal. On the occasion of the notification of this acknowledgment of receipt, S.A. ZAPPTAX will indicate to the Traveler, where applicable, the address situated in Belgium to which the object subject to the retraction is to be returned or returned to him.
Upon notification by the Traveler of its decision to withdraw, and at the latest fourteen days following this notification, the Traveler will be obliged to return to ZAPPTAX SA the goods subject to the revocation, to the address given On the occasion of the notification of the acknowledgment of receipt referred to in the preceding paragraph and, failing that, at the address mentioned at the time of confirmation of the agreement of ZAPPTAX SA to conclude the sale in accordance with this Which is stated in Article V.1.
In the event that this refund is not physically carried out by the Traveler directly to the aforementioned address but by returning the Good to the said address, the Traveler will send to ZAPPTAX SA proof of dispatch of the Good within the aforementioned period Of fourteen days. The Traveler is liable for any damage or depreciation of any kind whatsoever affecting the object being revoked, except for the depreciations resulting from the manipulation of the Property, which are strictly necessary to establish the nature, characteristics and proper functioning of the Property.
All direct costs incurred in returning or returning the goods subject to the revocation will be borne by the Traveler in the full discharge of S.A. ZAPPTAX.
In case of retraction by the Traveler, the SA ZAPPTAX will be indebted to the Traveler for an amount corresponding to the purchase price (VAT included) of the Property being the object of this retraction. Subject to the provisions of Article VII b below, the amount so owed by ZAPPTAX SA shall be paid by ZAPPTAX SA no later than fourteen days after the Traveler gives notice of its decision to withdraw, It being understood that this period will be postponed until the return of the Property or the communication by the Traveler of the proof of the shipment of the Good at the return address.
Before traveling from the territory of the European Union, which must take place at the latest by the end of the third month following that in which he acquired his first good with ZAPPTAX SA, the traveler undertakes to print, in a The invoice (s) issued by ZAPPTAX SA pursuant to Article V.1 above and to be submitted to the customs authorities of exit from the territory of the European Union, or The invoice (s) for the accomplishment by those authorities of the formalities necessary for obtaining the tax. The Traveler undertakes to send immediately to the SA ZAPPTAX, through the Application, the invoice (s) validated by the customs authorities and any other document that would have been handed over to the Traveler by the latter.
By transmitting the invoice (s) validated by the customs authorities to ZAPPTAX SA, the Traveler shall give irrevocable mandate to ZAPPTAX SA to recover, in his name and on his behalf, the VAT relating to this Or such invoice (s). The Traveler undertakes not to take any action likely to prevent or make more difficult the recovery of the VAT by S. ZAPPTAX.
Upon receipt of this transmission, S.A. ZAPPTAX sends to the Voyageur an acknowledgment of receipt and, if the documents transmitted were to be insufficiently legible or incomplete, it notifies the Traveler. At the latest within fifteen days of receipt of the legible and complete documents required to obtain the tax, and subject to the provisions of article VII below, ZAPPTAX SA undertakes to return to On the account mentioned by the latter at the time of the installation of the Application, the amount of the VAT included in the invoice (s) issued by it in pursuance of Article V.1 Above, after deducting its fees and fees calculated in accordance with the schedule on its website www.zapptax.com.
ZAPPTAX SA shall, however, be relieved of the obligation to return to the Traveler the amount of VAT if the transactions necessary for the tax refund could not be completed (i) following the traveler's failure to comply with any of the obligations Or any of the covenants made under these terms and conditions, (ii) a fault attributable to the Traveler or (iii) failure to file the invoice or production of an invoice refused in Because of a lack of legibility.
In order to enable S.A. ZAPPTAX to take the necessary steps to recover the VAT, the Traveler undertakes :
In accordance with Article II above, the contractual relationship between SA ZAPPTAX and the Voyageur consists of the three operations described in Article II, the terms of which are defined respectively in Articles IV, V and VI of these Conditions General. These three operations are inseparable and all contribute to the achievement of the finality of the contractual relationship.
Consequently, if for any reason one or more of these transactions relating to one or more Properties is not completed before the end of the contractual relationship, this contractual relationship will, And with immediate effect, be considered null and void in so far as it concerns the Good or Goods for which all the operations have not been completed.
In such a case, the Parties shall be in the same position as if they had not entered into the said Agreement (s) and would be relieved of any obligation vis-à- Other in respect of such Property (s).
In particular, depending on when the present resolutory condition would be effective, the situation of the Parties will be as follows:
Accordingly, the Traveler shall be deemed never to have held any claim against ZAPPTAX SA within the meaning of Article IV paragraph 5 (a) and SA ZAPPTAX shall be deemed never to have resold the relevant Goods or Properties to the Traveler And therefore never to have held a claim against the Traveler for the price of this resale. The compensation referred to in Article V.1 (5) will therefore not be applicable. In the event that SA ZAPPTAX must have already provided the Traveler with an invoice relating to the Property (s) concerned by this present resolutive condition, SA ZAPPTAX will accordingly address to the Traveler, via the Application or by Mail, a credit note canceling this invoice as it relates to the said Property (s).
Furthermore, in the absence of resale of the Good (s) by S.A. ZAPPTAX to the Traveler, the right of withdrawal which the Traveler has exercised before the effective date of the present resolutory condition will be considered as having never been exercised. As a result, the Traveler will be obliged to reimburse ZAPPTAX SA any amount already paid by the latter in pursuance of Article V.3 paragraph 6, as soon as the resolutory condition. In addition, if the goods concerned have already been returned to SA ZAPPTAX pursuant to Article V.3 (4), the Traveler shall be required, as of right and without prior notice, to return immediately Possession of such Property. To this end, the goods concerned will be made available to the Traveler (or any person to whom the latter has given, in writing, a power of attorney) by ZAPPTAX SA at the place to which they have been returned in accordance with the provisions of Article V.3, paragraph 4, for a period of maximum one month and during the opening hours of the place of refund as mentioned in the Application, SA ZAPPTAX assuming no risk at the level of the Conservation and / or custody of such Property which it belongs to the Traveler to come and withdraw without delay.
Aucune des Parties ne sera tenue responsable à l’égard de l’autre Partie de l’inexécution ou du retard dans l’exécution d’une obligation découlant de leur relation contractuelle qui serait dû au fait ou à la faute de l’autre Partie ou à la survenance d’un cas de force majeure. Tout cas de force majeure supérieur à nonante (90) jours consécutifs ouvrira droit à résiliation de la relation contractuelle entre les Parties sans que l’une ou l’autre Partie puisse revendiquer une quelconque indemnisation de ce fait.
The contractual relationship between the Parties shall take effect at the time when S.A. ZAPPTAX accepts the Customer's request for use of the Application in accordance with the provisions of Article III above. It shall terminate after full implementation of all the commitments of the Parties as described in these general conditions.
By way of derogation from the provisions of Article IX.1 above, and without prejudice to what is stated in Article VII below, any contractual relations binding on the Parties may be terminated ipso jure in the event of Failure by either Party to perform its contractual obligations. Termination will take effect immediately upon notice of default by the defaulting Party.
The personal data of the Traveler are collected and processed by S.A. ZAPPTAX only:
- In the execution of the contract concluded between S.A. ZAPPTAX and the Voyageur;
- In the context of sending commercial communications for direct marketing purposes.
The Traveler has access to its data. He may have them rectified and may object to the processing of this data for purposes of direct marketing by S.A. ZAPPTAX by sending a free e-mail to the address [email protected]
S.A. ZAPPTAX will not send commercial information to the Traveler by e-mail (e-mail, sms, etc.) unless the Traveler has expressly consented thereto.
The personal data of the Traveler shall be retained until the termination of the contractual relationship between the Parties.
The terms and conditions set out in these Terms and Conditions and any special terms and conditions are subject to change for updating. Prior to the entry into force of the new provisions, S.A. ZAPPTAX will clearly post the changes on the site. S.A. ZAPPTAX advises the Traveler to check regularly the existence of any change in the contractual conditions governing relations between the Parties.
For a period of fifteen days from the date of publication by S.A. ZAPPTAX of the modifications, the Traveler will be able to refuse these changes by informing S.A. ZAPPTAX by e-mail. In the event of refusal, and unless otherwise notified by S.A. ZAPPTAX within 24 hours of such refusal, the contractual relations between the Parties shall terminate immediately and automatically. On the other hand, in the absence of a refusal notified by the Traveler to S.A. ZAPPTAX within the aforementioned period of fifteen days, the modifications made by S.A. ZAPPTAX will be considered as having been accepted by the Traveler.
APPLICABLE LAW AND JURISDICTION
Any contract concluded between S.A. ZAPPTAX and the Traveler is subject to Belgian law.
Any dispute relating to the existence, execution or interpretation of the contract or these general terms and conditions shall be the exclusive competence of the French-speaking Courts of the Borough of Brussels.
S.A. ZAPPTAX - RPM de Bruxelles - Banque Carrefour des Entreprises : 0670.776.774 – TVA BE0670.776.774.
Headquarters : Rue du Boulet 42 bte 2 à 1000 Brussels – Head office : Rue du Boulet, 42 bte 2 à 1000 Brussels
Phone : 00.32.495 218368. –– e-mail : [email protected]