Disclaimer & Copyright Notice


The information contained and accessed on VIC.AT (Site) is for general guidance on matters of interest only. The application and impact of laws can vary widely based on the specific facts involved. Given the changing nature of laws, rules and regulations, and the inherent hazards of electronic communication, there may be delays, omis-sions or inaccuracies in information contained in this Site. Accordingly, the informa-tion on this Site is provided with the understanding that the authors and publishers are not herein engaged in rendering legal, accounting, tax, or other professional ad-vice and services. As such, it should not be used as a substitute for consultation with professional accounting, tax, legal or other competent advisers. Before making any decision or taking any action, you should consult a VICTORIA professional.

While we have made every attempt to ensure that the information contained in this Site has been obtained from reliable sources, VICTORIA is not responsible for any errors or omissions, or for the results obtained from the use of this information. All information in this Site is provided "as is", with no guarantee of completeness, accu-racy, timeliness or of the results obtained from the use of this information, and with-out warranty of any kind, express or implied, including, but not limited to warranties of performance, merchantability and fitness for a particular purpose. In no event will VICTORIA, or the partners, agents or employees thereof be liable to you or anyone else for any decision made or action taken in reliance on the information in this Site or for any consequential, special or similar damages, even if advised of the possibility of such damages.

Certain links in this Site connect to other Web Sites maintained by third parties over whom VICTORIA has no control. VICTORIA makes no representations as to the ac-curacy or any other aspect of information contained in other Web Sites.

Copyright © 2000-2004 by VICTORIA Wirtschaftstreuhand GmbH, Wirtschaftsprüfungs- und Steuerberatungsgesellschaft. All rights reserved. VICTORIA Wirtschaftstreuhand GmbH, Wirtschaftsprüfungs- und Steuerberatungsgesellschaft hereby authorizes you to view, copy, print, and distribute this document subject to the following conditions:

The document is used for informational purposes only.
The document is used for noncommercial purposes.
Any copy of this document or portion thereof must include this copyright notice in its entirety.