Responsability limitation

This web content is of general character and it has exclusively informative purpose and effects.

As the Law application and its consequences can vary considerably depending on the concrete case, and given the changeable nature of laws, rules and other norms, and the inherent risks on the electronic communication, it may exist delays, omissions and inexactitudes in the content of the current web page. In accordance with that, in any case will be deduced that the authors and editors assume any compromise of providing legal, contable or fiscal services or any other professional advice or service. In the same way, the information contained in the current web neither should be used as an alternative to advice which in all casse should be obtained directly from accountant, fiscal, legal, or other competent professionals. Before making a decision or carrying out a certain proceeding you should consult personally an TAS professional.

Although we have make our best in order that the information contained in the current web comes from reliable sources, TAS is not responsible neither for some error or omission, nor for the results which could be derived from the use or the application of this information. Also, such information is given 'in this way', so it is not ensured its exhaustivity, correctness, validity, or the results that have to be obtained by means of its use, and it doesn´t entail any guarantee, neither explicit nor implicit, including any contractual guarantee to obtain a definite and adecuated to a concrete objective result. In any case TAS, its societies or associated organizations, or its partners, agents or employees, will be responsible to you or to any other person for any decision or conduct made by using the information contained in the current web, or for any direct or indirect damage derived of that, even when the risk of such damages has been warned.

Certain links of the current web connect with other web pages belonging to other people which are not under control of TAS. TAS does not ensure the correctness or any other aspect of the information contained in those other web pages.