Complaints procedure

1. Complaint

In this complaints procedure, “complaint” means anydissatisfaction with an attorney or a person working underan attorney’s responsibility, expressed in writing by or onbehalf of a client and concerning how a request for services has been dealt with, the quality of services, or the amount invoiced, other than a complaint as referred to in article 4 Attorneys Act (Advocatenwet).
This complaints procedure applies to all services rendered to the client by Taxpect.

2. Scope
2.1 This complaints procedure applies to all services provided to the client by one or more attorneys at Taxpect.
2.2 Every attorney at Taxpect will respond to complaints in accordance with this complaints procedure.

3. Purpose
The purpose of this complaints procedure is to:
a. establish a procedure for constructively dealing with aclient’s complaint within a reasonable period of time;
b. establish a procedure for determining the cause of aclient’s complaint;
c. maintain and improve existing relationships by correctly dealing with complaints;
d. train employees to respond to complaints with theclient’s needs in mind;
e. improve the quality of services.

4. Information at the start of services
4.1 This complaints procedure can be viewed on www.taxpect.nl.
4.2 Complaints that have been dealt with, but not resolved, are submitted to the District Court of Overijssel (rechtbank Overijssel), the Netherlands.

5. Internal and external procedure
5.1 Every complaint will be passed on to the complaints officer, currently Mr. Derk Prinsen, lawyer and tax adviser at Taxpect. Where considered useful or preferred by the client, an independent external complaints officer will be asked to perform the role of the complaints officer. The external complaints officer is Dr. Ineke A. Koele of Koele Tax & Legal Perspecta (www.koeletaxlegal.com)
5.2 The complaints officer informs the attorney whom the complaint relates to of the complaint and gives the client and the attorney the opportunity to provide an explanation.
5.3 The attorney tries to find a solution together with the client, before or after the complaints officer’s intervention.5.4 The complaints officer assesses the complaint within four weeks after he has received the complaint. If this deadline is not met, the complaints officer will inform the client of this and explain the reason for the delay; he or she will also specify a new deadline for assessing the complaint.
5.5 The complaints officer sends a letter to the client and the attorney expressing his or her view as to whether the complaint is justified and he or she may make recommendations.
5.6 If the complaint has been satisfactorily resolved, the client, the complaints officer and the attorney concerned sign the aforementioned letter to express this.

6. Confidentiality and no handling fee
6.1 The complaints officer and the attorney whom the complaint relates to maintain confidentiality while dealing with the complaint.
6.2 The client does not owe any fee for the handling of the complaint.

7 Duties
7.1 The complaints officer is responsible for the timely resolution of the complaint.
7.2 The attorney whom the complaint relates to keeps the complaints officer informed of his/her contacts with the client and of any possible solution.
7.3 The complaints officer keeps the client informed of the handling of the complaint.
7.4 The complaints officer keeps the complaint file up to date.

8 Complaints record
8.1 The complaints officer files the complaint, specifying the subject matter.
8.2 A complaint can be divided into several subject matters.
8.3 The complaints officer periodically reports on how the complaints have been handled and makes recommendations for preventing new complaints and improving procedures.
8.4 At least once a year, the complaints officer’s reportsand recommendations, if any, are discussed and submitted for decision-making on improvements within Taxpect.

12 March 2019