Article 1 : Scope

The present Schedule of fees lays down the rules on fees, costs and disbursements due to the members of the SPRL Pol GLINEUR, association of lawyers and member of the ASSOCIATION AFSCHRIFT® & GLINEUR,  in respect of services provided by Me Pol Glineur and/or Me Maïté Desmet.
The Schedule of Fees is applicable in all matters unless agreed otherwise in writing.

Article 2: Lawyers concerned

Lawyers concerned are:
ME Pol Glineur, member of the Brussels Bar and lecturer (teacher) at the “Université Libre de Bruxelles” (ULB);
Me Maïté Desmet, member of the Brussels Bar.
The lawyers concerned, partners of the SPRL Pol Glineur, Association of lawyers, are members of the French order of the Brussels Bar whose head office is located at the Palais de Justice, Place Poelart, 1000 Brussels (02/508.66.59).
As it is customary, it is accepted that the concerned lawyers may replace or assist each other without prior notice to the client, unless the latter has requested otherwise in writing and this has been duly accepted.
The lawyers concerned may be assisted without prior notice by any partner or assistant of the AFSCHRIFT® & GLINEUR association.
Within the present Schedule the term « lawyer(s) » means every lawyer of the SPRL Pol GLINEUR, Association of lawyers and of the AFSCHRIFT® & GLINEUR Association.
The amount of the fees resulting from this Schedule shall be fixed without distinction according to the lawyer or the lawyers who provided the professional services in relation to the case.

Article 3: Right to information

The present Schedule includes the information provided by article 18 of the Law of 26th March 2010 on services.
The lawyers shall communicate information provided by the article 20 of the 26th March 2010 Law on services to the Client at the request of the latter.
However, the lawyers shall give to the Client all information on fees and costs on a regular basis at the request of the latter; they are not bound to deliver any other information on this matter. In particular, it is accepted that the predictability of fees is ensured by the existence of the present Schedule.

Article  4: Provisions

The SPRL Pol GLINEUR, association of lawyers, may, without being held to this, request clients to pay one or more provisions the total of which shall not exceed, for litigation, the total of the amount resulting from the present Schedule for the matter in question in the absence of a favourable outcome. In matters other than litigation, the lawyer may, without being held to this, request a reasonable provision.
The lawyer may require that the acceptance of a case or the continuation of his/her services is conditional upon prior payment of the provision requested.

Article 5: Statement final fees, costs, and disbursements

A final statement of fees shall be drawn upon on the basis of this schedule at the closing of the matter.  The closing happens at the request of the Client or when the Client notifies implicitly or expressly he/she does not wish to receive additional information. A detailed statement of the services accomplished will be enclosed with final statement. Such statement of fees is deemed accepted if no observations are addressed to the person issuing it within 15 days of dispatch.

Article 6: Indexation

The amount figuring in the present Schedule shall be indexed automatically the 1st January every year coming on the 1st January 2011, on the basis of the index of the previous December, calculated compare to the consumer price index of the place where the SPRL GLINEUR, lawyers association had its seat in December 2009 ( basic index 2004= 100; December 2009 index= 114,25).


Article 7: Mission and Obligation of means

The lawyers should accomplish their missions to the best of their ability in the interests of the client.

Article 8: Extent of the Lawyers’ tasks

Unless otherwise indicated by the client, the lawyers shall carry out the services that appear to them to be necessary or useful within the context of the case entrusted to them.
Advice and opinions shall address the questions asked by the Client as well as intrinsically related questions, including alternative possibilities for achieving the results desired by the Client and shall also address any other remarks which appear warranted in the light of the facts and the document provided by the Client.
In the event of litigation, the Lawyers shall, unless otherwise instructed, pursue proceedings as quickly as possible, taking into account the best interests of the Client. The Lawyers undertake to carry out all services as appear to them to be warranted by all incidents, accessory or additional proceedings or claims either at the Client’s request, or in the absence of such request, as dictated by the Client ’s best interests.

Article 9: End of the lawyer’s assignment

As is customary, the Client and the Lawyer have the right to terminate the Lawyer’s assignment at any time, without having to provide reasons.
In such case, the documents provided by the Client to the Lawyer shall be returned immediately to the Client or to the Client’s new lawyer upon request of the Client or his/her new lawyer.
All fees, costs and disbursements remain due for the services provided.

Article 10: Hierarchy of norms – auxiliary rules

Subject to rules of public policy applicable in the country where the file is predominately handled, the relationship between the Client and the Lawyer shall be governed:
First of all, by the contracts concluded between the parties, provided that these are in writing;

Subsidiary to this, by the provisions of the Schedule which, even where a written contract exists within the meaning of (a), shall govern everything not expressly provided for in such contract.

Article 11 : Fees Scales

In non-litigation matters (consultations, arguments, legal opinions, draft contracts, due diligence, assistance with tax audits, requests for rulings, acquisitions and equity, requests for approval by the CBFA, etc..) there shall be applied an hourly rate of 260-360 € for staff and 470 to € 670 for partners, according to the importance of the interests involved, the complexity of issues and urgency. For assistance with Mergers and Acquisitions, take-over bid (OPA), public exchange offer (OPE), acquisitions of universality, etc.., after the conclusion of an operation satisfactorily, we require a supplement equal to a percentage of the value of the transaction. This percentage is set by mutual agreement with the client when defining the scope of the mission and it depends on the scope of this mission. In the case of a ruling request, additional fees may likewise be agreed with the Client in the event of a satisfactory administrative response.
In litigation matters (observations on tax notifications, claims against imposition, conciliation procedures before the Tax Administration, judicial proceedings other than in ‘cassation’ or the Constitutional Court or the Council of State), we apply our basic hourly rates (260 € for experienced staff and € 470 for partners). If successful in whole or in part, a supplement is required. It is equal to a percentage of the tax avoided - principal, interest and penalties. Depending on the complexity of the dispute, the nature of success and the quality of representation (of collaborator or partner), this percentage is 5 to 7.5% for the first tranche of € 2.5 million and 2, 5 to 3.75% for the portion beyond. When the amount at stake is more than € 25 million, the percentage is defined in advance with the client. In case of success before the tax authorities, these percentages may be reduced by a third.
Unless otherwise agreed, all disputes and causes that gave rise to distinct acts (e.g. observations on tax notifications, claims, legal proceedings, etc..) Are considered as one litigation - for the application of the Schedule- where they originate from the same tax control, or from administrative action having common objectives (even if subsequently, they are subject to separate administrative or judicial decisions) and favourable results are obtained on the basis of a precedent decided or judged thanks to the intervention of the lawyer.  With the Client’s agreement, derogations from the above rules may be made in the case of Litigation of a point of "principle", where the stakes are small or cannot be determined and for which the purpose is to establish favourable case law for the future.  It is specified that no fees shall be payable for the services of the Lawyer resulting from incidents in proceedings before the judge when these incidents arise out of lawyers’ ethical rules.
Billable hours

If several lawyers intervene in the case, the time spent by each one of them shall be aggregated. 
D. Fees are premium rate services of  Ordinary Expenses and Extraordinary Expense (travel and stay abroad, fees of experts, translators or foreign correspondents or local control copies to others, etc..) and justice costs (bailiff, clerk, recording). 

E. The amounts shown are not increase by VAT for services deemed served, executed or located in Belgium pursuant to the VAT Code and the European directives in this field.

Article 12: Costs

Costs are added to the fees to cover the running costs of the Lawyer’s chambers. They are evaluated on a flat rate basis of 23,5%.

Article 13: Additional costs and Disbursements

Additional costs and disbursements correspond to the amounts paid by the Lawyer on the behalf of the Client, and costs of research and the constitution of judicial and administrative copies.

By way of example, this includes:
Bailiff’s fees
charges for notarized power of attorney
court filing costs an d procedural fees
Provisions and fees for assistants not members of the association AFSCHRIFT & GLINEUR.
Specific research and file costs
Travelling costs
Costs of translation and costs for technical advice
Postage costs for shipments or urgent correspondence.

The disbursements are charged to the Client on the basis of their actual amount. The Client may request documentary proof of such disbursements. Concerning the copies made for the purposes of research and constitution of the administrative and judicial dossiers, every copy shall be charged on a flat rate basis of 0,20€ for every page (BW) A4.
A specific provision may be request for disbursements. The lawyer may require that prior payment of such provision before undertaking disbursements on the clients’ behalf.

Article 14: Payment

All requests for payment addressed to the Client are governed by the Law of 2 August 2002 on late payment in commercial transactions.  In case of non-payment, the lawyer reserves the right to suspend his/her mission, in which case the lawyer shall inform the Client accordingly.

The billing shall be drawn up by the Association Pol Glineur.  The statement of fees shall be addressed to the Client or other person designated by the Client but who agrees.  In the latter case the designation of a solvent shall not discharge the Client from his/her obligations.

Article 15: limitation of liability

The civil liability of the lawyers is limited to the amount covered by their liability insurance Policies.

These policies are taken out with Ethias (Collective Professional Liability subscribed by the Bar: Policy No 45.118.401; Insured Amount EUR 1.250.000 per claim) and with Lloyds (subscribed by the Association Afschrift & Glineur, Policy No B0738H1001 130F; Insured Amount EUR 30.000.000 per year, after deduction of the amount covered by Ethias through the intermediary of the Order of the Brussels Bar).  The cover applies to all loss occurring anywhere in the world provided it results fro; the activity of offices established in Belgium, Europe, Switzerland or Israel, to the exclusion of all claims brought before the jurisdiction of or governed by the laws of the United States of America or Canada.

Article 16: Applicable Law

The applicable law is the Law of Belgium.

Article 17: Jurisdiction

Any litigation between the lawyer and the Client, related to the Lawyer‘s work, shall be decided in law before the Courts of Brussels, unless the parties mutually designate an arbitrator.