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Unless otherwise agreed, invoice amounts shall be based on the nature of the Engagement, including its size, complexity, the need for specialist expertise, the values comprised by the Engagement, the result achieved, and the time spent on the Engagement.
All disbursements relating to the Engagement will be invoiced separately at cost.
Value added tax is additionally charged on the amount according to the rates as stated in current legislation. All prices stated to, or agreed with, parties other than private individuals are excluding VAT.