In these general terms and conditions, the following definitions apply:
1. Client: the natural person or legal entity who has engaged Sarabel to perform services.
2. Services: all work for which an assignment has been given or which Sarabel performs or should perform on any other basis, including but not limited to: advising on tax, general legal and/or accounting matters, preparing tax returns, handling objection and appeal proceedings in tax matters, acting as authorised representative in tax proceedings, all of the foregoing in the broadest sense.
3. Documents: all items made available by the client to Sarabel, including papers or data carriers, as well as all items produced by Sarabel in the execution of the assignment, including papers or data carriers.

