Mag. Ronald Angeringer
Mag. Ronald Angeringer 100%
Grazerstrasse 3, 8580 Köflach
Am Lendkai 117 A, 8020 Graz
Gewerbepark Süd 28, 8431 Gralla
FN 569142 z
LG ZRS Graz
General Terms and Conditions of Contract
To open the pdf file, please use the Adobe Reader, which is available for free.General Terms and Conditions of Contract for Public Accountants and Tax Advisers
Supervisory authority for tax advisers
Kammer der Steuerberater und Wirtschaftsprüfer
Design and implementation of the website
Atikon EDV & Marketing GmbH
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Basic orientation of the website
The website contains non-political news relating to tax, social as well as economic law and primarily addresses the clients of our company.
Our goal is to provide information completely and accurately to the best of our knowledge and belief and to keep this information up to date. This notwithstanding, we accept no liability whatsoever for any loss or damage that may result from the use of the information provided - even if the loss or damage arises from the use of possibly incomplete and/or incorrect information.
We are not responsible for any referrals to third-party websites. Liability for the contents of the linked pages is hereby excluded, since we have no control of the contents and design of the linked pages. As a consequence, liability for the content of the pages to which the pages of this website are linked rests solely with the provider of such third-party websites – in no event does it rest with the party referring with a link to an external publication and contents. If linked pages (particularly as a result of a change to the content after the link has been established) contain illegal, incorrect, incomplete, offensive or immoral information and we become (are made) aware of such content on the linked pages, then we will cut any link to such pages without undue delay.
The content (text and images) of this website created directly by the author is copyrighted. The information provided is intended for personal use only. Any use of any of this website's content in violation of the provisions of the Copyright Act – in particular further use as in publications, copies as well as any form of commercial use and transmission to third parties – also in part or in processed form – without the author’s explicit approval is prohibited.
The information on this website is subject to change, removal or amendment without prior notice. The author can therefore not guarantee the accuracy, completeness, quality or up-to-dateness of the information provided.
By using this website, the user is subject to the Terms and Conditions of Use set forth hereunder. These terms and conditions are part of the online presentation. If parts or individual formulations of the Terms and Conditions of Use do not comply, no longer comply or do not completely comply with current law, the content and validity of the remaining parts of the Terms and Conditions of Use shall remain unaffected.