General Terms and Conditions

General Terms and Conditions of Delivery

§ 1 Scope

  • (1) Deliveries, services, contract conclusion and contract initiation of the company F. Carl Schröter GmbH & Co. KG, registered with the Hamburg Register Court with the number HRA 127934 (hereinafter also referred to as: "Seller", "F. Carl Schröter", "we") with its contractual partners (hereinafter referred to as: "Buyer", "Purchaser", "Customer", "you") regarding the services offered by the Seller are exclusively subject to these General Terms and Conditions of Delivery. Insofar as individual contracts are concluded, those provisions shall take precedence over these General Terms and Conditions of Delivery, which in this case shall apply in a subsidiary manner.
  • (2) These General Terms and Conditions of Delivery also apply to all future deliveries, services or offers to the Customer, insofar as the Customer is a business, even if they are not expressly agreed again.
  • (3) General terms and conditions of the Customer or third parties shall not apply. Therefore, not only general terms and conditions that contradict these General Terms and Conditions of Delivery, but also those that supplement them, are excluded. This shall also apply if the Seller refers to a letter that contains general terms and conditions of the Customer or a third party or refers to such terms and conditions. Conflicting and/or supplementary general terms and conditions shall only apply if they have been expressly agreed to.

§ 2 Conclusion of the Contract

  • 1) Product representations of the Seller in brochures or on websites are offers for submission of offers by the Customer and expressly do not constitute sales offers.
  • (2) The Seller may accept offers from the Buyer within fourteen days of receipt. Acceptance shall be effected by written or text declaration (order confirmation) sent to the Customer or by dispatch of the ordered goods.
  • (3) Not withstanding para. 1 and 2, the following applies to our eBay shop on www.ebay.de: As a registered eBay user, you can buy our goods offered on eBay immediately at a fixed price. Clicking "Buy now" will guide you through the buying process. If you click on the "Buy" or "Buy and pay" button at the end of this, a purchase contract for the selected goods is concluded.

§ 3 Right of cancellation for consumers

You have the right to cancel this contract within fourteen days without giving any reason.

The cancellation period is fourteen days from the day on which you or a third party named by you, who is not the carrier, has taken possession of the goods.

To exercise your right of cancellation, you must inform us of your decision to cancel this contract by using a clear statement (e.g. a letter sent by post, fax or e-mail). You can use the attached sample cancellation form, but this is not mandatory.

To meet the cancellation deadline, it is sufficient for you to send your notification of exercising your right of cancellation before the cancellation period expires.

Sample cancellation form

(If you wish to cancel the contract, please complete and return this form.)

  • — To F. CARL SCHRÖTER GmbH & Co. KG, Borstelmannsweg 109-115, 20537 Hamburg, Fax: 040-219000021, info@fcarlschroeter.de:
  • — I/we (*) hereby cancel the contract concluded by me/us (*) for the purchase of the following goods (*)/ the provision of the following service (*)
  • — Ordered(*)/received on(*)
  • — Name of the consumer(s)
  • — Address of the consumer(s)
  • — Signature(s) of the consumer(s) (only required for notifications by post or fax)
  • — Date
  • (*) Delete as applicable

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Consequences of cancellation

If you revoke this Contract, we shall reimburse you for all payments we have received from you, including delivery costs (with the exception of additional costs resulting from the fact that you have chosen a different type of delivery than the cheapest standard delivery offered by us), immediately and at the latest within fourteen days from the day on which we receive notification of your revocation of this Contract. We will use the same means of payment for this refund as you used for the original transaction, unless expressly agreed otherwise with you; in no event will you be charged for this refund. We may refuse to reimburse you until we have received the goods back or until you have provided proof that you have returned the goods, whichever is the earlier.

You must return or hand over the goods to us immediately, in any event no later than fourteen days from the date on which you notified us that you were cancelling this contract. The deadline is deemed to be met if you send the goods back before the 14-day period has expired.

You shall bear the direct costs of returning the goods.

You will have to pay for any loss in value of the goods only if this loss in value is due to handling of the goods that is not necessary for checking their condition, properties and functionality.

  • The right of cancellation does not apply to distance selling contracts for the delivery of goods that have been manufactured according to customer specifications or that are clearly tailored to personal needs or that are not suitable for return due to their nature.

- End of the cancellation policy -

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§ 4 Documentsprovided

We reserve the property rights and copyrights to all documents provided to the Customer in connection with the order, such as calculations, drawings, quotes and the like. These documents may not be disclosed to third parties unless the Seller has given its express consent. If a contract is not concluded, all documents must be returned to us within two weeks or destroyed with our consent.

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§ 5 Pricing and payment

  • (1) Unless otherwise agreed, our prices shall apply in accordance with the current version of the price list (list prices). Unless expressly agreed otherwise, our prices shall only apply to the scope of services and deliveries listed in the order confirmations. Additional or special services will be charged separately. Our prices are stated in Euros ex works plus packaging, statutory VAT, customs duties and fees and other public charges for export deliveries. The freight and packaging prices shall be borne by the Buyer and itemised separately unless expressly agreed otherwise.
  • (2) If delivery is to take place more than four months after conclusion of the contract, the Seller shall have the right to adjust the sales price to the Seller's list prices as valid at the time of delivery by unilateral declaration, provided that the price adjustment has been made due to corresponding changes in labour, material or distribution costs in relation to the respective purchased item.
  • (3) Invoice amounts must be paid within 14 days of receipt of the invoice without any deductions. The date of receipt by the Seller is decisive for the date of payment. The Customer is in default at the end of this period, but no later than 30 days after receipt of the invoice and due date. If the Customer is in default with payment, the outstanding amounts shall bear interest at 9 percentage points above the respective base interest rate of the ECB p.a. if the Customer is a business within the meaning of § 14 BGB [German Civil Code]. If the Buyer is a consumer within the meaning of § 13 BGB [German Civil Code], the default interest shall be 5 percentage points above the respective base interest rate. The assertion of higher interest and further damages, in particular the default damage flat rate of 40.00 Euros in pursuant to § 288 (5) BGB [German Civil Code], if the Buyer is not a consumer, the Seller shall remain at liberty.
  • (4) The deduction of discounts shall be based on any contractual agreements made in this regard on the order form or the order confirmation.
  • (5) The Seller shall be entitled only to make deliveries or provide services against prior payment or deposit if, after the conclusion of the contract, circumstances become known to the Seller which are of a nature to considerably reduce the Customer's creditworthiness and on account of which the payment of the Seller's outstanding demands from the relevant contractual relationship (including those from other individual orders for which the same framework contract applies) is put at risk.

§ 6 Delivery and delivery time

  • (1) Deliveries shall in principle be made ex works (Incoterms 2010: EXW), unless otherwise expressly agreed or the Buyer is a consumer within the meaning of § 13 BGB [German Civil Code]. In the latter case, the statutory provisions at the place of performance and fulfilment shall apply.
  • (2) Deadlines and dates for deliveries and services promised by the Seller shall be non-binding estimates, unless a fixed deadline or a fixed date has been expressly promised or agreed. If shipment has been agreed upon, any agreed delivery periods and delivery dates shall refer to the time of handover to the forwarding agent, carrier or other third party commissioned with the transport.
  • (3) In the case of a binding delivery time, this shall be subject to the timely and proper fulfilment of the Customer's obligations. The objection of the unfulfilled contract shall be reserved.
  • (4) The Seller shall not be liable for impossibility of delivery or for delays in delivery insofar as these are caused by force majeure or other events unforeseeable at the time of conclusion of the contract (e.g.: difficulties in the procurement of materials or energy, transport delays, strikes, lawful lockouts, shortage of labour, energy or raw materials, difficulties in obtaining necessary official permits, official measures or the failure of suppliers to deliver or to deliver correctly or on time) for which the Seller is not responsible. If such events make delivery or performance significantly more difficult or impossible for the Seller and the hindrance is not os a merely temporary nature, the Seller shall be entitled to withdraw from the contract. In the event of temporary hinderances, delivery or service deadlines shall be extended or the delivery or service dates postponed by the duration of the hindrance plus a reasonable start-up period. If, as a result of the delay, the Customer cannot reasonably be expected to accept the deliveries and services, the Customer shall be entitled to withdraw from the contract by means of immediate written declaration to the Seller.
  • (5) The Seller shall only be entitled to make partial deliveries if
  • a. the partial delivery can be used by the Customer within the scope of the contractual purpose,
  • b. the delivery of the remaining ordered goods is ensured and
  • c. the Customer does not thereby become incur significant extra or additional costs (unless the Seller agrees to bear these costs).
  • (6) If the Seller defaults on a delivery or service or if a delivery or service becomes impossible, the Seller's liability for damages shall be limited to a maximum of 10% of the order value excluding VAT, unless the Seller is guilty of gross negligence or intent.
  • (7) Section 6 of this paragraph shall not apply if the Customer is a consumer within the meaning of § 13 BGB [German Civil Code].

§ 7 Place of fulfilment, dispatch, packaging, transfer of risk, acceptance

  • (1) The place of fulfilment for all obligations arising from the contractual relationship is the registered office of the Seller, unless expressly agreed otherwise.
  • (2) The risk shall pass to the Customer upon handover of the object of purchase (the start of the loading process being decisive) to the forwarding agent, carrier or other third party designated for the execution of the shipment, unless the Customer is a consumer within the meaning of § 13 BGB [German Civil Code]. This also applies if the Seller has taken on other services (e.g. shipping or installation).
  • (3) If shipping or transfer is delayed due to circumstances whose cause lies with the Customer, the transfer of risks to the Customer takes place on the day when the delivery item is ready for shipping and the Customer has been informed about this by the Seller. The statutory provisions on default of acceptance shall apply in addition.
  • (4) Storage costs after the transfer of risk and in the event of default of acceptance shall be borne by the Customer. In the case of storage by the Seller, the storage costs shall amount to 1% of the invoice amount of the delivery items to be stored per week. The assertion of higher damages on the part of the Seller remains unaffected, as does the proof of more minor damage by the Customer.
  • (5) The Seller shall insure the shipment against theft, breakage, transport, fire and water risks only upon explicit request of the Customer and at the Customer’s costs.

§ 8 Warranty, material defects, limitation of the warranty for defects

  • (1) Notwithstanding § 438 (1) No. 3 BGB [German Civil Code], the general limitation period for claims arising from material defects and defects of title is one year. If the Buyer is a consumer within the meaning of § 13, the limitation period shall be two years. The limitation period begins with the transfer of risk. If acceptance has been agreed, the limitation period shall commence upon acceptance. If, however, the goods are a building or an item that has been used for a building in accordance with its usual method of use and has caused its defectiveness (building material), the limitation period shall be 5 years from delivery in accordance with the statutory provision (§ 438 1 No. 2 BGB [German Civil Code]). Further special statutory provisions on the statute of limitations shall also remain unaffected (in particular § 438 (1) no. 1, (3), §§ 444, 445b BGB [German Civil Code]). These limitation periods shall also apply to contractual and non-contractual claims for damages of the Buyer based on a defect of the goods, unless the application of the regular statutory limitation period (§§ 195, 199 BGB [German Civil Code]) would lead to a shorter limitation period in individual cases. However, claims for damages of the Buyer pursuant to § 9 (2) clause 1 and clause 2a) as well as under the German Product Liability Act shall, however, become time-barred exclusively in accordance with the statutory limitation periods.
  • (2) If the goods delivered by the Seller are sold to a merchant within the meaning of the German Commercial Code, they must be carefully examined immediately after delivery to the Customer or to the third party designated by the Customer. The items shall be deemed to be approved by the Customer with respect to visible defects or other defects visible in the course of a prompt and thorough examination, if the Seller does not receive a written notice of defect within seven working days of delivery. Regarding other defects, the delivery items shall be deemed approved by the Buyer if the written notice of defect is not received by the Seller within seven working days of the time at which the defect became apparent; if the defect was already recognisable to the Client at an earlier time during normal use, this earlier time shall be decisive for the start of the notice period. At the Seller's request, a rejected delivery item that is the subject of a complaint shall initially be returned to the Seller carriage paid. In the event of a justified complaint, the Seller shall reimburse the costs of the cheapest shipping method.
  • (3) In the event of material defects in the delivered items, the Seller shall initially be obliged and entitled, at its discretion, to rectify the defect or supply a replacement if the purchase does not involve consumer goods. If the purchase does involve consumer goods, the Customer has the choice between rectification and replacement. The Seller must be given a reasonable period of time of at least two weeks to rectify the defect and must be given the opportunity to inspect the purchase item. In the event of failure to rectify the defect, the Customer may withdraw from the contract or reduce the purchase price in accordance with the statutory provisions.
  • (4) If a defect is due to the fault of the Seller, the Customer may claim damages in accordance with these General Terms and Conditions of Delivery (in particular the limitation of liability).
  • (5) In the event of defects in components from other manufacturers which the Seller cannot remedy for reasons of licensing or factual reasons, the Seller shall, at its discretion, assert its warranty claims against the manufacturers and suppliers on behalf of the Customer or assign them to the Customer. Warranty claims against the Seller for such defects shall only exist under the other conditions and in accordance with these General Terms and Conditions of Delivery if the legal enforcement of the aforementioned claims against the manufacturer and supplier was unsuccessful or is futile, for example due to insolvency. During the legal dispute the statute of limitations of the relevant warranty claims of the Customer against the Seller shall be suspended.
  • (6) The warranty shall become invalid if the Customer changes the delivery item or has it changed by third parties without the Seller's consent and the rectification of the defect becomes impossible or unreasonably difficult as a result. In all cases, the Customer shall bear the additional costs resulting from the change.
  • (7) A delivery of used items agreed with the Customer in individual cases shall take place under exclusion of any warranty for material defects.
  • (8) Withdrawal and compensation for damages in lieu of performance due to material defects shall in each case be subject to the condition that the defect is significant, within the meaning of § 323 (5) clause 2 BGB [German Civil Code].

§ 9 Offsetting and retention

Offsetting against counter-claims of the Customer and/or the assertion of the Customer's rights of retention shall only be admissible insofar as the counterclaims are undisputed or legally established, unless the Customer is a consumer. If the Customer is a consumer within the meaning of § 13 BGB [German Civil Code], clause 1 1. shall not apply.

§ 10 Property rights

  • (1) In accordance with this paragraph,the Seller warrants that the delivery item is free from industrial propertyrights or copyrights of third parties. Each contractual partner shallimmediately notify the other contractual partner in writing if claims areasserted against it due to the infringement of such rights.
  • (2) In the event that thedelivery item infringes an industrial property right or copyright of a thirdparty, the Seller shall, at its discretion and at its expense, modify orreplace the delivery item so that it no longer infringes any third party rights,but the delivery item continues to fulfil its contractually agreed functions orprovide the Customer with the right of use by concluding a licence agreement.If the Seller fails to do so within a reasonable period of time, the Customershall be entitled to withdraw from the contract or to reduce the purchase priceaccordingly. Any claims for damages by the Customer shall be subject to therestrictions of these General Terms and Conditions of Delivery.

§ 11 Liability for damages due to fault

  • (1) The Seller's liability for damages, for whatever legal reason, in particular, due to impossibility, delay, defective or incorrect delivery, breach of contract, breach of obligations during contract negotiations and unauthorised action, shall be limited in accordance with this paragraph, insofar as this is due to fault.
  • (2) The Seller shall not be liable in the event of simple negligence on the part of its statutory bodies, legal representatives, employees or other vicarious agents, insofar as this does not involve a breach of material contractual obligations. Essential contractual obligations are obligations whose fulfilment is essential for the proper execution of the contract and on whose compliance the contractual partner may rely.
  • (3) Insofar as the Seller is liable for damages on the merits, this liability shall be limited to damages which the Seller has foreseen as a possible consequence of a breach of contract when the contract was concluded or which it should have foreseen if the Seller had exercised due care. Indirect damage and consequential damage resulting from defects in the delivery item are also eligible for compensation only if such damage is typically to be expected when the delivery item is used as intended.
  • (4) In the event of liability for simple negligence, the Seller's obligation to pay compensation for material damage and any further financial losses resulting therefrom shall be limited to an amount of EUR 2,000.00 per claim, even if this involves a breach of material contractual obligations.
  • (5) The above exclusions and limitations of liability shall apply to the same extent in favour of the executive bodies, legal representatives, employees and other vicarious agents of the Seller.
  • (6) Insofar as the Seller provides technical information or acts in an advisory capacity and this information or advice is not part of the contractually agreed scope of services owed by the Seller, this shall be done free of charge and to the exclusion of any liability.
  • (7) The limitations of this paragraph shall not apply to the Seller's liability for intentional or grossly negligent behaviour, for guaranteed characteristics, for injury to life, body or health or under the German Product Liability Act.

§ 12 Retention of title

  • (1) We retain title to all goods delivered by us until all claims arising from the delivery contract have been paid in full.
  • (2) The Customer undertakes to treat the purchased item with care as long as title has not yet been transferred to the Customer. The Buyer shall inform the Seller immediately of any seizure of the purchased item.
  • (3) The Customer shall be entitled to resell the goods subject to retention of title insofar as this corresponds to the Customer's normal business transactions. The Customer hereby assigns to us the Customer's claim from the resale of the goods subject to retention of title in the amount of the price agreed with us (including VAT). This assignment is independent of whether the purchased item has been processed by the Buyer. The Buyer remains authorised to collect the claim from the acquirer. This shall not affect the right of the Seller to collect the claim. We will not collect the claim as long as the Buyer is not in arrears with payments. In this case, the Buyer shall be obliged to surrender the contract with the third-party acquirer to the Seller.

§ 13 Amendment of the General Terms and Conditions/reservation of the right to make amendments

  • (1) The Seller shall be entitled to unilaterally amend these General Terms and Conditions of Delivery insofar as this is done to adapt to changes in statutory provisions, changes in case law, adaptation to existing case law and statutory provisions, and technical changes. Furthermore, the Seller may amend these General Terms and Conditions of Delivery if there is a significant change in economic practice in the business area to which these Terms and Conditions relate and the change is not so significant that it materially alters the contractual structure.
  • (2) We shall inform the Buyer of any changes by notifying the Buyer of the content of the amended provisions. The amendment shall become an integral part of the contract if the Buyer does not object to its inclusion in the contractual relationship in writing or text form within four weeks of receipt of the notification of amendment. If the Buyer objects, the General Terms and Conditions of Delivery originally included shall continue to apply.

§ 14 Informationon data processing in accordance with Art. 13 GDPR

1. Scope

This data protection notice applies to data processing by the data protection officer, namely the company F. Carl Schröter, Borstelmannsweg 109-115 20537 Hamburg, HRA 127934 Register Court Hamburg, Managing Director: Carl-Stephan Schröter, Dipl.-Kffr. Martina Stölken

2. Type of data collected

When orders are placed, we collect the following information: name or company of the Customer, address, telephone number and an e-mail address. We may also collect the name of the contact person in your company and their contact details (company e-mail, extension); in addition, we only collect information that is necessary for the execution of the contract, such as branches and local contact persons or the names of business partners to whom deliveries must be made.

3. Purpose of data collection and processing

This data is collected in order to provide the delivery service you have ordered for your company, for correspondence with you and for invoicing.

4. Legal basis for data processing

Data processing is carried out in response to your enquiry and is permitted under Art. 6 (1) clause 1 lit. b GDPR for the purposes mentioned for the mutual fulfilment of obligations arising from the mandate agreement.

5. Duration of storage

The personal data collected will be stored by us for as long as is necessary to fulfil the purpose of the contractual obligations existing between us and your company, unless the underlying contract is legally terminated beforehand.

Insofar as there are no statutory retention obligations to the contrary, we will delete the personal data collected after the termination of our contractual relationship unless our contract provides otherwise, particularly regarding the naming of references. Invoices to your company will be stored in our accounting department for the duration of the respective statutory retention obligations.

6. Disclosure of data to third parties

Personal data will not be transferred to third parties for purposes other than those listed below. Insofar as this is necessary to execute our contractual relationship with your company in accordance with Art. 6 (1) clause 1 lit. b GDPR, your personal data will be passed on to third parties. This includes in particular the transfer to freight companies. Your data will also be transferred to an external accounting department.

‍7. Transfer to third countries

Your personal data will notbe transferred to countries outside the EU (third countries).

8. Rights of Data Subjects

You have the right to revoke your consent once granted at any time in accordance with Art. 7 (3) GDPR. As a result, the data processing based on this consent may and will no longer be continued in the future; in accordance with Art. 15 GDPR, you have the right to request information about your personal data processed by us. In particular, you may request information about the purposes of processing, the category of personal data, the categories of recipients to whom your data has been or will be disclosed, the planned storage period, the existence of a right to rectification, deletion, restriction of processing or objection, the existence of a right to lodge a complaint, the origin of your data if we did not collect it, and the existence of automated decision-making including profiling and, if applicable, meaningful information about the details of this. to request the rectification of inaccurate or completion of your personal data stored by us without undue delay in accordance with Art. 16 GDPR; to request the deletion of your personal data stored by us in accordance with Art. 17 GDPR, to demand the deletion of your personal data stored by us, unless the processing is necessary for exercising the right of freedom of expression and information, for compliance with a legal obligation, for reasons of public interest or for the establishment, exercise or defence of legal claims; in accordance with Art. 18 GDPR, to demand the restriction of the processing of your personal data if the accuracy of the data is contested by you, the processing is unlawful but you oppose the erasure of the data and we no longer need the data, but you require it for the establishment, exercise or defence of legal claims or you have objected to processing pursuant to Art. 21 GDPR to object to the processing; pursuant to Art. 20 GDPR to receive your personal data that you have provided to us in a structured, commonly used and machine-readable format or to request the transfer to another controller and pursuant to Art. 77 GDPR to lodge a complaint with a supervisory authority. As a rule, you can contact the supervisory authority of your usual place of residence or workplace or our office.

9. Right to object

If your personal data is processed based on legitimate interests in accordance with Art. 6 (1) clause 1 lit. f GDPR, you have the right to object to the processing of your personal data in accordance with Art. 21 GDPR, provided that there are reasons for this arising from your particular situation. If you wish to exercise your right to object, simply send an e-mail to info@fcarlschroeter.de.

-End of the data protection notice-

§ 15 Confidentiality

  • (1) Both the Customer and we are obliged to maintain confidentiality about the confidential information of its Customers referred to in paragraph 2, to utilise it – insofar as this is necessary – exclusively for the purpose of this fulfilment of this contract and not to make it accessible or known to third parties without the prior consent of the Customer.
  • (2) Confidential information is: business secrets; these include all commercial knowledge, i.e. all data relating to the condition of the contractual parties and their market behaviour, such as in particular financial, economic, legal, scientific and tax information, as well as information relating to business strategies or industrial property rights, which is only accessible to a limited group of persons and in the non-disclosure of which the respective contractual party has a legitimate interest (e.g. organisational and structural projects, calculation documents, advertising and marketing concepts). Trade secrets, i.e. all technical and technological data that are accessible only to a limited group of people and which the respective contractual party has a legitimate interest in not disclosing (e.g. operational or company-organisational software solutions). Company-related information concerning employees or the board of directors/management that is accessible only to a limited group of people and which the respective contractual party has a legitimate interest in not disclosing (e.g. planned internal transfers, changes to the personnel structure, etc.).
  • (3) The obligation to maintain confidentiality shall continue to exist after termination of the contractual relationship.
  • (4) The obligation to maintain confidentiality shall not apply if the disclosure of confidential information to subcontractors is absolutely necessary for the performance of the subcontracted services.
  • (5) Furthermore, information that is published and/or becomes generally known without any action on the part of a contractual party that violates the confidentiality obligation, is already known to the respective contractual partner before the initiation of the contract within the meaning of § 311 (2) No. 2 BGB [German Civil Code] or must be disclosed by means other than by the contractual party due to statutory provisions or enforceable official or court decisions or must necessarily be made accessible to third parties for the proper legal prosecution of rights and claims arising from this contract shall be exempt from the obligation under paragraphs 2 and 3.
  • (6) Our contractual partners are obliged to maintain confidentiality to the same extent as we are under this section.

§ 16 Final provisions

  • (1) If the Customer is a merchant, a legal entity under public law or a special fund under public law or has no general place of jurisdiction in the Federal Republic of Germany, the place of jurisdiction for any disputes arising from the business relationship between the Seller and the Customer shall be Hamburg (Germany). The exclusive place of jurisdiction for legal action against the Seller is Hamburg. The Seller is free to bring an action at another legal place of jurisdiction.
  • (2) The relationship between the Seller and the Customer is exclusively subject to the law of the Federal Republic of Germany. The United Nations Convention on Contracts for the International Sale of Goods of 11 April 1980 (CISG) shall not apply.
  • (3) Insofar as the contract or these General Terms and Conditions of Delivery contain loopholes, those legally effective provisions shall be deemed to have been agreed to fill these loopholes, which the contractual parties would have agreed under the economic objectives of the contract and the purpose of these General Terms and Conditions of Delivery if they had been aware of the loopholes. In all other respects, the statutory provisions apply.

(as of December 2021)