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General terms and conditions of sale are a legal document that establishes the legal basis for the relationship between the parties (a professional and his or her client, for example) in Luxembourg.

It is essential that this document provides a sound foundation to enable the precise relations between the parties to be defined and potential disputes to be avoided.

The general terms and conditions of sale must be appropriate for the business conducted and comply with the legislation applicable to that business.

The purpose of the general terms and conditions of sale is to discourage late payment, facilitate invoice collection, reduce the cost of any legal proceedings, recover all or some of the goods and provide for damages where necessary.