SPM Steuer GmbH & Co. KG
Tel.: +49 (0)7157 / 810 10-0
Fax: +49 (0)7157 / 810 10-10
Company registration/VAT No.: DE 813 882 763
District court: Stuttgart
Register numner: HRA 222480
Managing Director: SPM Verwaltungs-GmbH
Design and Programming
Webdesign: Wildner+Designer – Advertising Agency – Nuremberg, Fürth, Erlangen
Liability for contents
As a service provider, we are responsible for our own contents on this site acc. to § 7, passage 1 TMG . Acc. to §§ 8 to 10 TMG, however, we are not obligated to survey transferred or saved external information or to research circumstances, which indicate illegal activities. Obligations to remove or block use of information acc. to general law if unaffected. The corresponding liability, however, is only possible from the moment of knowledge of a precise infringement. Should such infringement emerge, we will delete these contents immediately.
Liability for links
Our offer contains links to external websites of third parties, contents of which are not under our control. This is why we cannot assume responsibility for these external contents. The corresponding provider or operator of the sites is responsible for the contents of the linked sites. The linked sites are reviewed as to possible infringements at the moment of linking. Illegal contents were not in evidence at the moment of linking. However, permanent control of content of the linked sites is not reasonable without precise evidence of infringement. Should infringement occur, the corresponding links will be removed immediately.
Contents and creations developed by the provider of this site are subject to German copyright. Copying, editing, distribution and any kind of utilization beyond the limit of copyright require written acceptance of the particular author, resp.originator. Downloads and copies of this site are only permitted for private, not commercial, use. Should contents of this site not have been issued by the provider, copyright of third parties was considered. Especially, contents of third parties are marked accordingly. Nevertheless, should you notice copyright infringement, please inform us accordingly. Should infringement occur, the corresponding contents will be removed immediately.
Source: eRecht24 Disclaimer