DICCIONARIO CONTABLE

**Any customs charges and taxes in the destination country are not included in the shipping costs and must be paid by the recipient of the shipment.
**
We guarantee the condition of every book as it's described on the Abebooks web sites. If you're dissatisfied with your purchase (Incorrect Book/Not as Described/Damaged) or if the order hasn't arrived, you're eligible for a refund within 30 days of the estimated delivery date. If you've changed your mind about a book that you've ordered, please use the Ask bookseller a question link to contact us and we'll respond within 2 business days.

Important note: in the description of the books we consider as "New book" to that which comes directly from the Publisher or distributor and has not been "used" or read. In all cases we indicate the year of publication whose age, according to the time elapsed, may affect the degree of conservation of the book under the influence of various factors: the incidence of light, manipulation in shelves, rubbing with other books, transport, etc. On the other hand, we consider "Used book" to that which comes from an individual or library which has previously acquired and resells it, and it's supposed that its reading and handling has affected it in different ways on the cover, the pages and in the binding. If you have any doubts about the condition of the book in which you are interested, please contact previously with us before ordering.

Nota Importante: en la descripción del libro consideramos “Libro Nuevo” al que proviene directamente de la editorial o distribuidor y no ha sido “usado” o leído. En todo los casos indicamos el año de edición cuya antigüedad, según el tiempo transcurrido, puede afectar el grado de conservación del libro por influencia de diversos factores: la incidencia de la luz, la manipulación en estanterías, el roce con otros libros, el transporte, etcétera. Por otra parte, consideramos “Libro Usado” al que proviene de un particular o biblioteca que lo ha adquirido previamente y lo revende, y del que se supone que su lectura y manipulación lo ha afectado de diferentes formas en la cubierta, en el interior y en la encuadernación. Si tiene alguna duda sobre el estado de conservación del libro en el que está interesado, le rogamos contacte previamente con nosotros antes de realizar el pedido.

INFORMACION COMERCIAL:
Nombre: Catriel Libros Latinoamericanos
Denominación social: CATRIEL S.L.
CIF: B78434198
Iva Intracomunitario: ESB78434198
Registro Mercantil de Madrid: ASIENTO: 1/2384 / 1.174 FOLIO: 170.
Domicilio Legal: MARROQUINA 76 - 7 D - 28030 MADRID - ESPAÑA.
Administradora ünica: MELINA GRINBERG ALMIRON.
Persona de contacto: Ricardo Grinberg
Capital social: 6.000 EUROS.
Teléfono: 34 + 915321847
Correo electrónico: catriel@catriel.net

If you are a consumer you can withdraw from the contract in accordance with the following. Consumer means any natural person who is acting for purposes which are outside his trade, business, craft or profession.

Information regarding the right of withdrawal

Statutory right to withdraw

You have the right to withdraw from this contract within 14 days without giving any reason.

The withdrawal period will expire after 14 days from the day on which you acquire, or a third party other than the carrier and indicated by you acquires, physical possession of the last good or the last lot or piece.

To exercise the right of withdrawal, electronically fill in and submit a clear statement on our website, under "My Purchases" in "My Account". We will communicate to you an acknowledgement of receipt of such a withdrawal on a durable medium (e.g. by e-mail) without delay.

To meet the withdrawal deadline, it is sufficient for you to send your communication concerning your exercise of the right of withdrawal before the withdrawal period has expired.

Effects of withdrawal

If you withdraw from this contract, we will reimburse to you all payments received from you, including the costs of delivery (except for the supplementary costs arising if you chose a type of delivery other than the least expensive type of standard delivery offered by us).

We may make a deduction from the reimbursement for loss in value of any goods supplied, if the loss is the result of unnecessary handling by you.

We will make the reimbursement without undue delay, and not later than 14 days after the day on which we are informed about your decision to withdraw from this contract.

We will make the reimbursement using the same means of payment as you used for the initial transaction, unless you have expressly agreed otherwise; in any event, you will not incur any fees as a result of such reimbursement.

We may withhold reimbursement until we have received the goods back, or you have supplied evidence of having sent back the goods, whichever is the earliest.

You shall send back the goods or hand them over to CATRIEL LIBROS LATINOAMERICANOS, Madrid, Madrid, Spain, +34 616194134, without undue delay and in any event not later than 14 days from the day on which you communicate your withdrawal from this contract to us. The deadline is met if you send back the goods before the period of 14 days has expired. You will have to bear the direct cost of returning the goods. You are only liable for any diminished value of the goods resulting from the handling other than what is necessary to establish the nature, characteristics and functioning of the goods.

Exceptions to the right of withdrawal

The right of withdrawal does not apply to:

1. The delivery of newspapers, journals or magazines with the exception of subscription contracts; and
2. The supply of digital content which is not supplied on a tangible medium (e.g. on a CD or DVD) if you accepted when you placed your order that we could start to deliver it, and that you could not withdraw once delivery had started.

Orders usually ship within 2 business days.
Los Pedidos se despachan dentro de los dos días laborables después de su recepción.

FORMAS Y GASTOS DE ENVÍO:
**Any customs charges and taxes in the destination country are not included in the shipping costs and must be paid by the recipient of the shipment.
**
Los plazos previstos de recepción del envío pueden variar y dependen del servicio prestado por el transportista o por los correos de origen y de destino.

Si no recibiese el envío -una vez cumplido el plazo de días laborables Máximo previsto según el destino- por favor contacte con nosotros.

Las tarifas para envíos del "primer libro" fuera de España están calculadas en base a un peso máximo de 500 gramos. Si el peso del envío es superior le solicitaremos un incremento de los gastos de envío.

Los pedidos por "Tarifa Normal" para España se envían como paquete por Correos de España. Deben ser recogidos en la oficina que se indique en su "Aviso de llegada" o bien -dependiendo del servicio de Correos- se entregan directamente al destinatario.

Los pedidos por "Tarifa "Prioritaria" para España se envían por Mensajería como Paquete Certificado, o por Correos como Carta Certificada, ambos con entrega directa al destinatario.

La tarifa "Normal" y "Prioritaria" para el resto de los países está calculada en base a las tarifas vigentes de Correos de España para Paquetes Vía Aérea que -dependiendo del Correo de cada país- se entregan directamente al destinatario o deben ser recogidos en la oficina de correo que corresponda.

En pedidos de más de cinco kilos (de fuera de España)los gastos de envío pueden reducirse.

Si lo desea puede solicitarnos un presupuesto para otro tipo de transporte internacional vía aérea y/o urgente (courier) con entrega directa al destinatario.

FORMAS DE PAGO:
Tarjetas de Crédito o Débito: Todas las aceptadas por Abebooks.

PayPal: Pagos seguros con tarjeta de crédito / débito a través de la página web de Paypal destinado a nuestra dirección de correo catriel@catriel.net

Transferencia Bancaria: Sólo desde la Unión Europea con todos los gastos por cuenta del emisor a la orden de "Catriel S.L."

Giro Postal: Sólo desde la Unión Europea a la orden de "Catriel S.L."

Western Union: Al aceptar su pedido le informaremos nuestros datos personales para que pueda realizar el pago desde cualquier país atendido por Western Union.