The general terms and conditions of sale (GTC) are a contractual document that sets out all the rules applicable to the sale of a product or service. They specify, in particular, the terms of ordering, delivery, payment, discounts, penalties, refund procedures, and the respective responsibilities of the seller and the buyer. This document must be provided upon request in business-to-business transactions to ensure transparency and prevent discriminatory practices. The GTC may include clauses specific to certain categories of customers and also indicate the competent court in the event of a dispute.