Citaat | Hoge Raad 7 mei 1997

Alinea 45 Hoge Raad 7 mei 1997

Een alinea uit Hoge Raad 7 mei 1997, ECLI:NL:HR:1997:AA3195.

"(blz. 6) (...) 12.1. This raises the question as to what extent such accounts should be relied upon when they are based on agreements between the head office and its permanent establishments (...) Clearly, such internal agreements cannot qualify as legally binding contracts. (blz. 7) However, to the extent that the trading accounts of the head office and the permanent establishments are both prepared symmetrically on the basis of such agreements and that those agreements reflect the functions performed by the different parts of the enterprise, these trading accounts could be accepted by tax authorities. (...) However, where trading accounts are based on internal agreements that reflect purely artificial arrangements instead of the real economic functions of the different parts of the enterprise, these agreements should simply be ignored and the accounts corrected accordingly. (...)"

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