Citaat | Hoge Raad 29 juni 2012

Alinea 40 Hoge Raad 29 juni 2012

Een alinea uit Hoge Raad 29 juni 2012, ECLI:NL:HR:2012:BW1981.

The Loss or part thereof can be included in an agreement with the Netherlands tax authorities whereby is agreed that The Loss or part thereof can not be offset, or can only be offset under certain restrictions, under the condition that prior to such agreement written approval has been obtained from The Seller. If such approval has not been obtained, article 2 and 3 applies for that part of The Loss that has been included in the agreement with the tax authorities, in the sense that such part of The Loss will be deemed to be offset.

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