Citaat | Parket bij de Hoge Raad 7 mei 1997

Alinea 93 Parket bij de Hoge Raad 7 mei 1997

Een alinea uit Parket bij de Hoge Raad 7 mei 1997, ECLI:NL:PHR:1997:AA3201.

payments which, under the name of interest, are made to a head office by its permanent establishment with respect to loans made by the former to the latter. In that case, the main issue is not so much whether a debtor/creditor relationship should be recognized within the same legal entity as whether an arm's length interest rate should be charged. This is because: - from the legal standpoint, the transfer of capital against payment of interest and an undertaking to repay in full at the due date is really a formal act incompatible with the true legal nature of a permanent establishment; - from the economic standpoint, internal debts and receivables may prove to be non-

Zelf controleren

Voor dit citaat hoeft niemand Bron op zijn woord te geloven. Het document dat rechtspraak.nl publiceerde, staat op https://bron.page/api/v1/blobs/f92e331aede52e91bbc86ff54fbe0c0fd76e1ec46932f161f7081ec0003f3d2f. Wie het ophaalt en de SHA-256 ervan berekent, krijgt f92e331aede52e91bbc86ff54fbe0c0fd76e1ec46932f161f7081ec0003f3d2f, en de alinea staat in dat document op bytes 36738 tot 37428.