Citaat | Parket bij de Hoge Raad 17 december 2004

Alinea 151 Parket bij de Hoge Raad 17 december 2004

Een alinea uit Parket bij de Hoge Raad 17 december 2004, ECLI:NL:PHR:2004:AP5230.

'The place of effective management is the place where key management and commercial decisions that are necessary for the conduct of the entity's business are in substance made. The place of effective management will ordinarily be the place where the most senior person or group of persons (for example a board of directors) makes its decisions, the place where the actions to be taken by the entity as a whole are determined; however, no definite rule can be given and all relevant facts and circumstances must be examined to determine the place of effective management. An entity may have more than one place of management, but it can have only one place of effective management at any one time.'

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