Citaat | Parket bij de Hoge Raad 13 september 2005
Alinea 71 Parket bij de Hoge Raad 13 september 2005
Een alinea uit Parket bij de Hoge Raad 13 september 2005, ECLI:NL:PHR:2005:AS8484.
With respect to the conduct attributed to the applicant in the two proceedings, the Court notes that he was finally convicted by the Court of Appeal on 24 April 2003 pursuant to sections 2 and 4 of the Tax Offences Act for having failed to file his tax return for the income year 1991 with the intent of evading part of the tax due, amounting in total to SEK 2,336,723. The tax surcharges, however, were imposed on him by the tax authorities and the administrative courts pursuant to chapter 5, section 2 of the Taxation Act because he had failed to file his tax return for the fiscal year 1991, resulting in the tax authorities having to make a discretionary assessment of the applicant's income for the said year.
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