Citaat | Parket bij de Hoge Raad 13 september 2005

Alinea 82 Parket bij de Hoge Raad 13 september 2005

Een alinea uit Parket bij de Hoge Raad 13 september 2005, ECLI:NL:PHR:2005:AS8484.

Under the case-law of the Criminal Division of the Court of Cassation, while there is no requirement that fraudulent means should have been used for the offence under Article 1741 of the General Tax Code to be made out, the accused must nevertheless have "wilfully" failed to make his returns within the prescribed time. Thus, the constitutive elements of that offence are different from those of the "fiscal offence" under Article 1728 of the General Tax Code, which is constituted by the failure to make the returns within the prescribed period. In other words, Articles 1741 and 1728 of the General Tax Code do not relate to the same offence, such that no question can arise in the instant case under Article 4 of Protocol No. 7.

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