Citaat | Parket bij de Hoge Raad 19 december 2014

Onder 4.15 Parket bij de Hoge Raad 19 december 2014

Een alinea uit Parket bij de Hoge Raad 19 december 2014, ECLI:NL:PHR:2014:2728.

66. Thus, it appears that the authorities were attempting to compel the applicant to submit documents which would have provided information as to his income with a view to the assessment of his taxes. Indeed, (…), it was in particular important for the authorities to know whether or not the applicant had obtained any income which had not been taxed. While it is not for the Court to speculate as to what the nature of such information would have been, the applicant could not exclude that, if it transpired from these documents that he had received additional income which had not been taxed, he might be charged with the offence of tax evasion.

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