Citaat | Parket bij de Hoge Raad 29 september 2017

Onder 5.19 Parket bij de Hoge Raad 29 september 2017

Een alinea uit Parket bij de Hoge Raad 29 september 2017, ECLI:NL:PHR:2017:994.

11. The audit revealed that a credit card payment had been made by one of the employees of Company ICO to a third person, during business travel to country X, which was registered in the accounting records as an administrative cost. The importer had provided no acceptable explanation as to the nature of this payment. Therefore, doubts were raised as to the low profit earned, considering that the resale price of the goods was much higher than the price declared at importation, and as to the amount of the administrative costs registered.

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