Citaat | Parket bij de Hoge Raad 29 september 2017

Onder 5.20 Parket bij de Hoge Raad 29 september 2017

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

7. The importers were asked to provide proforma invoices, commercial invoices, copies of contracts, evidence of payment and all other documents relevant to the transaction, which could confirm that the declared price was indeed the price actually paid or payable. However, the importers provided only proforma invoices and commercial invoices issued by exporters. While the importers stated that they did not use Letters of Credit as a means of payment, they were unable to provide any evidence of payments for the goods. The importers also stated that there were no written sales contracts of the goods and that the goods were imported based on oral agreements with the exporters.

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