Limitations regarding the use of quotes
The quotes provided here reflect statements from a specific decision. Accordingly, the International Legal Consortium (ILC) cannot guarantee that an appellate court has not reversed a lower court decision which may influence the applicability or influence of a given quote. All quotes have been selected based on the subjective evaluations undertaken by the ILC meaning that quotes provided here may not accurately or comprehensively represent a given court’s opinion or conclusion, as such quotes may have originally appeared alongside other negative opinions or accompanying facts. Further, some quotes are derived from unofficial English translations, which may alter their original meaning. We emphasize the need to review the original decision and related decisions before authoritatively relying on quotes. Using quotes provided here should not be construed as legal advice and is not intended to be a substitute for legal counsel on any subject matter in any jurisdiction. Please see the full limitations at https://www.tobaccocontrollaws.org/about.
The Tax and Customs Administration audited British American Tobacco (BAT) and discovered that the tobacco manufacturer deducted too many costs from its profit. Consequently, too little tax had been paid in the Netherlands for several years. BAT alleged that all compensation was business-related and therefore fully deductible.
The Court largely ruled in favor of the Tax and Customs Administration, finding that BAT’s profit was 1.8 billion euros higher than it declared. The Court ordered payment of the back taxes in addition to a fine of approximately 107 million euros.