Tromp also acquitted on appeal in case Saffier

12/10/2018

The Court today also fully acquitted Emsley Tromp, the former president of the Central Bank of Curaçao and St Maarten, of appeal intentionally making incorrect income tax returns.

Unlike the Court of First Instance at first instance, the Court is of the opinion that it has not been established beyond reasonable doubt that the income tax returns for 2006 to 2014 were incorrectly made, as charged by the public prosecutor. For that reason, the suspect must be acquitted. But even if it is assumed that the reports were made incorrectly, it cannot be established beyond reasonable doubt that, as the accused is accused, it is his intention that these reports were made incorrectly.

The reason for this is, in short, that these declarations - in which the so-called reversal scheme was applied - were based on an arguable position and that these declarations were made by a tax expert adviser whom the suspect could certainly rely on with regard to this extremely complex tax arrangement. The Court therefore concludes that the evidence is insufficient to establish that the suspect was guilty of the charges.

Read the verdict here.

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