26 Jul 2019
DELCO PARTICIPATION B.V. v. CHIHO - TIANDE GROUP LTD AND ANOTHER
- Citation
- [2019] HKCFI 1853
- Court
- Court of First Instance
- Case number
- HCA3040/2015
The court permitted the plaintiff to amend its Replies to plead the alleged Scheme and associated particulars except for specified particulars (paragraphs 6.2(1)(b) and (c) of the proposed ReAmended Reply and associated paragraphs 6.2(3) and (4)) because there was sufficient independent evidential basis beyond the Dutch Tax Authority's report (affidavits, accounting records and documents) to raise a non‑speculative, arguable case explaining accounting entries and challenging the existence of the Debts; direct prefatory reliance on the Dutch Tax Authority's opinions was disallowed as inadmissi…