- Simulation as a legal transaction is lawful unless it is aimed at an unlawful purpose, such as circumventing VAT rules
- Judicial expert reports are considered evidence, while extrajudicial expert reports do not have probative value
- The intention of parties in a transaction cannot be proven through the interposition of persons if the transaction would have been affected by absolute nullity for illicit cause
- Extrajudicial expert reports are considered mere documents in proceedings and do not always have value as evidence
- Failure to take extrajudicial expert reports into account does not violate the right of defense as a ground of appeal.
Source: filipandcompany.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
