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Unsubstantiated advertising receipts retained after identifiable...
Unsubstantiated advertising receipts can constitute proceeds of crime, allowing attachment of equivalent property when direct proceeds are unavailable.
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Unsubstantiated advertising receipts retained after identifiable advertising expenditure, where no agreement or supporting material establishes the claimed commission, may be treated as proceeds of crime in the recipient's possession when the statutory burden is not discharged. Property of equivalent value may be provisionally attached where directly or indirectly derived criminal property is unavailable because it has vanished or been laundered. Immovable property so attached represents the value of unavailable proceeds, rather than direct proceeds of crime.
Unsubstantiated advertising receipts retained after identifiable advertising expenditure, where no agreement or supporting material establishes the claimed commission, may be treated as proceeds of crime in the recipient's possession when the statutory burden is not discharged. Property of equivalent value may be provisionally attached where directly or indirectly derived criminal property is unavailable because it has vanished or been laundered. Immovable property so attached represents the value of unavailable proceeds, rather than direct proceeds of crime.
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