Criminals can deduct costs of crime / Expatica Netherlands, 24 Jan 2005

http://www.expatica.com/source/site_article.asp?subchannel_id=1&story_id=16110&name=Criminals+can+deduct+costs+of+crime
"The costs must have a direct relationship to the criminal offence, and be costs that a criminal otherwise would not have incurred. 'A second condition is that the criminal offence must be carried out.' "