Quando il file dell'entità non si riconcilia 22 mag 2026 Paolo Maria Pavan For ZZP, CV and BV structures, weak links between work, invoices and owner payments can turn profit into tax exposure fast. COURT RULING LEDGER & TAX Paolo Maria Pavan Leggi di più
L'IVA segue la fornitura, non le etichette di gruppo 18 mag 2026 Paolo Maria Pavan For small cross-border groups, a year-end true-up needs contract, invoice and VAT logic that tell the same story before filing. COURT RULING LEDGER & TAX Paolo Maria Pavan Leggi di più
La mancanza di disciplina fiscale diventa esposizione alla governance 5 mag 2026 Paolo Maria Pavan Lost tax documentation is not leverage. It lets the tax authority rebuild your numbers from outside signals, with reversed proof and heavy penalties. COURT CASE COURT RULING LEDGER & TAX Paolo Maria Pavan Leggi di più
L'esenzione IVA richiede un riconoscimento formale 4 mag 2026 Paolo Maria Pavan Dutch AG advised rejecting a foundation’s VAT appeal: supplying teachers without recognised education status led to 21% VAT, interest and penalties. COURT CASE COURT RULING LEDGER & TAX Paolo Maria Pavan Leggi di più
Il fatturato nascosto diventa esposizione fiscale privata 9 apr 2026 Paolo Maria Pavan A Dutch court upheld a Box 2 assessment after UPS-linked turnover was missing from BV records. For SMEs, weak audit trails can become personal tax risk. COURT CASE COURT RULING LEDGER & TAX Paolo Maria Pavan Leggi di più
Rischio fiscale olandese dopo l'emigrazione e la dissoluzione della BV 8 apr 2026 Paolo Maria Pavan Moving abroad does not end Dutch tax exposure. For DGA founders, BV debt, pension reserves, and weak exit governance can trigger later claims. COURT CASE COURT RULING LEDGER & TAX Paolo Maria Pavan Leggi di più
La bassa valutazione si ritorce contro nel caso di contributo BV 7 apr 2026 Paolo Maria Pavan A Dutch court rejected a low BV contribution value after higher market bids emerged. For SMEs, tax valuation must reflect real sale evidence. COURT CASE COURT RULING LEDGER & TAX Paolo Maria Pavan Leggi di più
Trasferimento immobiliare riclassificato come dividendo 6 apr 2026 Paolo Maria Pavan A Dutch court treated an undervalued BV-to-CV property transfer as a Box 2 profit distribution. For SMEs, timing, valuation, and control are critical. COURT CASE COURT RULING LEDGER & TAX Paolo Maria Pavan Leggi di più
Le perdite da sole non dimostrano un'attività commerciale 4 apr 2026 Paolo Maria Pavan A Dutch court upheld the denial of a sole trader’s loss claim in 2026. For SMEs, the key test is provable profit potential, not effort alone. COURT CASE COURT RULING LEDGER & TAX Paolo Maria Pavan Leggi di più
