La bassa valutazione si ritorce contro nel caso di contributo BV 7 apr. 2026 Fiscaliteit Linda Pavan Geraedts 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 Meer lezen
Trasferimento immobiliare riclassificato come dividendo 6 apr. 2026 Fiscaliteit Linda Pavan Geraedts 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 Meer lezen
Le perdite da sole non dimostrano un'attività commerciale 4 apr. 2026 Fiscaliteit Linda Pavan Geraedts 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 Meer lezen
