COURT JUDGEMENT | altroverso

4 Articles

Paolo Maria Pavan ×

Low valuation backfires in BV contribution case

by Paolo Maria Pavan

Apr 7, 2026

What is the situation? A veterinary practice contributed to BVs in December 2020 was valued by the taxpayers at about €545,000, including €400,000 goodwill. The same business had received a prior priv...

COURT CASE COURT RULING Paolo Maria Pavan

Real estate transfer reclassified as dividend

by Paolo Maria Pavan

Apr 6, 2026

What is the situation? A Breda tax court upheld a 2018 income tax assessment based on €2,561,773 of Box 2 income (taxed income from a substantial interest in a private company), a€36,000 salary correc...

COURT CASE COURT RULING Paolo Maria Pavan

Transfer tax relief denied on holiday home

by Paolo Maria Pavan

Apr 5, 2026

What is the situation? On €100,000, the buyer paid €10,400 transfer tax at 10.4%. She tried to recover €8,400 by claiming the 2% owner-occupier rate (a reduced rate offered if the property becomes the...

COURT CASE COURT RULING Paolo Maria Pavan

Losses alone do not prove a business

by Paolo Maria Pavan

Apr 4, 2026

What is the situation? A Dutch court upheld a 2020 income tax assessment after the tax authority refused a sole trader’s declared business loss of €12,477. The taxpayer had no revenue in 2020, only €2...

COURT CASE COURT RULING Paolo Maria Pavan