Altroverso Rulings | Dutch Court and Tax Analysis

29 Articles

COURT CASE ×

A BV Does Not Fix Weak Rent Decisions

Paolo Maria Pavan

What happened ? The Amsterdam subdistrict court ruled on 13 March 2026 on a dispute between a landlord, BV, and a tenant, who rented a former school building for an art concept. The lease ran for five...

COURT CASE COURT RULING Paolo Maria Pavan

May 13, 2026

Turboliquidation Does Not Erase Creditor Duty

Paolo Maria Pavan

What happened ? On 11 March 2026, the Rotterdam District Court held two directors personally liable after their company was dissolved through turboliquidation while a creditor claim was still pending....

COURT CASE COURT RULING Paolo Maria Pavan

May 12, 2026

When a VOF Runs on Family, Not Governance

Paolo Maria Pavan

What happened ? The District Court of The Hague, in an interim judgment of 25 February 2026, held that this flower-growing VOF between two brother-controlled BVs will be dissolved for weighty reasons ...

COURT CASE COURT RULING Paolo Maria Pavan

May 11, 2026

Deadlock Claims Need Evidence, Not Frustration

Paolo Maria Pavan

What happened ? The Utrecht preliminary relief judge refused to force the transfer of a 50% shareholding in a real estate company. One shareholder argued that the other was obliged under the articles ...

COURT CASE COURT RULING Paolo Maria Pavan

May 8, 2026

Confidentiality Will Not Shield a Disputed Valuation

Paolo Maria Pavan

What happened ? On 18 February 2026, the Enterprise Chamber of the Amsterdam Court of Appeal ruled in a shareholder price-setting dispute under Article 2:343c Dutch Civil Code. An expert had been appo...

COURT CASE COURT RULING Paolo Maria Pavan

May 7, 2026

Informal Transfers Become Real Debt

Paolo Maria Pavan

What happened ? The Amsterdam Court of Appeal resolved a dispute between a BV and a sole proprietor, the director’s former spouse. From 2014 to 2019, profit shifted from the sole proprietorship to the...

COURT CASE COURT RULING Paolo Maria Pavan

May 6, 2026

Missing Tax Discipline Becomes Governance Exposure

Paolo Maria Pavan

What happened ? The Advocate General at the Dutch Supreme Court issued a conclusion on 17 April 2026 in a tax case involving a taxpayer active in real estate who had not filed Dutch income tax and hea...

COURT CASE COURT RULING Paolo Maria Pavan

May 5, 2026

VAT Exemption Requires Formal Recognition

Paolo Maria Pavan

What happened ? On 27 March 2026, the Advocate General at the Dutch Supreme Court advised rejecting the cassation appeal of Stichting [X]. The foundation supplied teachers to primary schools between 1...

COURT CASE COURT RULING Paolo Maria Pavan

May 4, 2026

Shared practice, shared risk after breakup

Paolo Maria Pavan

What happened ? On 6 February 2026, the North Holland District Court in Haarlem gave a summary ruling in a dispute between two former spouses who ran a dental practice together through a Dutch partner...

COURT CASE COURT RULING Paolo Maria Pavan

Apr 24, 2026

Brand risk ignored, seller liability lost

Paolo Maria Pavan

What happened ? On 21 January 2026, the Amsterdam District Court rejected Babilou Family Netherlands’ claim against the sellers of MC Child Holding. After acquiring MC Child Holding in 2021, a third p...

COURT CASE COURT RULING Paolo Maria Pavan

Apr 23, 2026

Claim Fails on Limitation and Director Liability

Paolo Maria Pavan

What is the situation? The District Court of The Hague rejected Dynatools’ claim against Oranjewoud on 21 January 2026. Dynatools tried to hold Oranjewoud, the former director of Delphi Data, personal...

COURT CASE COURT RULING Paolo Maria Pavan

Apr 22, 2026

Supreme Court narrows supervisory director liability

Paolo Maria Pavan

What is the situation? On 30 January 2026, the Dutch Supreme Court partly overturned a ruling on supervisory director liability. The core issue was not whether the supervisory directors failed in supe...

COURT CASE COURT RULING Paolo Maria Pavan

Apr 21, 2026

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