When the Entity File Does Not Reconcile What happened? On 24 March 2026, Advocate General P.J. Wattel at the Parket bij de Hoge Raad issued conclusion ECLI:NL:PHR:2026:283 in case 23/03848. The case concerns a self-employed labour and proce... COURT RULING Paolo Maria Pavan May 22, 2026
When the Bank File Becomes Business Risk What happened ? Rechtbank Amsterdam ruled on 11 March 2026 that ING could terminate the bank relationships of a BV and its sole director and shareholder. The company worked in temporary work, green ma... COURT RULING Paolo Maria Pavan May 21, 2026
Cross-border payroll needs written scope What happened ? Rechtbank Zeeland-West-Brabant issued a first-instance civil judgment on 15 April 2026 in ECLI:NL:RBZWB:2026:3005. A Dutch roofing company, Neo Dak, had worked for years with an admini... COURT RULING Paolo Maria Pavan May 20, 2026
The Address Is Now a Control File What happened ? Rechtbank Overijssel upheld the recovery of a € 3,000 forfeited penalty in a Deventer enforcement case about non-independent occupation of housing. The address had already been subject... COURT RULING Paolo Maria Pavan May 19, 2026
VAT Follows Supply, Not Group Labels What is the situation On 13 May 2026, the Court of Justice of the European Union ruled in Case C-603/24, Stellantis Portugal. A transfer price adjustment between group companies, recorded through debi... COURT RULING Paolo Maria Pavan May 18, 2026
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
