Linda Pavan Directors’ Liability Under EU Law: A Wake-Up Call for Small Business Owners The Ruling You Cannot Ignore On 11 July 2025 , the Dutch Supreme Court confirmed that Article 36(4) of the Invorderingswet 1990 (IW 1990), the Dutch directors’ liability scheme for unpaid tax debts — ... COMPLIANCE ES IT Linda Pavan NL TAX 13 Aug 2025
Linda Pavan BV or Sole Proprietorship: Don’t Let a Legal Form Fool You The False Comfort of a BV In the past few months, I’ve seen an unmistakable trend: entrepreneurs abandoning their sole proprietorships and rushing to set up a private limited company (BV) . The Chambe... COMPLIANCE ES IT Linda Pavan NL 12 Aug 2025
Linda Pavan ESG for Dutch Micro and Small Businesses: A Straight Talk from the Finance Kitchen Table Sit Down, Let’s Make Sense of ESG—Together After 25 years working in finance and tax here in the Netherlands, there’s one thing I know: most rules have a reason, and most fears are just questions wait... COMPLIANCE Linda Pavan 19 May 2025
Linda Pavan The Privilege Paradox: Can Confidentiality Survive the Fight Against Financial Crime? XTROVERSO PERSPECTIVE: WHEN PRINCIPLES COLLIDE, STRUCTURE MUST SPEAK At the intersection of law, ethics, and power lies one of the most complex dilemmas of our time: Can Legal Professional Privilege (... COMPLIANCE ES IT Linda Pavan NL 13 May 2025
Linda Pavan Excessive Borrowing Act: When Compliance Replaces Understanding Purpose or Panic? The Excessive Borrowing Act (Wet excessief lenen bij eigen BV) was not born in a vacuum. It emerged from a legitimate concern: director-major shareholders (DGAs) who borrow millions ... COMPLIANCE ES IT Linda Pavan NL 10 May 2025
Linda Pavan Why Helping You Could Cost Us: The New Reality of Tax Enforcement Strategic Context: From Personal Risk to Shared Responsibility Since 1 July 2009, Dutch tax law has quietly reshaped its power dynamics. With the introduction of the Fourth Tranche Awb , fines for tax... COMPLIANCE ES IT Linda Pavan NL 8 May 2025
