{"id":1100,"date":"2017-03-31T21:25:39","date_gmt":"2017-03-31T19:25:39","guid":{"rendered":"https:\/\/novio.tax\/?p=1100"},"modified":"2024-05-01T21:27:46","modified_gmt":"2024-05-01T19:27:46","slug":"italian-supreme-court-issues-guidance-on-beneficial-ownership-conditions-for-pure-holding-companies","status":"publish","type":"post","link":"https:\/\/novio.tax\/nl\/blogs\/het-italiaanse-hooggerechtshof-vaardigt-richtsnoeren-uit-over-de-voorwaarden-voor-uiteindelijke-gerechtigdheid-voor-zuivere-holdings\/","title":{"rendered":"Italiaans Hooggerechtshof geeft richtlijnen over voorwaarden voor uiteindelijke begunstiging voor zuivere holdings"},"content":{"rendered":"<article>\n<div class=\"gradient\">\n<p>Gezien de overlap tussen de verschillende bepalingen over verdragsmisbruik en uiteindelijke gerechtigdheid, wordt de feitelijke substantie van bedrijven steeds belangrijker, vooral in het geval van holdings die een beperkte substantie hebben vanwege de aard van hun activiteiten. Het Italiaanse geval kan internationale groepen met holdings die geen zakelijke activiteiten of investeringen hebben, geen bedrijfspanden, geen personeel en geen aandelen bezitten buiten deelname in de gecontroleerde dochteronderneming, een argument verschaffen in discussies met belastingdiensten over uiteindelijke gerechtigdheid. In dit document hebben we een aantal bijkomende overwegingen voor internationale groepen ge\u00efdentificeerd en verduidelijkt.<\/p>\n<p><strong>Enkele historische opmerkingen<\/strong><\/p>\n<p>Oorspronkelijk werd in het OESO-modelbelastingverdrag van 1977 het begrip uiteindelijke gerechtigdheid ge\u00efntroduceerd als een antimisbruikbepaling. In recente versies van het OESO-modelbelastingverdrag en het bijbehorende commentaar heeft de OESO het begrip uiteindelijke gerechtigdheid voor belastingverdragsdoeleinden verder uitgewerkt (artikel 10 OESO-modelbelastingverdrag en bijbehorend OESO-commentaar). De ontvanger van een inkomstenbron wordt beschouwd als de uiteindelijk gerechtigde op basis van de macht om alle bedragen te gebruiken en ervan te genieten, niet beperkt door een contractuele of wettelijke verplichting om de betalingen aan een andere persoon door te geven. In de dagelijkse praktijk zien we vaak een of een combinatie van argumenten die worden aangevoerd in Pr\u00e9vost, Velcro, Indofood en de zaken Cadbury Schweppes (C-196\/04), Weald Leasing (C-103\/09), RBS Deutschland (C-277\/09), Part Services (C-425\/06) en SICES (C-155\/13) van het Europees Hof van Justitie (\"HvJ\").<\/p>\n<\/div>\n<\/article>","protected":false},"excerpt":{"rendered":"<p>Pr\u00e9vost, Velcro en Cadbury Schweppes worden gezien als mijlpaalzaken in de context van beneficial ownership. Een recente beslissing van het Italiaanse Hooggerechtshof, waarin het verduidelijkt dat de voorwaarden voor economische eigendom voor holdingvennootschappen niet moeten worden getoetst op basis van een significante organisatorische aanwezigheid, kan worden toegevoegd aan deze lijst van \"mijlpaalzaken inzake economische eigendom\". Het Italiaanse Hooggerechtshof corrigeert een verkeerde interpretatie van de begrippen uiteindelijke begunstigde en plaats van werkelijke leiding, rekening houdend met de aard van de activiteiten die worden uitgevoerd door een zuivere holding. Vervolgens benadrukt het Italiaanse Hooggerechtshof dat het loutere gebrek aan operationele substantie van holdings (op zich) geen indicator mag zijn voor de afwezigheid van economische eigendom.<\/p>","protected":false},"author":1,"featured_media":1101,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1100","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blogs"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Italian Supreme Court issues guidance on beneficial ownership conditions for pure holding companies - NovioTax<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/novio.tax\/nl\/blogs\/het-italiaanse-hooggerechtshof-vaardigt-richtsnoeren-uit-over-de-voorwaarden-voor-uiteindelijke-gerechtigdheid-voor-zuivere-holdings\/\" \/>\n<meta property=\"og:locale\" content=\"nl_NL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Italian Supreme Court issues guidance on beneficial ownership conditions for pure holding companies - NovioTax\" \/>\n<meta property=\"og:description\" content=\"Pr\u00e9vost, Velcro and Cadbury Schweppes are being perceived as landmark cases in the context of beneficial ownership. A recent decision by the Italian Supreme Court, in which it clarifies that beneficial ownership conditions for holding companies should not be tested based on significant organizational presence, has the potential to be added to this list of \u201cbeneficial ownership landmark cases\u201d. The Italian Supreme Court corrects a misinterpretation of the concepts of beneficial ownership and place of effective management, taken into account the nature of the activities carried out by a pure holding company. Subsequently the Italian Supreme Court emphasizes that the mere lack of operational substance of holding companies (in itself) should not be an indicator of the absence of beneficial ownership.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/novio.tax\/nl\/blogs\/het-italiaanse-hooggerechtshof-vaardigt-richtsnoeren-uit-over-de-voorwaarden-voor-uiteindelijke-gerechtigdheid-voor-zuivere-holdings\/\" \/>\n<meta property=\"og:site_name\" content=\"NovioTax\" \/>\n<meta property=\"article:published_time\" content=\"2017-03-31T19:25:39+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-05-01T19:27:46+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/novio.tax\/wp-content\/uploads\/2024\/05\/italian-supreme-court-issues-guidance-on-beneficial-ownership-conditions-for-pure-holding-companies_66328b967b2ee.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"700\" \/>\n\t<meta property=\"og:image:height\" content=\"250\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Geschreven door\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Geschatte leestijd\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minuten\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/novio.tax\/blogs\/italian-supreme-court-issues-guidance-on-beneficial-ownership-conditions-for-pure-holding-companies\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/novio.tax\/blogs\/italian-supreme-court-issues-guidance-on-beneficial-ownership-conditions-for-pure-holding-companies\/\"},\"author\":{\"name\":\"admin\",\"@id\":\"https:\/\/novio.tax\/#\/schema\/person\/4c306d58837075807d74d3cc4f4125a4\"},\"headline\":\"Italian Supreme Court issues guidance on beneficial ownership conditions for pure holding companies\",\"datePublished\":\"2017-03-31T19:25:39+00:00\",\"dateModified\":\"2024-05-01T19:27:46+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/novio.tax\/blogs\/italian-supreme-court-issues-guidance-on-beneficial-ownership-conditions-for-pure-holding-companies\/\"},\"wordCount\":250,\"publisher\":{\"@id\":\"https:\/\/novio.tax\/#organization\"},\"image\":{\"@id\":\"https:\/\/novio.tax\/blogs\/italian-supreme-court-issues-guidance-on-beneficial-ownership-conditions-for-pure-holding-companies\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/novio.tax\/wp-content\/uploads\/2024\/05\/italian-supreme-court-issues-guidance-on-beneficial-ownership-conditions-for-pure-holding-companies_66328b967b2ee.jpeg\",\"articleSection\":[\"Blogs\"],\"inLanguage\":\"nl-NL\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/novio.tax\/blogs\/italian-supreme-court-issues-guidance-on-beneficial-ownership-conditions-for-pure-holding-companies\/\",\"url\":\"https:\/\/novio.tax\/blogs\/italian-supreme-court-issues-guidance-on-beneficial-ownership-conditions-for-pure-holding-companies\/\",\"name\":\"Italian Supreme Court issues guidance on beneficial ownership conditions for pure holding companies - 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