- The Arnhem-Leeuwarden Court of Appeal concluded that the remuneration agreed in the settlement agreement (VSO) was not for parts of the company that had already been transferred to Stichting Y in 2014, as the parties had explicitly excluded the name B and software from the transfer.
- In 2014, X VOF and Stichting Y established clear agreements regarding the transfer of company Z, which included specific exclusions, indicating that both parties were aware of what was being transferred.
- The court ruled that the appeal by X VOF was unfounded, reaffirming that the inclusion of the agreements in the VSO in 2019 did not change the original intentions regarding the transferred assets.
Source Taxlive
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