{"id":11854,"date":"2020-11-09T15:49:40","date_gmt":"2020-11-09T14:49:40","guid":{"rendered":"https:\/\/dev.andersen.dotandmedia.com\/?p=11854"},"modified":"2024-02-14T17:28:06","modified_gmt":"2024-02-14T16:28:06","slug":"the-shareholders-loan-needs-a-special-minute","status":"publish","type":"post","link":"https:\/\/dev.andersen.dotandmedia.com\/en\/the-shareholders-loan-needs-a-special-minute\/","title":{"rendered":"The shareholders&#8217; loan needs a special minute"},"content":{"rendered":"<p>The loans of the shareholders can be opposed to the tax authorities only if provided by a special minute and then accounted accordingly. If not, it can be considered as\u00a0 hidden profit for the company.<\/p>\n<p>This is what the Court of Cassation has stated with ordinance no. 24746 of November 5th\u00a0 2020.<\/p>\n<p>The Court of Cassations stated that the absence of the shareholders&#8217; minute could not be considered as a simple formal irregularity, but it represents a fundamental accounting element in order to qualify the transfer of money as a shareholders&#8217; loan, also for tax purposes.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The loans of the shareholders can be opposed to the tax authorities only if provided by a special minute and then accounted accordingly. If not, it can be considered as\u00a0 hidden profit for the company. This is what the Court of Cassation has stated with ordinance no. 24746 of November 5th\u00a0 2020. The Court of [&hellip;]<\/p>\n","protected":false},"author":13,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[50],"tags":[],"class_list":["post-11854","post","type-post","status-publish","format-standard","hentry","category-insights"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>The shareholders&#039; loan needs a special minute - Andersen Italy<\/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:\/\/dev.andersen.dotandmedia.com\/en\/the-shareholders-loan-needs-a-special-minute\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The shareholders&#039; loan needs a special minute - Andersen Italy\" \/>\n<meta property=\"og:description\" content=\"The loans of the shareholders can be opposed to the tax authorities only if provided by a special minute and then accounted accordingly. 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