{"id":7342,"date":"2019-11-21T12:28:33","date_gmt":"2019-11-21T11:28:33","guid":{"rendered":"https:\/\/dev.andersen.dotandmedia.com\/the-presumption-of-profits-allocation-to-shareholders-in-limited-liability-company\/"},"modified":"2020-06-11T18:04:14","modified_gmt":"2020-06-11T16:04:14","slug":"the-presumption-of-profits-allocation-to-shareholders-in-limited-liability-company","status":"publish","type":"post","link":"https:\/\/dev.andersen.dotandmedia.com\/en\/the-presumption-of-profits-allocation-to-shareholders-in-limited-liability-company\/","title":{"rendered":"The presumption of profits allocation to shareholders in limited liability company"},"content":{"rendered":"<p>The Supreme Tax Court with the decision n. 27049\/2019 ruled that the presumption of the pro quota assignment to shareholders of the extra-accounting profits of LTD company that are verified in tax audit, can be applied even if the same shareholders are set up in the form of a company.<\/p>\n<p>The Supreme Tax Court ruled that it won\u2019t be possible to oppose the existence of this type of shareholders (legal entities) in order not to apply the presumption of profit allocation.<\/p>\n<p>The abovementioned decision stated that the presumption of the attribution of extra-accounting profits to the shareholders of a limited company with a narrow social base extends its effectiveness to the further degree when a company participates in the capital company holding the business, so that the whole social structure is still characterized by narrowness.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Supreme Tax Court with the decision n. 27049\/2019 ruled that the presumption of the pro quota assignment to shareholders of the extra-accounting profits of LTD company that are verified in tax audit, can be applied even if the same shareholders are set up in the form of a company. The Supreme Tax Court ruled [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":7978,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[50],"tags":[],"class_list":["post-7342","post","type-post","status-publish","format-standard","has-post-thumbnail","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 presumption of profits allocation to shareholders in limited liability company - 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-presumption-of-profits-allocation-to-shareholders-in-limited-liability-company\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The presumption of profits allocation to shareholders in limited liability company - Andersen Italy\" \/>\n<meta property=\"og:description\" content=\"The Supreme Tax Court with the decision n. 27049\/2019 ruled that the presumption of the pro quota assignment to shareholders of the extra-accounting profits of LTD company that are verified in tax audit, can be applied even if the same shareholders are set up in the form of a company. The Supreme Tax Court ruled [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/dev.andersen.dotandmedia.com\/en\/the-presumption-of-profits-allocation-to-shareholders-in-limited-liability-company\/\" \/>\n<meta property=\"og:site_name\" content=\"Andersen Italy\" \/>\n<meta property=\"article:published_time\" content=\"2019-11-21T11:28:33+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2020-06-11T16:04:14+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/dev.andersen.dotandmedia.com\/wp-content\/uploads\/2018\/12\/shutterstock_416873344-small.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2449\" \/>\n\t<meta property=\"og:image:height\" content=\"1632\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Sonia Spagnol\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Sonia Spagnol\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/dev.andersen.dotandmedia.com\\\/en\\\/the-presumption-of-profits-allocation-to-shareholders-in-limited-liability-company\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/dev.andersen.dotandmedia.com\\\/en\\\/the-presumption-of-profits-allocation-to-shareholders-in-limited-liability-company\\\/\"},\"author\":{\"name\":\"Sonia Spagnol\",\"@id\":\"https:\\\/\\\/dev.andersen.dotandmedia.com\\\/en\\\/#\\\/schema\\\/person\\\/cb5af12c5bec332705e6df89c8d9a1d1\"},\"headline\":\"The presumption of profits allocation to shareholders in limited liability company\",\"datePublished\":\"2019-11-21T11:28:33+00:00\",\"dateModified\":\"2020-06-11T16:04:14+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/dev.andersen.dotandmedia.com\\\/en\\\/the-presumption-of-profits-allocation-to-shareholders-in-limited-liability-company\\\/\"},\"wordCount\":146,\"image\":{\"@id\":\"https:\\\/\\\/dev.andersen.dotandmedia.com\\\/en\\\/the-presumption-of-profits-allocation-to-shareholders-in-limited-liability-company\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/dev.andersen.dotandmedia.com\\\/wp-content\\\/uploads\\\/2018\\\/12\\\/shutterstock_416873344-small.jpg\",\"articleSection\":[\"Insights\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/dev.andersen.dotandmedia.com\\\/en\\\/the-presumption-of-profits-allocation-to-shareholders-in-limited-liability-company\\\/\",\"url\":\"https:\\\/\\\/dev.andersen.dotandmedia.com\\\/en\\\/the-presumption-of-profits-allocation-to-shareholders-in-limited-liability-company\\\/\",\"name\":\"The presumption of profits allocation to shareholders in limited liability company - 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