Finance Cannot Prevent the Second Opportunity to All Self-Employed with Serious Tax Sanctions
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A ruling of the Provincial Court of the Balearic Islands has just given the right to an autonomous person whom the Treasury wanted to leave out of the Second Chance for accumulating six tax penalties that, according to the Tax Agency, prevented him from cancelling his debts. The judges reject the interpretation of the Treasury to automatically add all the penalties, even if they exceed a certain threshold altogether, and stress that if each indi…
A ruling of the Provincial Court of the Balearic Islands has given the reason for an autonomous person whom the Treasury wanted to prevent from taking advantage of the Law of Second Opportunity. The reason was none other than the accumulation of six tax penalties, which it classified as serious, and which amounted to barely 5,389,86 euros. This ruling can open a new way for autonomous and small indebted entrepreneurs who had ruled out cancelling…
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