Judgment: Treasury Collects Entrepreneurs in Case of Delay – Despite Punctual Taxes

Handelsblatt

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Even without tax afterpayment, a late payment will be due as soon as entrepreneurs exceed the deadline for determining profits. The Bundesfinanzhof ended the practice of collec tives.

Autónomos y Emprendedores

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The Supreme Court has obliged the Treasury to apply all the consequences of a tax simulation. Even if that means returning part of the corporation tax to the business under investigation and, however, not being able to charge the relevant IRPF member because it has already been prescribed. Judgment 990/2026, of 24 July, may affect the thousands of professionals and self-employed corporations to whom the Treasury has personally attributed revenue…