The debts of a business are not always inherited: the TEAC imposes limitations on the Treasury

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The debts of a business are not always inherited: the TEAC imposes limitations on the Treasury

The fines that Treasury has imposed on a business partner are not transferable debts, provided that the business is deceased and its heir is not in charge of the business. Thus established by the Central Economic-Administrative Tribunal (TEAC), in a recent decision, which gave the right to a taxpayer in this situation. TEAC judges state that, in these cases, the Administration cannot derive the sanction imposed on a deceased businessman to his h…