Hidden business succession occurs when a natural person managing a commercial activity or a legal entity creates a new company to which all or part of the assets are contribute . of the previous oneIn this way. Said business succession is configur whenever the same or a substantial part of the assets. Staff, activity and identity of clients coincide. Among other differentiating elements of the activity. Actually in the succession of a fraudulent company. It pivots on the idea of ​​​​creating a new company. Replacing another that has debts with the Public Tax Administration in order to continue with the activity of the latter. Trying to avoid the collection actions of the Treasury.

Assumptions of responsibility Depending

In this case, a fraudulent intention is not require in order to hinder the collection power of the Administration, but, on the Japan Telegram Number Data contrary. The simple fact of continuing the activity or business of the main debtor activates this assumption of responsibility. In the case at hand. The new society would be subject to derivation by continuing the client’s activity without settling its debts in the previous analogous activity. For its part. The assumption of article a) would have its liability of a joint and several nature.

The case included in said section makes

This assumption refers, therefore, to the creation of a company by the taxpayer in order to create insolvency before the Public Treasury and avoid paying the debt. Allowing it to continue its activity through the creation of a Germany Telegram Number List company. Giving rise to the already analyzed figure of company succession. Finally, it is appropriate to specify that the tax person responsible has the right to request the suspension of payment if he provides a bond or guarantee sufficient to ensure satisfaction of the debt in the event that it is not contested.