Who can dispute the tax on the self-employed

Only in cases where someone is hospitalized, unemployed, studying or imprisoned will the presumptive income announced by the government be contested. This figure starts from the amount of 10,920 euros and reaches up to €14,196.

This means that even if someone wants to work less for various reasons or even if their income is really low, they will be taxed on the presumed income. In the broader effort to curb tax evasion and under-reporting by an extremely large section of the self-employed and personal enterprises, some will be forced to pay higher taxes without being able to fight back, as the reasons one can invoke are limited to those listed above.

However, they can ask the tax office to inspect them and then appeal to the Dispute Resolution Directorate - except that the audit of the tax office can be opened not only for one financial year, but for more and the...