Solution : https://service.sap.com/sap/support/notes/1053094 (SAP Service marketplace login required)
Key words :
deferred tax transfer generates, abap short dump, direct tax posting, direct tax postings, tax return items, deferred tax, rfumsv25 report, terms xauto, system settings, sufficient space
Related Notes :
1368467 | RFUMSV25: Transfer documents not selected are not processed |