Validez en el proceso penal de las entradas y registros acordadas en la jurisdicción contenciosa y cosa juzgada material: Sentencia del Tribunal Constitucional 31/2025, de 10 de febrero

Abstract

Constitutional Court Judgment 31/2025 offers a thought-provoking examination of the principle of the finality of judicial decisions. The ruling is framed around the frequent overlap between administrative orders authorizing home searches in tax proceedings and the use of the resulting evidence in criminal trials. Against this backdrop, the Court ultimately reaffirms well-established case law concerning the reassessment of evidence on appeal and the heightened duty to provide reasoning when overturning acquittals at first instance.