The Fundamental Right to the Inviolability of the Home and Tax Authorities’ Inspection Activities

Abstract

The purpose of this paper is to analyze the potential intrusion of the Tax Administration into taxpayers’ homes, in the exercise of its powers and to ensure the citizens’ duty to contribute to the financing oI public expenses. To this end, a legal study has been conducted on the legislation and existing case-law on the matter, outlining the essential aspects oI the fundamental right to the inviolability of the home and the requirements that must be met by the legal ruling authorizing entry and search within the framework oI a tax inspection