El procedimiento contencioso administrativo y la autorización de entrada en domicilio por motivos tributarios

Abstract

The procedural law which cover the entry in protected addresses such as head office or homes in actions coming from the area of the tax administration not have in the Spanish State sufficient development according with the importance of the rights involved which it may safeguard. This situation causes some procedural chaos in the proceedings at the courts with the risks for the person affected. However, the tax administration is increasing the request authorisation to entry in protected addresses maybe due a procedural law which is not safeguarding persons rights. Nevertheless, the case law reaches some advances recognizing the application of some rules coming from the penal procedure law which regulate this type of intromissions, but there are doubts if the entry proceedings are covered with adequate procedural warranties according with the ECHR case law.