El derecho de defensa de los contribuyentes ante «vías de hecho» de la administración: la novedosa STS de 2 de julio de 2024, rec. Núm. 5831/2023, a propósito de un registro domiciliario en sede de la empresa

Abstract

In its judgment of 2 July 2024, the Supreme Court assessed the following question of cassation interest: whether the conduct of an  interrogation of the directors and employees of a company, in the context of an entry into a constitutionally protected home, not  provided for in the judicial authorization of entry, may entail a violation of the fundamental rights to the inviolability of the home  (Article 18 CE) and the right to defence (Article 24 CE). The Supreme Court has determined that this does not violate the right to the  inviolability of the home, although it does violate the right to a trial with all guarantees (Article 24 CE). The judgment has, however, a  dissenting opinion that does affirm the violation of the right to the inviolability of the home.