The Supreme Court (SC) has issued a series of rulings that delimit the scope of the Treasury’s powers of control in tax inspections, especially regarding the inviolability of the home.
In these rulings, the SC establishes that judicial authorization to enter a home must be linked to an inspection procedure already opened and notified to the taxpayer, indicating the taxes and periods to which the investigation refers.
Key points:
- The entry into the domicile cannot have prospective, statistical or undefined purposes, i.e., it cannot be entered to “see what is found”.
- The request for entry must be motivated and justified by the Administration, detailing the necessity, adequacy and proportionality of the measure.
- The judge must analyze comparatively the information provided by the Administration to grant the authorization.
- The entry cannot be based on general or undefined data or information, such as statistics or comparisons with other taxpayers.
- The entry authorization must be connected to an open inspection procedure and notified to the taxpayer.
- If the entry into the home takes place without complying with these requirements, the information obtained cannot be used to regularize the taxpayer’s situation.
The rulings of the SC represent an important step forward in the protection of the fundamental right to the inviolability of the home. They limit the power of the Tax Authorities to enter private homes and ensure that tax inspections are carried out in a manner that respects the rights of taxpayers.
These rulings have significant implications for businesses and individuals facing tax inspections. It is important that they know their rights and demand that the Administration complies with the requirements established by the SC.
For further information, please consult with Tax consulting
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