El precinto cautelar de las cajas de seguridad en el seno de un procedimiento de inspección tributaria. derechos fundamentales afectados y conveniencia de recabar autorización judicial previa

Premio AEDAF en su XXIII edición, en la modalidad de JUECES EN FORMACIÓN

Abstract

This work arises on the occasion of the STSJ of the Valencian Community 1311/2020, of July 22, and aims to reflect on the convenience of the precautionary sea) of the safe deposit boxes being preceded by the consent of its owner or prior judicial authorization. To this end, it is a starting point on the examination of the fundamental rights affected by this precautionary measure, as well as the analysis of the deficiencies of the general lines of adoption of the precautionary measures of article 146 of the General Tax Law and the doctrinal and jurisprudential requirement that the precautionary measure of opening safe deposit boxes be preceded by the consent of its owner or prior judicial authorization.