La Inspección de los Tributos ante la protección constitucional del domicilio de las personas físicas, jurídicas y los despachos profesionales: La Inspección en una encrucijada

Abstract

The paper analyses the legal problems associated with the exercise, by the tax Administration, of the power to enter and examine the domicile of individuals, legal persons and professional offices, in light of the provision in article 18 of the Spanish Constitution, and taking into account the jurisprudence on the matter.