Entry into homes. Test validity
The Fiscal Blog of Crónica Tributaria publishes a weekly entry on different aspects of taxation. On Wednesday, January 31, an entry written by Mr. Francisco José Orozco Aranda, Head of the Valencia Regional Legal Service of the AEAT, was published with the title The validity of the evidence obtained in entries at home.
In his article, the author analyzes the doctrine of the Supreme Court, formed through several rulings, relating to the inspection procedures initiated and the evidence obtained in searches of homes that did not meet the requirements established by jurisprudence.