Entering homes. Validity of tests
The Tax 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 Regional Legal Service of Valencia of the AEAT, was published with the title The validity of the evidence obtained during home entries.
In his article, the author analyses the doctrine of the Supreme Court, established through various rulings, relating to the inspection procedures initiated and the evidence obtained during house searches that did not meet the requirements established by jurisprudence.