La inviolabilidad del domicilio en el ámbito tributario. Un repaso de la jurisprudencia del Tribunal Supremo

  1. Pilar Álvarez Barbeito 1
  1. 1 Universidade da Coruña
    info

    Universidade da Coruña

    La Coruña, España

    ROR https://ror.org/01qckj285

Journal:
Quincena fiscal

ISSN: 1132-8576

Year of publication: 2023

Issue: 19

Type: Article

More publications in: Quincena fiscal

Abstract

This paper analyzes the right to the home inviolability in the tax context. To this end, the paper reviews the jurisprudence of the Supreme Court that specifies the principles that should guide the protection of this fundamental right from the fiscal perspective.