In judgment No. 9241/2026 dated 9 October 2026, the Supreme Court strengthened judicial oversight of tax inspections in private dwellings. The prosecutor’s authorization must specify concrete and legally relevant serious indications; generic suspicions are insufficient. This ruling enhances protection of taxpayer privacy during home visits.
Key Takeaways
- Strict Authorization Standard: The prosecutor must detail specific facts constituting serious evidence, not mere hypotheses.
- Judicial Review: Tax judges are empowered to scrutinize the adequacy of the authorization, potentially invalidating inspections based on insufficient grounds.
- Taxpayer Rights: Taxpayers can challenge home access orders by demonstrating lack of concrete evidence, safeguarding constitutional privacy rights.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement