La investigación fiscal en las personas jurídicas e implicaciones en el derecho a la inviolabilidad del domicilio. Reflexiones a la luz de la jurisprudencia europea

This paper offers an analysis of the attribution of fundamental rights to legal persons from the perspective of their eminently patrimonialist conception. Specifically, it studies their right to the inviolability of their domicile as the place where the activity for which they were constituted is carried out, examining the possible limitations that may derive from the carrying out of tax investigations by the competent authorities. Reference will be made to the ECHR Italgomme Pneumatici S.r.l. and Others v. Italy, 6 February 2025, in order to set out the guarantees inherent to the entry into the home for these purposes, so that the essential core of the right is not affected by arbitrary or disproportionate interference.