{"id":1993,"date":"2022-03-13T16:08:54","date_gmt":"2022-03-13T16:08:54","guid":{"rendered":"https:\/\/www.bbadvocats.com\/2022\/03\/13\/la-cour-supreme-restreint-lacces-au-domicile-pour-les-controles-fiscaux\/"},"modified":"2025-12-10T18:06:16","modified_gmt":"2025-12-10T18:06:16","slug":"la-cour-supreme-restreint-lacces-au-domicile-pour-les-controles-fiscaux","status":"publish","type":"post","link":"https:\/\/www.bbadvocats.com\/fr\/2022\/03\/13\/la-cour-supreme-restreint-lacces-au-domicile-pour-les-controles-fiscaux\/","title":{"rendered":"La Cour supr\u00eame restreint l’acc\u00e8s au domicile pour les contr\u00f4les fiscaux"},"content":{"rendered":"

[et_pb_section fb_built=\u00a0\u00bb1″ _builder_version=\u00a0\u00bb4.14.7″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_row _builder_version=\u00a0\u00bb4.14.7″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4″ _builder_version=\u00a0\u00bb4.14.7″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.14.7″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n

La Cour supr\u00eame prot\u00e8ge l’inviolabilit\u00e9 du domicile telle que d\u00e9finie \u00e0 l’article 18.2 de la Constitution espagnole, en limitant l’acc\u00e8s de l’Agence fiscale lors d’une inspection fiscale, dans le cas o\u00f9 cette derni\u00e8re a un motif qui n’est pas clairement prouv\u00e9, car il est en contradiction avec le droit prot\u00e9g\u00e9 par la Constitution.<\/span>
En d’autres termes, il ne suffit pas d’all\u00e9guer comme motif d’une perquisition \u00e0 domicile une simple prospection pour conna\u00eetre la situation du contribuable.<\/span><\/p>\n

[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"

La Cour supr\u00eame prot\u00e8ge l’inviolabilit\u00e9 du domicile telle que d\u00e9finie \u00e0 l’article 18.2 de la Constitution espagnole, en limitant l’acc\u00e8s de l’Agence fiscale lors d’une inspection fiscale, dans le cas o\u00f9 cette derni\u00e8re a un motif qui n’est pas clairement prouv\u00e9, car il est en contradiction avec le droit prot\u00e9g\u00e9 par la Constitution.En d’autres termes, […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[10],"tags":[],"class_list":["post-1993","post","type-post","status-publish","format-standard","hentry","category-non-classifiee"],"yoast_head":"\nLa Cour supr\u00eame restreint l'acc\u00e8s au domicile pour les contr\u00f4les fiscaux - B&B Advocats<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.bbadvocats.com\/fr\/2022\/03\/13\/la-cour-supreme-restreint-lacces-au-domicile-pour-les-controles-fiscaux\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La Cour supr\u00eame restreint l'acc\u00e8s au domicile pour les contr\u00f4les fiscaux - B&B Advocats\" \/>\n<meta property=\"og:description\" content=\"La Cour supr\u00eame prot\u00e8ge l'inviolabilit\u00e9 du domicile telle que d\u00e9finie \u00e0 l'article 18.2 de la Constitution espagnole, en limitant l'acc\u00e8s de l'Agence fiscale lors d'une inspection fiscale, dans le cas o\u00f9 cette derni\u00e8re a un motif qui n'est pas clairement prouv\u00e9, car il est en contradiction avec le droit prot\u00e9g\u00e9 par la Constitution.En d'autres termes, […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.bbadvocats.com\/fr\/2022\/03\/13\/la-cour-supreme-restreint-lacces-au-domicile-pour-les-controles-fiscaux\/\" \/>\n<meta property=\"og:site_name\" content=\"B&B Advocats\" \/>\n<meta property=\"article:published_time\" content=\"2022-03-13T16:08:54+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-12-10T18:06:16+00:00\" \/>\n<meta name=\"author\" content=\"bbadvocatsisabel\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"bbadvocatsisabel\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.bbadvocats.com\/fr\/2022\/03\/13\/la-cour-supreme-restreint-lacces-au-domicile-pour-les-controles-fiscaux\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.bbadvocats.com\/fr\/2022\/03\/13\/la-cour-supreme-restreint-lacces-au-domicile-pour-les-controles-fiscaux\/\"},\"author\":{\"name\":\"bbadvocatsisabel\",\"@id\":\"https:\/\/www.bbadvocats.com\/fr\/#\/schema\/person\/344ad2de558a60f7805429729df8f3a6\"},\"headline\":\"La Cour supr\u00eame restreint l’acc\u00e8s au domicile pour les contr\u00f4les fiscaux\",\"datePublished\":\"2022-03-13T16:08:54+00:00\",\"dateModified\":\"2025-12-10T18:06:16+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.bbadvocats.com\/fr\/2022\/03\/13\/la-cour-supreme-restreint-lacces-au-domicile-pour-les-controles-fiscaux\/\"},\"wordCount\":164,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/www.bbadvocats.com\/fr\/#organization\"},\"articleSection\":[\"Non classifi\u00e9(e)\"],\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.bbadvocats.com\/fr\/2022\/03\/13\/la-cour-supreme-restreint-lacces-au-domicile-pour-les-controles-fiscaux\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.bbadvocats.com\/fr\/2022\/03\/13\/la-cour-supreme-restreint-lacces-au-domicile-pour-les-controles-fiscaux\/\",\"url\":\"https:\/\/www.bbadvocats.com\/fr\/2022\/03\/13\/la-cour-supreme-restreint-lacces-au-domicile-pour-les-controles-fiscaux\/\",\"name\":\"La Cour supr\u00eame restreint l'acc\u00e8s au domicile pour les contr\u00f4les fiscaux - B&B Advocats\",\"isPartOf\":{\"@id\":\"https:\/\/www.bbadvocats.com\/fr\/#website\"},\"datePublished\":\"2022-03-13T16:08:54+00:00\",\"dateModified\":\"2025-12-10T18:06:16+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/www.bbadvocats.com\/fr\/2022\/03\/13\/la-cour-supreme-restreint-lacces-au-domicile-pour-les-controles-fiscaux\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.bbadvocats.com\/fr\/2022\/03\/13\/la-cour-supreme-restreint-lacces-au-domicile-pour-les-controles-fiscaux\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.bbadvocats.com\/fr\/2022\/03\/13\/la-cour-supreme-restreint-lacces-au-domicile-pour-les-controles-fiscaux\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\/\/www.bbadvocats.com\/fr\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"La Cour supr\u00eame restreint l’acc\u00e8s au domicile pour les contr\u00f4les fiscaux\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.bbadvocats.com\/fr\/#website\",\"url\":\"https:\/\/www.bbadvocats.com\/fr\/\",\"name\":\"B&B Advocats\",\"description\":\"Cabinet d\u2019avocats sp\u00e9cialis\u00e9s en droit immobilier\",\"publisher\":{\"@id\":\"https:\/\/www.bbadvocats.com\/fr\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.bbadvocats.com\/fr\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.bbadvocats.com\/fr\/#organization\",\"name\":\"B&B Advocats\",\"url\":\"https:\/\/www.bbadvocats.com\/fr\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/www.bbadvocats.com\/fr\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.bbadvocats.com\/wp-content\/uploads\/2022\/03\/cropped-favicon.png\",\"contentUrl\":\"https:\/\/www.bbadvocats.com\/wp-content\/uploads\/2022\/03\/cropped-favicon.png\",\"width\":512,\"height\":512,\"caption\":\"B&B Advocats\"},\"image\":{\"@id\":\"https:\/\/www.bbadvocats.com\/fr\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.bbadvocats.com\/fr\/#\/schema\/person\/344ad2de558a60f7805429729df8f3a6\",\"name\":\"bbadvocatsisabel\",\"sameAs\":[\"https:\/\/www.bbadvocats.com\"],\"url\":\"https:\/\/www.bbadvocats.com\/fr\/author\/bbadvocatsisabel\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"La Cour supr\u00eame restreint l'acc\u00e8s au domicile pour les contr\u00f4les fiscaux - B&B Advocats","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.bbadvocats.com\/fr\/2022\/03\/13\/la-cour-supreme-restreint-lacces-au-domicile-pour-les-controles-fiscaux\/","og_locale":"fr_FR","og_type":"article","og_title":"La Cour supr\u00eame restreint l'acc\u00e8s au domicile pour les contr\u00f4les fiscaux - B&B Advocats","og_description":"La Cour supr\u00eame prot\u00e8ge l'inviolabilit\u00e9 du domicile telle que d\u00e9finie \u00e0 l'article 18.2 de la Constitution espagnole, en limitant l'acc\u00e8s de l'Agence fiscale lors d'une inspection fiscale, dans le cas o\u00f9 cette derni\u00e8re a un motif qui n'est pas clairement prouv\u00e9, car il est en contradiction avec le droit prot\u00e9g\u00e9 par la Constitution.En d'autres termes, […]","og_url":"https:\/\/www.bbadvocats.com\/fr\/2022\/03\/13\/la-cour-supreme-restreint-lacces-au-domicile-pour-les-controles-fiscaux\/","og_site_name":"B&B Advocats","article_published_time":"2022-03-13T16:08:54+00:00","article_modified_time":"2025-12-10T18:06:16+00:00","author":"bbadvocatsisabel","twitter_card":"summary_large_image","twitter_misc":{"\u00c9crit par":"bbadvocatsisabel","Dur\u00e9e de lecture estim\u00e9e":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.bbadvocats.com\/fr\/2022\/03\/13\/la-cour-supreme-restreint-lacces-au-domicile-pour-les-controles-fiscaux\/#article","isPartOf":{"@id":"https:\/\/www.bbadvocats.com\/fr\/2022\/03\/13\/la-cour-supreme-restreint-lacces-au-domicile-pour-les-controles-fiscaux\/"},"author":{"name":"bbadvocatsisabel","@id":"https:\/\/www.bbadvocats.com\/fr\/#\/schema\/person\/344ad2de558a60f7805429729df8f3a6"},"headline":"La Cour supr\u00eame restreint l’acc\u00e8s au domicile pour les contr\u00f4les fiscaux","datePublished":"2022-03-13T16:08:54+00:00","dateModified":"2025-12-10T18:06:16+00:00","mainEntityOfPage":{"@id":"https:\/\/www.bbadvocats.com\/fr\/2022\/03\/13\/la-cour-supreme-restreint-lacces-au-domicile-pour-les-controles-fiscaux\/"},"wordCount":164,"commentCount":0,"publisher":{"@id":"https:\/\/www.bbadvocats.com\/fr\/#organization"},"articleSection":["Non classifi\u00e9(e)"],"inLanguage":"fr-FR","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.bbadvocats.com\/fr\/2022\/03\/13\/la-cour-supreme-restreint-lacces-au-domicile-pour-les-controles-fiscaux\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.bbadvocats.com\/fr\/2022\/03\/13\/la-cour-supreme-restreint-lacces-au-domicile-pour-les-controles-fiscaux\/","url":"https:\/\/www.bbadvocats.com\/fr\/2022\/03\/13\/la-cour-supreme-restreint-lacces-au-domicile-pour-les-controles-fiscaux\/","name":"La Cour supr\u00eame restreint l'acc\u00e8s au domicile pour les contr\u00f4les fiscaux - B&B Advocats","isPartOf":{"@id":"https:\/\/www.bbadvocats.com\/fr\/#website"},"datePublished":"2022-03-13T16:08:54+00:00","dateModified":"2025-12-10T18:06:16+00:00","breadcrumb":{"@id":"https:\/\/www.bbadvocats.com\/fr\/2022\/03\/13\/la-cour-supreme-restreint-lacces-au-domicile-pour-les-controles-fiscaux\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.bbadvocats.com\/fr\/2022\/03\/13\/la-cour-supreme-restreint-lacces-au-domicile-pour-les-controles-fiscaux\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.bbadvocats.com\/fr\/2022\/03\/13\/la-cour-supreme-restreint-lacces-au-domicile-pour-les-controles-fiscaux\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/www.bbadvocats.com\/fr\/"},{"@type":"ListItem","position":2,"name":"La Cour supr\u00eame restreint l’acc\u00e8s au domicile pour les contr\u00f4les fiscaux"}]},{"@type":"WebSite","@id":"https:\/\/www.bbadvocats.com\/fr\/#website","url":"https:\/\/www.bbadvocats.com\/fr\/","name":"B&B Advocats","description":"Cabinet d\u2019avocats sp\u00e9cialis\u00e9s en droit immobilier","publisher":{"@id":"https:\/\/www.bbadvocats.com\/fr\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.bbadvocats.com\/fr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/www.bbadvocats.com\/fr\/#organization","name":"B&B Advocats","url":"https:\/\/www.bbadvocats.com\/fr\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/www.bbadvocats.com\/fr\/#\/schema\/logo\/image\/","url":"https:\/\/www.bbadvocats.com\/wp-content\/uploads\/2022\/03\/cropped-favicon.png","contentUrl":"https:\/\/www.bbadvocats.com\/wp-content\/uploads\/2022\/03\/cropped-favicon.png","width":512,"height":512,"caption":"B&B Advocats"},"image":{"@id":"https:\/\/www.bbadvocats.com\/fr\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/www.bbadvocats.com\/fr\/#\/schema\/person\/344ad2de558a60f7805429729df8f3a6","name":"bbadvocatsisabel","sameAs":["https:\/\/www.bbadvocats.com"],"url":"https:\/\/www.bbadvocats.com\/fr\/author\/bbadvocatsisabel\/"}]}},"_links":{"self":[{"href":"https:\/\/www.bbadvocats.com\/fr\/wp-json\/wp\/v2\/posts\/1993","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.bbadvocats.com\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bbadvocats.com\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bbadvocats.com\/fr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bbadvocats.com\/fr\/wp-json\/wp\/v2\/comments?post=1993"}],"version-history":[{"count":2,"href":"https:\/\/www.bbadvocats.com\/fr\/wp-json\/wp\/v2\/posts\/1993\/revisions"}],"predecessor-version":[{"id":1995,"href":"https:\/\/www.bbadvocats.com\/fr\/wp-json\/wp\/v2\/posts\/1993\/revisions\/1995"}],"wp:attachment":[{"href":"https:\/\/www.bbadvocats.com\/fr\/wp-json\/wp\/v2\/media?parent=1993"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bbadvocats.com\/fr\/wp-json\/wp\/v2\/categories?post=1993"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bbadvocats.com\/fr\/wp-json\/wp\/v2\/tags?post=1993"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}