Thank you to Expansión for featuring Eduardo de Urbano, Of Counsel at Kepler-Karst and magistrate on leave, to address concerns among tax professionals regarding access to computer equipment.
De Urbano highlights that one of the main conflicts lies in entries and searches of constitutionally protected homes and access to mobile devices. "We often find that inspectors enter a company and end up gathering more information than authorized. Inspectors cannot enter a residence for exploratory purposes, and judges are halting this," he explains. He also underscores the current controversy regarding the custody and analysis of evidence on electronic devices.
Eduardo also emphasizes the Supreme Court's interesting doctrine distinguishing between debt and fraud. "The Administration often presumes there is intent or negligence to escalate matters to tax fraud, but this isn’t always the case," Eduardo asserts. Similarly, he stresses the importance of expert witnesses in judicial proceedings. "Contradiction forms the basis of the procedure, and the Supreme Court is steadfast in safeguarding expert testimonies," he concludes.
Read the full article here.
Access the Spanish version here.
