Italgomme Pneumatici s.r.l. and Others v. Italy, No. 36617/18 and 12 Others, ECtHR (First Section), 6 February 2025

The failure of domestic legislation to lay down specific conditions for authorising tax inspections in commercial or professional premises, as well as the absence of effective ex ante or ex post remedies against the unlawfulness of investigative measures, constitutes a violation of Article 8 of the European Convention on Human Rights (ECHR).

Art. 8 ECHR

Art. 46 ECHR

1. The lack, in the domestic legal framework, of clear and specific conditions for authorising field audits and inspections in commercial or professional premises, and the absence of effective remedies – either ex ante or ex post – against unlawful investigative acts amount to a breach of Article 8 ECHR. In this regard, the mere possibility of bringing a claim before the tax court – and only at the later stage when a tax assessment is eventually notified – cannot be deemed sufficient.
 

2. Since the violation of Article 8 ECHR in the present case appears to be of a systemic nature, and in order to assist the respondent State in fulfilling its obligations under Article 46 of the Convention, it is appropriate for the Italian legislature to identify precise criteria governing the authorisation of fiscal inspections in business and professional premises, while also ensuring the availability of an effective remedy against unlawful investigative measures.