Cada vez es más frecuente la entrada y registro de los domicilios constitucionalmente protegidos por los órganos de la Administración Tributaria. En esta sesión se analizarán, desde un punto de vista práctico, las competencias y límites de los órganos de la Administración Tributaria para llevar a cabo tales actuaciones, los requisitos que deben contener las resoluciones que las autoricen, así como, los derechos, facultades y posibilidades del contribuyente de oponerse tanto a la propia entrada y registro como a las resoluciones que las habilitan.
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