قيود إجراء تفتيش المساكن في الجرائم الجبائية

الملخص EN

The Code of penal Procedures imposed restrictions on the research operations of houses for the mandatory respect of some specific controls, so as the legal effects thereof can result in the proof of crimes; aiming in such procedure to ensure the legal protection of the house´s inviolability.

In addition, fiscal laws have adopted the same approaches namely in the phase of investigations by the agents of taxation and custom departments; however, they were different in drawing such controls and limits to be observed while performing the house´s research operations compared with those contained in the general crimes.

Moreover, the legislator taxation-wise makes some differences in draining these controls between the fiscal and custom crimes, seeing that this latter knows remarkable release from such restrictions, particularly in the event that they would be committed in the customs scope.