The Supreme Court has ruled in favor of the Tax Agency’s ability to seal safe deposit boxes rented from banking entities without judicial authorization. This decision was made in the context of tax inspections and is intended to prevent taxpayers from altering their contents. However, the court emphasizes that this action does not significantly violate the right to privacy as the deposit is located outside the home.
The General Tax Law allows for sealing safes during tax inspections to ensure that they cannot be tampered with. Inspectors must justify the proportionality, suitability, and necessity of the measure, ensuring it is temporary and modifiable to prevent administrative arbitrariness. The court clarifies that sealing a safe deposit box is not equivalent to opening it and that such a box rented from a bank does not constitute part of an individual’s home.
The debate surrounding safe deposit boxes has raised concerns about potential violations of fundamental rights, such as privacy and inviolability of the home. However, these concerns have been rejected by the Supreme Court in cases where the boxes are located in banks. The court considers intervention in a safe to be less invasive than opening it, which would require judicial authorization. Nonetheless, issues related to safe deposit boxes located in homes or devices that store personal information raise different concerns regarding digital privacy rights.
The ruling provides clarity on the distinction between privacy rights in physical spaces and storage devices. It highlights the importance of balancing privacy concerns with effective tax inspections while setting a precedent for future cases involving safe deposit box sealing during tax inspections.
In conclusion, this decision sets out a new framework for dealing with safe deposit boxes during tax inspections that balances privacy concerns with effective collection efforts while respecting fundamental rights such as inviolability of homes and digital privacy rights associated with devices used for storage purposes outside homes.
