Agrisud 2014 s.r.l. semplificata and Others. v. Italy, No. 32539/18 and 7 others, ECtHR (First Section), 11 December 2025

In accordance with the leading case Italgomme v. Italia, 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

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.