When it is necessary to enter the constitutionally protected domicile of a taxpayer or make records in it, the Tax Administration must obtain the consent of that person or the appropriate judicial authorization.
If the omission of relevant data or the inclusion of false data in the conduct consisting of unduly requesting a refund, which determines the inappropriateness of the refund, is not proven, such conduct will not be punishable.
The non-payment or the delay in the collection of the invoices supposes a very important problem of liquidity for the companies, which choose to try to recover the VAT of the credits that turn out to be failed as an alternative to the current crisis.