access to places aiding and abetting banking investigations case law code of criminal procedure computer devices continuing offenses Court of Cassation courts criminal law criminal procedure defensive investigations detention GPS location inadmissibility of evidence interrogation investigations judgment judgment 17225 jurisdiction order no. 9403 preliminary investigations presumption of income privacy procedural fairness proportionality public prosecutor public waters right of defense ruling seizure sentence 49757 Supreme Court surveillance proceedings tax assessment taxpayer rights technical investigations water resources