Communicated on 2 July 2019

THIRD SECTION

Application no. 11200/19 Francisco Javier MELGAREJO MARTINEZ DE ABELLANOSA against Spain lodged on 15 February 2019

SUBJECT MATTER OF THE CASE

The application concerns tax proceedings against the applicant. After he paid the required amount, the tax decision that imposed on him the obligation to pay the main debt was declared null and void. As a consequence, the amount of the main debt was refunded to him. In parallel proceedings, the amounts he paid as default interest and as surcharge for late payment were not annulled.

The appeal of the applicant before the Audiencia Nacional was dismissed in a judgment of 19 June 2017 and so was his appeal for the annulment of the proceedings in a decision of 3 June 2018.

By contrast, in the case of his siblings, who according to the applicant were in exactly the same situation and followed the same line of appeals, the Audiencia Nacional ruled in their favour and declared the default interest and the surcharge for late payment null and void. The reasoning of the Audiencia Nacional in their case was that once the main debt had been annulled, the default interest and the surcharge for late payment should be annulled as well.

QUESTION TO THE PARTIES

Did the applicant have a fair trial in accordance with Article 6 § 1 of the Convention? In particular, were all the relevant submissions of the applicant examined by the Audiencia Nacional in its judgment of 19 June 2017 and its decision of 3 June 2018?