Published on 13 February 2023

FIFTH SECTION

Application no. 33818/22 Alejandro LATORRE ATANCE against Spain lodged on 5 July 2022 communicated on 27 January 2023

SUBJECT MATTER OF THE CASE

The application concerns tax liability proceedings against the applicant and two other individuals, for their activity as bankruptcy administrators of the company TECONSA. The applicant was sentenced to pay 2.465.636,75 Euros. His appeal before the Audiencia Nacional was dismissed on 21 October 2019. By contrast, on 12 July 2019 and 17 February 2021 the same chamber of the Audiencia Nacional partially upheld the claims of the two other defendants and reduced the amount of their liability, on the grounds of the Tax Agency’s (AEAT) inconsistency when interpreting some payments authorised by the three bankruptcy administrators.

The applicant complains under Article 6 § 1 of the Convention that the Audiencia Nacional remained silent on this allegation when deciding on his appeal.

QUESTION TO THE PARTIES

Did the applicant have a fair trial in accordance with Article 6 § 1 of the Convention (see Melgarejo Martinez de Abellanosa v. Spain , no. 11200/19, § 29, 14 December 2021 and Inmobilizados y Gestiones S.L. v. Spain , no. 79530/17, § 40, 14 September 2021)? In particular, were all the applicant’s relevant submissions examined by the Audiencia Nacional in its judgment of 21 October 2019?