Complaint before Investigating Court No. 2 - Orders

This annex contains a documented procedural rarity: a granting and its opposite, handed down by the same court on the same appeal, ten weeks apart.

The originating brief

Complaint filed on 10 October 2016 before the allocation turn of the Alicante Court Registry, directed against the AEAT proceedings documented in this file (A.40, A.41, A.42), with its documentary support.

The two orders, in their own words

21 March 2019 — operative part: "To grant the appeal…"
31 May 2019 — operative part: "To dismiss the appeal…"
— Provincial Court of Alicante, same appeal, same object

The dates that frame the turn

Between the two orders no new fact, supervening evidence or change in the law is on record. What is on record between the two dates is the Judgment 21/2019 of Bilbao, of 5 April (A.26): the conviction arrived handed down between the granting and its rectification. The sequence is one of calendar, not of inference — three dates, three documents.

The turn, in dates

→ 10-10-2016 — complaint filed before the Alicante Court Registry → 21-3-2019 — order of the Provincial Court: "To grant the appeal…" → 31-5-2019 — order of the same Provincial Court, same appeal, same object: "To dismiss the appeal…" Seventy-one days separate the two opposite operative parts; between them no new fact is on record in the file.

The effect

The second order closed the Alicante criminal avenue against the tax front. The granting of March — ten weeks of life — remains as a record that, the merits having been examined, a court found them estimable; the dismissal of May, as a record of what happened after Bilbao.

How to verify it

Read the two operative parts and order three dates: 21 March, 5 April, 31 May. The annex is that calendar.