Audio Recording of Ms Rosa of the Bilbao Accounting Firm

The medium of this annex is sound: a conversation with the person who processed the case company's accounting documentation. Its content and its procedural fate are described separately, because each proves a different thing.

The medium and its content

• An audio file with internal recording metadata of 29 September 2017, integrated into the case's evidentiary USB together with the rest of the audiovisual material (A.39.3).
• Interlocutor: the head accountant of the Bilbao firm who managed the company's documentation.
• Content: the mechanics of handing the invoices to the accounts — who supplied them — and the context in which the complaint was formed.

Its relevance to the object of the trial

The accusation maintained that the funds were released against fictitious invoices managed by the accused (A.11). The person who received and processed those invoices was, by function, a direct witness to who handed them over. Her knowledge affected the core of what was charged.

The procedural fate of the medium

The court neither took this evidence nor gave reasons for discarding it — the same treatment received by the deeds (A.1), the requirement of powers (A.4) and the technical valuations (A.10). The right to use relevant means of evidence is part of Article 24.2 of the Constitution and of Article 6.3.d) of the European Convention on Human Rights: the relevance of hearing the person who processed the invoices, in a trial about invoices, requires no argument.

How to verify it

The audio is on the annex's medium; its date metadata is legible with any file inspector. Then look, in the proceedings, for the resolution giving reasons why this voice was not heard. You will not find it.