Denial of Justice and Order of Investigating Court No. 1 of Alicante

A dismissal is examined by its sources: where the court took the facts it holds as good.

The resolution

• Order of 26 April 2019, Investigating Court No. 1 of Alicante: provisional dismissal of the proceedings sought against the tax front.
• Factual basis: the reports and figures of the AEAT itself — the denounced party — including the validation of some 125,000 euros of debt as real (A.57).
• The order also leaves a record of the attachments already enforced in Romania (A.41).

What is not on record as weighed

• The works expert report quantifying the costs omitted in the assessments (A.49) — the only independent technical evidence of the front.
• The limitation of the 2009 tax year under Article 66 of the General Tax Act (A.40).
• The notification defect documented in the enforcement file (A.41, A.42).

The circularity the order consummates

The AEAT calculated; the court validated the calculation by citing the AEAT; the later instances would cite the court. Each link refers back to the previous one and none examines the source: the entire chain rests on the figures of the denounced party, with the contrary expert report unweighed at every point of the circuit.

How to verify it

Read the order and underline its factual sources; then look in it for the expert report of A.49. A dismissal whose sources are the reports of the denounced party and whose silence is the only technical evidence: that is what is verifiable.