Ministerial Order on the Application for Full Nullity

Apolozan case · ERDF fraud (Bilbao / Alicante / EU)

The document

Order of the Minister of Finance and Public Function, processed by the Department of Tax Management with reference 2021GRT48550110A, notified in October 2021.
It resolves the application for full nullity under Article 217 of the General Tax Act filed on 22 June 2019 (A.50) against the personal income tax file of the attachments.

The calendar the resolution drags

Time limit of the nullity procedure: six months — December 2019.
Date of the Order: October 2021 — twenty-eight months after the application.
State of what was challenged at the time of resolving: enforced — consummated expropriations (A.41), interim measures unanswered (A.53, A.54), eviction under way (A.55).

What the Order is not on record as resolving

The out-of-time nature of the 2009 tax year against Article 66 of the General Tax Act (A.40).
The costs expert report that dismantles the assessment (A.49).
The notification defect attested in the file itself (A.41, A.42).

The highest-level signature certifies one thing: the case reached the summit of the Ministry, complete, and the summit knew it.

The closure this Order entails

With it, the last administrative step was exhausted, as before the judicial one (A.38) and the prosecutorial one (A.35, A.56–A.58). Its challenge opened the procedure before the National Court (A.60) — the final internal stretch, whose complete file appears in this portal.

How to verify it

Subtract the dates — June 2019, October 2021 — and compare with six months. Then look in the text of the Order for the treatment of the limitation and of the expert report. One delay and two silences: all three, verifiable in the document.

Contrast with the original file

The complete internal file of this Order appears in Alicante Original: the report of the Legal Service (DOC-0189), the proposal for the Order (DOC-0190), the dismissing opinion of the Council of State 522/2021 (DOC-0191) — "for the absence of the grounds for nullity" — and the enforcement agreement (DOC-0192). The four pieces allow the reconstruction of what the central Administration examined, and what it omitted, before signing.

The factThe response under Article 217 of the General Tax Act — due in six months — arrived in twenty-eight, signed by the Minister, with the challenged assets already enforced and with no record of the examination of the limitation or of the expert report.

The questionWhat remains of administrative control if the nullity is resolved at the highest level, two years late, after enforcing — and without touching the two central grounds?

Documentary evidence · A.59 · 25 October 2021 · Tax and contentious action
EuroFraud case file · every statement links to its document (A.X / DOC-XXXX). Evidentiary material; every person named is presumed innocent.