MELGAREJO MARTINEZ DE ABELLANOSA v. SPAIN - 11200/19 (Judgment : No Article 6 - Right to a fair trial : Third Section) [2021] ECHR 1066 (14 December 2021)

MELGAREJO MARTINEZ DE ABELLANOSA v. SPAIN - 11200/19 (Judgment : No Article 6 - Right to a fair trial : Third Section) [2021] ECHR 1066 (14 December 2021)

The applicant’s argument regarding the ancillary nature of the surcharge and interest was potentially decisive and required a specific and express reply, which the domestic courts failed to provide, breaching Article 6 § 1 of the Convention.

Source-derived case information.

Citation
[2021] ECHR 1066
Parties
Applicant: Francisco Javier Melgarejo Martinez de Abellanosa; Respondent: Kingdom of Spain
Jurisdiction
European Union
Procedural Posture
Application to the European Court of Human Rights / Judgment After Full Hearing
Outcome
Violation of Article 6 § 1 (right to a reasoned judgment); no violation regarding legal certainty; no just satisfaction awarded.
Legal Topics
Right to a Fair Trial, Legal Certainty, Reasoned Judgment, Ancillary Tax Obligations, Default Interest, Surcharge for Late Payment
Human Rights Law Administrative Law Tax Law Right to a Fair Trial Legal Certainty Reasoned Judgment Ancillary Tax Obligations Default Interest +1 more

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Parties

Francisco Javier Melgarejo Martinez de Abellanosa

Applicant

Kingdom of Spain

Respondent

Procedural Posture

Application to the European Court of Human Rights / Judgment After Full Hearing

  1. 1 Whether the failure of the Audiencia Nacional to provide a reasoned judgment on the ancillary nature of surcharge and interest breached Article 6 § 1 of the Convention
  2. 2 Whether divergent outcomes in parallel cases breached the principle of legal certainty under Article 6 § 1

Ratio Decidendi

The applicant’s argument regarding the ancillary nature of the surcharge and interest was potentially decisive and required a specific and express reply, which the domestic courts failed to provide, breaching Article 6 § 1 of the Convention.

Court Disposition

Violation of Article 6 § 1 (right to a reasoned judgment); no violation regarding legal certainty; no just satisfaction awarded.

Orders

  • Complaint under Article 6 § 1 declared admissible.
  • No violation found regarding legal certainty.