The Supreme Court (TS) has confirmed this Friday the substantial part of the sentence issued by the Audiencia Nacional in the case of the Bárcenas papers, ratifying the conviction for the crime of tax fraud, as well as the consideration of the Partido Popular (PP) as a subsidiary civil party. However, it has lowered the sentences of the three convicted persons by acquitting them of the crime of false documentation due to undue delay.
In this way, the Second Chamber of the SC has essentially confirmed the sentence handed down by the Criminal Chamber of the Audiencia Nacional, which convicted the two administrators of Unifica -studio in charge of carrying out the reforms in the PP headquarters in Genoa-, as well as the former treasurer of the PP for the crime of tax fraud. Luis Bárcenas as a necessary cooperator in facilitating the fraud. by means of making a percentage of the payments with black money.
In addition, both Unifica and the PP have been declared vicariously liable as civil parties for to pay the evaded tax liability -in the case of the PP only up to the amount defrauded attributable to the payments in ‘B’-, if those criminally liable do not do so. This statement is maintained because initially the PP appealed it, but in the end it was withdrawn, so it has not been challenged.
Bárcenas, from 2 years to 8 months in prison.
However, the cassation judgment reviews some minor issues of a predominantly technical nature that lead to. reduce the prison sentences of the three convicted persons.. In the case of the two main perpetrators, they go from 2 years and 9 months in prison to 9 months; while in the case of Bárcenas, as a necessary cooperator, the sentence is reduced from 2 years to 8 months. For their part, the fines become 200,000 euros for each of the two administrators and 180,000 euros for the former treasurer.
This is due not so much to the acquittal for the crime of falsehood which the Supreme Court agreed, considering that we are dealing with ideological falsehoods made by private individuals -which are decriminalized except in exceptional cases- as well as with the appreciation of a mitigating circumstance of undue delaybased on the long time elapsed (five years) between the conclusion of the investigation and the trial.
The total amount of the defrauded quota was also revised downwards, as it was understood that the amounts that had been effectively taxed in the following year, although at a lower tax rate, could not be included in the amount defrauded. The fraud would only include that lower percentage, but not the total amount of the tax liability which, for the most part, was declared and settled. The defrauded quota goes as follows from 870,000 to 374,000 euros.
In addition, the Supreme Court also confirms the sentence to the popular accusations to pay the costs of a defendant who was acquitted as well as those borne by the PP related to the claims that were formulated by these accusations without being legitimized to do so, contradicting known patterns of jurisprudence.
It also ratifies the Bárcenas’ acquittal for the crime of misappropriation. for which he had been charged, as he had already been sentenced to three years in prison for acts inseparable from those now on trial.
It thus endorses the criterion of the Audiencia Nacional: it was res judicata and, furthermore, the civil liabilities were extinguished due to the waiver of the injured party (Partido Popular).