The list of large defaulters with the Treasury that the Government has been publishing annually since December 2015, pointing to those taxpayers with pending payments of more than one million euros, has just been cornered against the judicial ropes by one of the largest debtors that has appeared in her. It is the consequence of the admission for processing by the Supreme Court of an appeal presented by the businesswoman Cristina Cort Lagos, who in 2018 led the ranking of individuals with her brother Luis. The high court will now decide whether taxpayers with debts derived from tax crimes should appear on the list and if their mere existence violates the right to privacy of the taxpayers listed therein.
Thus, the instrument that the former PP Finance Minister Cristóbal Montoro launched six years ago to toughen the prosecution of tax fraud, publicly targeting the biggest defaulters of the Tax Agency, after approving a controversial tax amnesty, remains in question.
Paradoxically, the Supreme Court's decision will take place at a time when the Government is trying to tighten the list.
Specifically, the Ministry of Finance that is now headed by María Jesús Montero has promoted an anti-fraud law, which is going through its last stages of processing in the Senate, in which the tax debt threshold is lowered from one million to 600,000 euros from which It appears indicated and the jointly and severally liable for the pending payment are included in the list.
The judicial pulse launched by Cort against the list of defaulters started when the Treasury decided to include it in the list to be published in 2018 for maintaining a debt of 27,842,580.5 euros, derived from a tax offense, as of December 31, 2017. The businesswoman He appealed the resolution of the General Director of the Tax Agency to include it before the Central Court of Administrative Litigation, which rejected his petition in January 2018. Cort ended up appearing in the list published that year and his name, business situation and family ties were widely published in the press (see exploded view). In parallel, she went to the Seventh Section of the Contentious-Administrative Chamber of the National High Court, which rejected the appeal in June 2020. Finally,Cort filed a cassation appeal before the Supreme Court alleging that its inclusion in the list of defaulters violates the provisions of the regulation. Article 95 bis of the General Tax Law establishes that the list will address “exclusively state-owned taxes”, not delegated to autonomous communities or local entities, claimed by the Treasury “in the exercise of the sanctioning power and the powers of review that are exclusively attributed to the organs of the State Tax Administration ”. Cort claims that this is not his case, since his debt emanates from a tax offense.claimed by the Treasury "in the exercise of the sanctioning power and the powers of review that are exclusively attributed to the organs of the State Tax Administration". Cort claims that this is not his case, since his debt emanates from a tax offense.claimed by the Treasury "in the exercise of the sanctioning power and the powers of review that are exclusively attributed to the organs of the State Tax Administration". Cort claims that this is not his case, since his debt emanates from a tax offense.
The Government will expand the list of defaulters with the Treasury in the anti-fraud law
3,930 taxpayers owe more than one million euros to the Treasury in 2020
In addition, the businesswoman considers the publication an attack against her fundamental right to privacy and honor, while denouncing that the protection of her data as a taxpayer was violated.
The appeal alleges that this example "may affect a large number of situations" affected by a rule that it questions and on which there is no jurisprudence.
Finally, in a recent order to which this newspaper has accessed, the Supreme Court appreciates "cassational interest" and admits the appeal to "determine whether or not the debts derived from liquidations linked to crime meet the" legal "requirements for the proceeding to proceed. inclusion of the debtor in the corresponding list of defaulters ”, since the law limits this publicity to the debt claimed by virtue of the sanctioning and review power of the State Tax Administration.
A point that could forcefully decaffeinate the list if the high court ends up leaving out all debts linked to crimes.
Further, the very existence of the list remains in suspense, since the Supreme Court considers that it must also discern its "adequacy to the right to honor, privacy and the protection of personal data."
Thus, while the Treasury finalizes the publication of the seventh edition of the list, at the end of this month, and its hardening through the anti-fraud law, the future of the list is already in the hands of justice.
The businesswoman who already knocked down the Falciani list
The woman who threatens to knock down the list of defaulters of the Treasury is the businesswoman Cristina Cort Lagos, one of the heirs of the Valdebebas land -where Real Madrid settled- and of the Quinta de los Molinos park in Madrid, which the family yielded to the City council in exchange for planning licenses. Cort appeared on the 2018 list of defaulters with a debt of 27.84 million euros, only surpassed as a private individual by the 28 million of his brother Juan. The list also included 90 million in debt from the hydraulic energy company that he presides, Fomensa Hispania, based in Alcobendas, a handful of employees and a turnover of 2.1 million in 2019.
The brothers, cousins of the constructor of Valdebebas César Cort Lanteros (who before the
hung the largest Spanish flag in the country from a building), are already famous for another judicial milestone. Accused of tax crimes for the years 2009 and 2010, the delay of the court in admitting the case while it was asking whether it was competing led to the prescription of the 2009 crime (for 111 million compared to 1.2 the following year). A judicial victory that set a precedent and made it possible to invalidate dozens of complaints associated with the second Falciani list of tax evaders.