The Court of Auditors does not automatically apply the amnesty: it will first examine whether European funds were used

The Spanish Court of Auditors has decided not to automatically apply amnesty to cases involving alleged financial responsibilities linked to Catalonia’s independence movement. Instead, the court will require the parties involved to provide information on whether funds used in the investigated actions came from the European Union budget or were managed on its behalf. This decision follows a ruling by the Court of Justice of the EU, which limited the scope of national amnesty laws to cases not related to community budgets. The case involves several former leaders of the independence movement, including former presidents Carles Puigdemont and Artur Mas, along with former Vice President Oriol Junqueras and multiple former ministers from the areas of Economy, Presidency, Foreign Affairs, and Institutional Relations. The Society Civil Catalana estimates the claimed financial responsibility to be around five million euros, while the Public Prosecutor's Office claims over three million euros. The Court of Auditors has given the parties ten days to submit evidence regarding the origin of the funds used in the activities under investigation. According to the resolution issued by the court, the parties must clarify whether the expenses in question were funded by the European Union budget or administered on its behalf. A positive response would prevent the application of the Amnesty Law, which could erase the financial liability sought by the prosecution. The court emphasized that this requirement does not constitute a prejudgment of the final outcome but rather ensures compliance with EU law. The Court of Justice of the EU had previously ruled that national amnesty laws can apply to acts leading to financial responsibility, provided they were carried out outside the framework of the EU budget. The Spanish court has highlighted that the key point of the EU ruling was the origin and destination of the funds. It noted that the EU’s financial interests include both income available to its budget and expenditures outlined within it. Additionally, the court pointed out that even irregularities without clear financial impact can seriously affect the EU’s financial interests. The court also referred to two other relevant parts of the EU ruling. One states that the concept of “financial interests” of the EU encompasses not only income placed at its disposal but also expenditures included in its budget. Another part indicates that irregularities, even those without measurable financial consequences, can significantly harm the EU’s financial interests. Based on these considerations, the court believes it is necessary to assess the nature of the funds involved in the ongoing proceedings. The investigation covers two categories of expenses: those related to the preparation and execution of the illegal independence referendum held in 2017, and those associated with the so-called “external action” of the Catalan government during the fiscal years 2011 to 2017. These expenses are central to the legal dispute, which centers on whether they should be considered as violating EU financial rules and thus subject to financial accountability. The court’s decision underscores the importance of verifying the funding sources before applying any amnesty provisions.