

IMPACT OF STATUTES OF LIMITATIONS IN CORRUPTION CASES AFFECTING EU FINANCIAL INTERESTS |
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TAX FRAUDS AS INDEPENDENT CRIMES? MAYBE. THE CASE OF CARLOS FABRA (SPAIN)
Carlos Fabra, the former president of the provincial council of Castellon, was charged with several cri-
mes, among which tax fraud, in 2003. Ten years later he was sentenced to four years of imprisonment.
However, the court of Nules, where he was convicted, did not sentence him for the crimes committed
from 2000 to 2003, because they had become statute barred. This happened because no formal accu-
sation was made and SOL terms were not interrupted before the investigations were completed and,
complying with the doctrine of the Spanish High Court, tax fraud was not considered a continuous
crime.
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First term is related to misdemeanours; second term is related to felonies.
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Second terms are those provided for aggravated forms.
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Depending on the amount of the fraud.
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Crime is defined as “False statements or lack of information to secure EU funds”.
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First term is applicable to a list of classified crimes, second term to remaining crimes.
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Depending on the value of the goods.