Tribunal Supremo, Sala Segunda / CGPJ Oficina de Comunicación · 2017-05-24
No resulta acomodado a lógica admitir que quien percibe importantes ingresos ignore el deber de tributar por ellos
STS 374/2017, recurso de casación 1729/2016, Roj STS 1885/2017.
Tribunal Supremo, Sala Segunda · 2017-05-24
Access-restricted; content confirmed via the CGPJ press release and the vLex/Iberley records (https://vlex.es/vid/680034429). The verbatim ratio remains unretrieved.
Audiencia Provincial de Barcelona, Sección 8ª · 2016-07-05
Full text available only via the court registry/database (CENDOJ); not primary-retrieved. The verbatim reasoning quoted here is held via the Corte Suprema de Justicia de la Nación (Argentina) Oficina de Referencia Extranjera institutional summary — recorded separately as src-csjn-sentencia-ap-2016. Phase 5 BCN-004 records the full CENDOJ text of the AP judgment under Unknowns as "NOT FOUND (loaded)".
Corte Suprema de Justicia de la Nación (Argentina), Oficina de Referencia Extranjera · 2016
The vehicle through which the first-instance judgment's content is held.
Superdepor · 2016-06-03
En el juicio quedó demostrado que en el caso de obligado tributario -Lionel Messi-, no había dolo, es decir, ánimo de defraudar
Quotes fiscal Raquel Amado.
ESPN (reporting EFE) · 2017
Fiscalía de Delitos Económicos de Barcelona · 2013-06
Quoted, not primary-retrieved; the image-rights entity names derive from it. Messi's personal tax case — firewalled from the Negreira matter.
Messi was charged in 2013, convicted in 2016 of three IRPF offences for 2007–2009, and the Tribunal Supremo upheld the conviction in 2017. He never served custody — first-offence sentences under two years are routinely suspended in Spain — and the term was substituted for a fine. There was no plea bargain to acquittal; the public prosecutor had sought his acquittal and the conviction rested on the State Attorney's accusation. This matter is unrelated to the Negreira case.