Overview
- Dean Spielmann issued conclusions on preliminary questions from Spain’s Tribunal de Cuentas and the Audiencia Nacional concerning malversación and alleged terrorism linked to the CDR case.
- He found no conflict with EU rules protecting the Union’s financial interests, noting no direct link between 1‑O-related accounting acts and the EU budget.
- He warned that certain provisions extinguishing accounting liability could be incompatible with the right to effective judicial protection.
- He concluded the law is not contrary to the EU counter‑terrorism directive in the 'Operation Judas' proceedings involving accused CDR members.
- The opinion is advisory, with the Court of Justice expected to rule in the coming weeks or months as Spanish cases continue, including unresolved matters affecting figures such as Carles Puigdemont and Artur Mas.