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Effects of the state of alarm of COVID-19

Elena Battle Feb 10, 2023

The resolution of the Central Economic-Administrative Court (“The Court” or “TEAC”), dated December 13th of 2022, examines the question of when it is understood as the begging of the period for filing claims and appeals through economic administrative channels; considering the initial state of alarm arising from RD 463/2020 (The state of alarm to face the situation of health emergency caused by the COVID-19).

The company expresses its disagreement with the untimely nature of the claim filed on 1st of July, 2020 by invoking the provisions of article 9 of Royal Decree 537/2020, of May 22, which extends the declared state of alarm by Royal Decree 463/2020, of March 14, declaring the state of alarm to face the situation of health emergency caused by the COVID-19.

The court concludes that taking into account that the date on which the resolution of the appeal is understood to have been notified is later than March 14th of 2020, which is the effective date of royal decree 463/2020 (declaration of state of alarm), the period to file the economic-administrative claim before the TEAC, should be considered to have started on the 1st of June and ended on the 1st of July, included, and the claim should not have been rejected as untimely.

Baker Tilly International
$5.2 bn
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