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Wednesday, April 17, 2024

SSTS 5-04-2024 (DOBLE INSTANCIA DE REVISIÓN DE SANCIONES TRIBUTARIAS (PRESUNCIÓN), EJECUCIÓN))

 Id Cendoj: 28079130022024100084
Órgano: Tribunal Supremo. Sala de lo Contencioso
Sede: Madrid
Sección: 2
Fecha: 05/04/2024
Nº de Recurso: 2745/2022
Nº de Resolución: 562/2024
Procedimiento: Recurso de Casación Contencioso-Administrativo (L.O. 7/2015)
Ponente: JOSE ANTONIO MONTERO FERNANDEZ
Tipo de Resolución: Sentencia

 

 La cuestión que presenta interés casacional objetivo para la formación de la jurisprudencia consiste en:

Determinar si es posible fundar en pruebas indiciarias -a efectos de sancionar una conducta como consistente en dejar de ingresar en plazo- la calificación como rendimiento íntegro del capital mobiliario la obtención de una renta por parte del socio cuando la obtención de esa renta se basa previamente en la calificación de la operación como simulada por haberse emitido facturas falsas en virtud de pruebas de indicios.

(...)

De lo expuesto es cierto que deberá concluirse que la jurisprudencia del TEDH exige el derecho al reexamen,como manifestación del derecho a un proceso con todas las garantías, de quien ha sido declarado culpable de una infracción de naturaleza penal, y que si el recurso de casación de nuestra Ley Reguladora de la Jurisdicción Contencioso-Administrativa cumple con dicha exigencia, existe ya un principio en favor de dicha garantía y, en lo que ahora interesa, en vincular el interés casacional objetivo en su favor. Esto es, considerar que cuando se hayan dictado en única instancia por las Salas Territoriales de este Orden Jurisdiccional sentencias confirmando resoluciones administrativas en las que se ha declarado la culpabilidad por infracciones de naturaleza penal --no en los casos en que se estimasen dichos recursos-- el derecho fundamental afectado comporta hacer una interpretación en favor del interés casacional objetivo a los efectos de la admisión del recurso, siempre y cuando la finalidad del reexamen esté justificada en una pretendida y razonada vulneración de las normas y jurisprudencia aplicables al caso y que hayan sido vulneradas en esa sentencia de instancia;interpretación que ciertamente no puede afectar a una mera cuestión de hecho, que se excluye de manera categórica de nuestro actual sistema, acogiendo la extensión que a la revisión se declara por le jurisprudencia del TEDH

(...)

Es de hacer notar que la lectura tanto de las liquidaciones y sanciones a la recurrente, como la resolución
del TEAR, así como la sentencia impugnada parten de un relato global en la que se analiza el conjunto
operacional sin la necesaria distinción particularizada respecto, en este caso, de la recurrente y la justificación suficientemente individualizada del reproche de culpa. Luego volveremos sobre el tema. Lo cierto es que en esa lectura global, el hecho de la absolución del proveedor en una sentencia penal, que niega la existencia de facturas falsas y la falta de actividad del proveedor en su relación con la entidad Palets Cervelo, resulta determinante en la imputación de la recurrente.

(...)

Salvando las distancias de los casos enjuiciados y las particularidades del que nos ocupa, en tanto que a la Sala de instancia en este nadie le invocó la sentencia penal absolutoria que incidía en el caso enjuiciado, no estorba traer a colación la sentencia de 14 de julio de 2023, rec. cas. 7409/2021, en la que se hace un estudio muy detallado sobre la prejudicialidad penal en el ámbito contencioso administrativo cuando ha recaído una sentencia penal absolutoria, y entre cuyos pasajes puede destacarse a modo de conclusión lo siguiente:


"Recapitulando, los hechos declarados probados por aquella sentencia penal se proyectan en el ámbito
contencioso administrativo, no en términos de vinculación, pero sí a los efectos de su consideración en la propia motivación de la sentencia, en orden a evitar una manifiesta contradicción fáctica entre procesos.


Nos encontramos ante una realidad que no cabe ignorar, ante una sentencia del Juzgado de lo Penal que realiza una nítida aseveración sobre un elemento fáctico como el de la residencia del recurrente en Suiza durante el año 2005 y que, al ser esencial dicha circunstancia para resolver el litigio contencioso-administrativo, es evidente que tuvo que ser tenida en consideración a tales efectos como, por lo demás, fue observado por la AEAT al recurrir en apelación dicha sentencia, precisamente para evitar dicha incidencia o proyección sobre el ámbito contencioso-administrativo".


Dicho lo cual, lo que resulta a todas luces suficiente para acoger la pretensión de la recurrente sobre la sanción impuesta, aplicando las reglas antes referidas respecto de las pruebas indiciarias, la conclusión a la que nos conduce su examen es al mismo.


Ya se ha dado cuenta de la operatividad que tuvo en cuenta la Administración Tributaria para declarar la
imputación culpable de la recurrente. Sin embargo, las inconsistencias e incertidumbres del dicho relato
respecto de la recurrente para sancionarla resulta determinante.


Ya se ha dicho que de los antecedentes obrantes se deriva que se prescinde de un tratamiento individualizadode la conducta de la recurrente, sino que se analiza la operativa en general y por ser socia con participación del 25% en la sociedad, cónyuge del otro socio mayoritario y administrador al que se le responsabiliza, junto al proveedor, de la trama simulada defraudadora, se considera que participa en dicha simulación y se le sanciona.

Atendiendo a los términos de los actos tributarios observamos que se hace un relato de los hechos en los que la recurrente queda al margen, todo el entramado gira en torno a dos personas el proveedor y el socio mayoritario y administrador de la sociedad, cónyuge de la recurrente, ningún hecho o actividad se imputa a esta, sólo el percibir las sumas -primero en un 50%, luego corregido por el TEAR- por ser cónyuge del administrador y socia minoritaria. Nada más, es cierto que de dichos hechos puede inferirse su participación, pero igualmente con la misma convicción y posibilidad cabría inferir que se le imputa por el mero hecho de ser socia.

(...)

Pues bien, cuando desciende la sentencia de instancia a examinar la conducta de la recurrente desde el punto de vista sancionador y concurrencia del elemento subjetivo, se limita referirse a la operativa general respecto del caso juzgado, esto es, el de Palets Cervelo, "Sin embargo, como ya hemos resuelto en la sentencia de fecha 19 de enero pasado, partimos de que la Inspección considera -y así lo aceptamos nosotros- que existe una simulación absoluta", sin más, sin que quepa confundir, se trata de dos personas distintas en una operativa en la que cabe diferenciar conductas distintas, que se refiere a distintos impuestos, y que precisaba de un enlace lógico y suficientemente razonado y explicado, porqué la simulación absoluta declarada en aquellas conductas podía trasladarse a la recurrente formando parte de la trama, que desde luego, no queda justificada por ser cónyuge del que aparece en la operativa como autor intelectual del engranaje, y socia al 25% de la sociedad, y que desde luego no queda justificada por una remisión implícita al acto objeto de impugnación,la resolución del TEAR.


La respuesta que ha de darse a la cuestión de interés casacional formulada coincide con las reglas generales que confirman una doctrina jurisprudencial consolidada sobre la prueba de presunciones y el valor de los indicios en el campo sancionador administrativo, cuya aplicación al caso concreto nos lleva a estimar el presente recurso de casación con el alcance que anteriormente hemos definido.


Id Cendoj: 28079130022024100086
Órgano: Tribunal Supremo. Sala de lo Contencioso
Sede: Madrid
Sección: 2
Fecha: 05/04/2024
Nº de Recurso: 96/2023
Nº de Resolución: 561/2024
Procedimiento: Recurso de Casación Contencioso-Administrativo (L.O. 7/2015)
Ponente: JOSE ANTONIO MONTERO FERNANDEZ
Tipo de Resolución: Sentencia


En aplicación de la jurisprudencia expuesta, tras la anulación total de una liquidación tributaria por vicio sustantivo, cabe la práctica de una nueva liquidación iniciándose por la Administración un nuevo procedimiento de inspección, si lo considera necesario, dictándose el nuevo acuerdo de liquidación en el ejercicio de la potestad tributaria que le corresponde, teniendo como límites que su potestad no haya prescrito, la reformatio in peius y la reincidencia o contumacia en el mismo error.


En relación con el "nuevo" procedimiento inspector, la Sala de instancia en el FD 5º de su sentencia, tras afirmar que " el criterio jurisprudencial de que para dictar la nueva liquidación no quepa retrotraer las actuaciones, ni completar el expediente instruido, no presupone que las nuevas actuaciones inspectoras practicadas en este caso puedan considerarse como complemento a lo ya instruido de modo que haya que acordar la nulidad del procedimiento", recoge que las nuevas actuaciones inspectoras practicadas únicamente han consistido -declaración que no puede ser combatida en casación- en:


"[...] - la puesta de manifiesto del expediente electrónico que comprende todos los documentos que conforman los dos expedientes anteriores ya tramitados al objeto de que se encuentre a disposición de la sociedad toda la documentación referida a la operación de compraventa del inmueble objeto de las actuaciones,
- la apertura del trámite de audiencia,
- el acta de disconformidad y 

- el acuerdo de liquidación".


Consecuentemente, el nuevo procedimiento tramitado no ha seguido una vía de comprobación totalmente alejada del anterior, sino que se ha limitado a practicar las actuaciones necesarias para dictar otra liquidación en sustitución de la anulada. En suma, no puede admitirse, como esgrime la recurrente, que la actuación dela Administración avalada por la Sala a quo pueda implicar un abuso de Derecho no amparado por la ley, pues se limita a aplicar adecuadamente la jurisprudencia de esta Sala.


(...) resulta evidente que la Administración, en aplicación del principio general de conservación de actos y trámites previsto en el artículo 51 de la Ley 39/2015, y, en especial, del artículo 66.2 del RRVA, de aplicación preferente en materia tributaria, podrá incorporar en el nuevo procedimiento los actos y trámites no afectados por la causa de anulación.


(...)


Conforme a cuanto antecede, ni era necesario un acuerdo específico al respecto por parte del órgano que
declara la anulación, ni ningún vicio de anulación se advierte por la incorporación en el nuevo procedimiento de los documentos que conforman el expediente electrónico para dictar el nuevo acto de liquidación, toda vez que se permite, en los supuestos de anulación total por razones de fondo, la conservación de los actos y trámites no afectados por la causa de anulación."


Las cuestiones que pueden suscitarse al girar las nuevas liquidaciones, con las disfunciones aparejadas por una demora tan importante en relación con los derechos de los contribuyentes, tanto procedimentales como materiales, deben ser objeto de resolución, en este caso por las razones vistas, fuera del cauce de ejecución de sentencia, en donde habrá de examinarse si el nuevo procedimiento y, en su caso, las liquidaciones giradas cumplen los criterios jurisprudenciales vistos.

STS 28-02-2024 (REC. CASACIÓN NÚM. 3948-2022): SIMULACIÓN TRIBUTARIA Y BASE DE SANCIÓN (DOCTRINA (II))

STS 28-02-2024 (REC. CASACIÓN NÚM. 3948-2022): SIMULACIÓN TRIBUTARIA Y BASE DE SANCIÓN (DOCTRINA (I)): Respecto de la cuestión con interés casacional objetivo formulada en el auto de admisión, ha de convenirse que la misma ya ha merecido r...  

 

QUINTO. Respuesta a la cuestión de interés casacional.

La respuesta a la cuestión de interés casacional, conforme a lo que hemos razonado, debe ser que se ratifica la doctrina jurisprudencial fijada por esta sala en la sentencia núm. 770/2023, de 8 de junio de 2023, recurso de casación 5002/2021, atinente a que la base de cálculo de la sanción tributaria prevista en el artículo 191 de la LGT, en supuestos de regularización de operaciones simuladas, será la diferencia entre la cantidad dejada de ingresar por la entidad inspeccionada y la ingresada por las sociedades instrumentales interpuestas respecto de las mismas rentas.

Tuesday, April 16, 2024

VACUNACIÓN COVID Y AUSENCIA DE CONSENTIMIENTO INFORMADO EN SENTIDO LEGAL (EL CONVENIO DE OVIEDO (II))

 


EL SENADOR RENNICK (AUS) Y EL MEP DE GRAAF SOBRE TERAPIAS GÉNICAS Y VACUNAS COVID-19 (UE Y ESPAÑA)

 

 

 Explanatory Report

 Article 13 – Interventions on the human genome See the Addendum

89. The progress of science, in particular in knowledge of the human genome and its application, has raised very positive perspectives, but also questions and even great fears.
Whilst developments in this field may lead to great benefit for humanity, misuse of these developments may endanger not only the individual but the species itself. The ultimate fear is of intentional modification of the human genome so as to produce individuals or entire groups endowed with particular characteristics and required qualities. In Article 13, the Convention provides the answer to these fears in several ways.


90. In every case, any intervention which aims to modify the human genome must be carriedout for preventive, diagnostic or therapeutic purposes. Interventions aimed at modifying geneticcharacteristics not related to a disease or to an ailment are prohibited. As long as somatic cell gene therapy is currently at the research stage, its application can be allowed only if it complies with the standards of protection provided for in Article 15 and the following Articles.


91. Interventions seeking to introduce any modification in the genome of any descendants are prohibited. Consequently, in particular genetic modifications of spermatozoa or ova for fertilisation are not allowed. Medical research aiming to introduce genetic modifications in spermatozoa or ova which are not for procreation is only permissible if carried out in vitro with the approval of the appropriate ethical or regulatory body.


92. On the other hand the article does not rule out interventions for a somatic purpose which might have unwanted side-effects on the germ cell line. Such may be the case, for example, for certain treatments of cancer by radiotherapy or chemotherapy, which may affect the reproductive system of the person undergoing the treatment.

 
Artículo 15. Regla general.

La investigación científica en el ámbito de la biología y la medicina se efectuará libremente, a reserva de lo dispuesto en el presente Convenio y en otras disposiciones jurídicas que garanticen la protección del ser humano.

Artículo 16. Protección de las personas que se presten a un experimento.

No podrá hacerse ningún experimento con una persona, a menos que se den las siguientes condiciones:

i) Que no exista un método alternativo al experimento con seres humanos de eficacia comparable.

ii) Que los riesgos en que pueda incurrir la persona no sean desproporcionados con respecto a los beneficios potenciales del experimento.

iii) Que el proyecto de experimento haya sido aprobado por la autoridad competente después de haber efectuado un estudio independiente acerca de su pertinencia científica, comprendida una evaluación de la importancia del objeto del experimento, así como un estudio multidisciplinar de su aceptabilidad en el plano ético.

iv) Que la persona que se preste a un experimento esté informada de sus derechos y las garantías que la ley prevé para su protección.

v) Que el consentimiento a que se refiere el artículo 5 se haya otorgado expresa y específicamente y esté consignado por escrito. Este consentimiento podrá ser libremente retirado en cualquier momento.

 https://www.boe.es/buscar/doc.php?id=BOE-A-1999-20638

 

 "Marcel de Graaff

Request for the direct suspension of marketing authorizations
Brussels, 4 October 2023

In response to the COVID-19 pandemic,a new Regulation was hastily introduced and became effective on July 18, 2020 (refer to Article 5).


The key provisions of significance are found in Articles 2(1) together with (2) and 4(1) of Regulation 2020/1043/EU. This regulation pertains to the conduct of clinical trials involving medicinal products designed for human use that contain or consist of genetically modified organisms and are intended for the treatment or prevention of coronavirus disease (COVID-19), as well as the supply of such medicinal products

 

This Regulation allowed for a temporary derogation from the very strict rules of Directive 2001/18/EC

(...)

Regulation 2020/1043/EU is void because it is not based on the correct legal basis. Articles 114 or 168(4)(c) of the Treaty on the Functioning of the European Union (TFEU) cannot be invoked in this case. This means that the rules of Directive 2001/18/EC continued to apply in full and that a technical dossier and an environmental report should therefore have been submitted. Having failed to do so, all the permits issued were thus unlawfully granted to the pharmaceutical companies.

(...)

The recommendations for categorisation and interpretation of the law is reflected in the EMA's guidelines.


Reflection paper on classification of advanced therapy medicinal products 2015


According to this paper, and especially paragraph 2.3.3, mRNA is considered an example of gene
therapy.

( 2.3.3. Gene therapy medicinal product versus cell therapy medicinal product


Another borderline scenario relates to products that are modified by adding a mRNA sequence, for example dendritic cells (DC) electroporated with mRNA in vitro and administrated to the patient to elicit a specific immune response. One could argue that the claimed mechanism of action is directly related to the expression of the mRNA encoded antigens to stimulate e.g. tumour specific immune responses. However, due to its relatively short half-life there may be little or no residual mRNA at the time of re-administration of the dendritic cells to the patient. Thus, it can be claimed that a recombinant nucleic acid is not administered to human beings with a view to adding a genetic sequence, but rather the mRNA electroporated DCs could be seen as an intermediate in the manufacturing process where the phenotype is finally altered without alteration of the genotype of the cells. Therefore, the product was considered not to comply with the definition of a gene therapy medicinal product. Instead the CAT considered that the product was a somatic cell therapy product as it consists of cells which were administered to human beings with a view to treating a disease through the immunological action of the modified cell populations.)

 
Reflection paper on criteria to be considered for the evaluation of new active substance (NAS) status of biological substances 2023


According to this paper and especially 5.8 which states that any significant change in the sequence of mRNA requires a new application.


Thereby, it must be established that parts of Regulation 2020/1043/EU47 and Regulation 2021/756/EU48 are contrary to the classification system and the security system, as argued in the COGEM report, they are thus contrary to Articles 141 and 168 TFEU.
In addition, 2019/5 was used in violation of Article 290(1) of the Treaty on the Functioning of the European Union ("TFEU"):

"A legislative act may delegate to the Commission the power to adopt non-legislative acts of general application to supplement or amend certain non-essential elements of the legislative act."
 

It is clearly stated that delegation of powers is not about legislative acts. If classification and categorisation acts and provision are in conflict with existing classification and categories it is WELL legislation, thus all such acts are null and void. In addition, the same line can be followed as the changes lead to a greater risk to public health (see Article 168 TFEU).


The issues are discussed in detail in this publication by Helene Banoun, 9 June 2023, International Journal of Molecular Sciences"

We should bring here the attention of the MEPs to the additional legal requirements on EMA and the Member States arising from the Oviedo Convention and the European Charter of Fundamental Rights.

 The following EU members ratified the Oviedo Convention:

Bulgaria31/05/2001 23/04/2003 01/08/2003






Croatia07/05/1999 28/11/2003 01/03/2004
R.




Cyprus30/09/1998 20/03/2002 01/07/2002






Czech Republic24/06/1998 22/06/2001 01/10/2001






Denmark04/04/1997 10/08/1999 01/12/1999
R.D.
T.

Estonia04/04/1997 08/02/2002 01/06/2002






Finland04/04/1997 30/11/2009 01/03/2010






France04/04/1997 13/12/2011 01/04/2012
R.


























Greece04/04/1997 06/10/1998 01/12/1999






Hungary07/05/1999 09/01/2002 01/05/2002







































Latvia04/04/1997 25/02/2010 01/06/2010

















Lithuania04/04/1997 17/10/2002 01/02/2003







04/04/1997





















































































Portugal04/04/1997 13/08/2001 01/12/2001

















Romania04/04/1997 24/04/2001 01/08/2001




























Slovak Republic04/04/1997 15/01/1998 01/12/1999






Slovenia04/04/1997 05/11/1998 01/12/1999






Spain04/04/1997 01/09/1999 01/01/2000









According to the Oviedo Convention, gene therapies must fullfill with the provisions of the Treaty and specially with those referred to scientif research. They are classified as such.

In addition, as provisions on human rights for any signatory country of the Convention, the Oviedo Convention provisions are granted the protection of the European Charter of Fundamental Rights in accordance with:

Article 3

Right to the integrity of the person

1.   Everyone has the right to respect for his or her physical and mental integrity.

2.   In the fields of medicine and biology, the following must be respected in particular:

(a)

the free and informed consent of the person concerned, according to the procedures laid down by law;

(b)

the prohibition of eugenic practices, in particular those aiming at the selection of persons;

(c)

the prohibition on making the human body and its parts as such a source of financial gain;

(d)

the prohibition of the reproductive cloning of human beings.


Article 35

Health care

Everyone has the right of access to preventive health care and the right to benefit from medical treatment under the conditions established by national laws and practices. A high level of human health protection shall be ensured in the definition and implementation of all the Union's policies and activities.

Article 41

Right to good administration

1.   Every person has the right to have his or her affairs handled impartially, fairly and within a reasonable time by the institutions, bodies, offices and agencies of the Union.

2.   This right includes:

(a)

the right of every person to be heard, before any individual measure which would affect him or her adversely is taken;

(b)

the right of every person to have access to his or her file, while respecting the legitimate interests of confidentiality and of professional and business secrecy;

(c)

the obligation of the administration to give reasons for its decisions.

3.   Every person has the right to have the Union make good any damage caused by its institutions or by its servants in the performance of their duties, in accordance with the general principles common to the laws of the Member States.

4.   Every person may write to the institutions of the Union in one of the languages of the Treaties and must have an answer in the same language.

Article 47

Right to an effective remedy and to a fair trial

Everyone whose rights and freedoms guaranteed by the law of the Union are violated has the right to an effective remedy before a tribunal in compliance with the conditions laid down in this Article.

Everyone is entitled to a fair and public hearing within a reasonable time by an independent and impartial tribunal previously established by law. Everyone shall have the possibility of being advised, defended and represented.

Legal aid shall be made available to those who lack sufficient resources in so far as such aid is necessary to ensure effective access to justice.

Article 51

Field of application

1.   The provisions of this Charter are addressed to the institutions, bodies, offices and agencies of the Union with due regard for the principle of subsidiarity and to the Member States only when they are implementing Union law. They shall therefore respect the rights, observe the principles and promote the application thereof in accordance with their respective powers and respecting the limits of the powers of the Union as conferred on it in the Treaties.

2.   The Charter does not extend the field of application of Union law beyond the powers of the Union or establish any new power or task for the Union, or modify powers and tasks as defined in the Treaties.

Article 53

Level of protection

Nothing in this Charter shall be interpreted as restricting or adversely affecting human rights and fundamental freedoms as recognised, in their respective fields of application, by Union law and international law and by international agreements to which the Union or all the Member States are party, including the European Convention for the Protection of Human Rights and Fundamental Freedoms, and by the Member States' constitutions.

Article 54

Prohibition of abuse of rights

Nothing in this Charter shall be interpreted as implying any right to engage in any activity or to perform any act aimed at the destruction of any of the rights and freedoms recognised in this Charter or at their limitation to a greater extent than is provided for herein.

Therefore, :

1) EU's mRNA vaccines authorizations were subject -as gene therapies- not only to any of the EU provisions mentioned in the letter of Marcel de Graaff to EMA,  but to the CFREU and to the Oviedo Convention in the member states that ratified such Treaty for the protection of Human Rights and Dignity of the Human Being with regard to the Application of Biology and Medicine: Convention on Human Rights and Biomedicine 

2) Even in those EU member states  that did not ratify the Oviedo Convention, mRna vaccines authorizations and mRna vaccines inoculations were subject to articles 3, 35 and 41of the CFREU

Those articles must be interpreted according to the EMA practice and its guidelines. In accordance with the "Reflection paper on classification of advanced therapy medicinal products", in particular:

2.1.1. Gene therapy medicinal product
 

Gene therapy medicinal product means a biological medicinal product which has the following characteristics:

(a) it contains an active substance which contains or consists of a recombinant nucleic acid used in or administered to human beings with a view to regulating, repairing, replacing, adding or deleting a genetic sequence;
(b) its therapeutic, prophylactic or diagnostic effect relates directly to the recombinant nucleic acid sequence it contains, or to the product of genetic expression of this sequence.


Gene therapy medicinal products shall not include vaccines against infectious diseases.

It should be noted that in order to be considered a gene therapy medicinal product, both the characteristics (a) and (b) have to be fulfilled.

(...)

 The legislation provides that “Gene therapy medicinal products shall not include vaccines against infectious diseases”. For classification purposes, vaccines are expected to have prophylactic mode of action, i.e. prevention of an infectious disease in humans. If a product is intended to treat pathologies caused by the infection (e.g. malignancies), it is classified as a GTMP. Live recombinant viral vectors (delivering genes encoding specific antigen sequences into human somatic cells) could fulfil the definition of Gene Therapy Medicinal Products (GTMP) when administered for example in oncology, but similar products would not be classified GTMPs when intended as prophylactic against infectious disease. In order to enable the classification of borderline products (treatment of infections or premalignancies) the therapeutic indication and target population should be clearly defined."

The Covid-19 vaccines were not expected to to have prophylactic mode of action, i.e. prevention of an infectious disease in humans.

In any case, EMA practice on Advanced Therapy Medicinal Products could not exception -in any EU member State obliged by the Oviedo Convention-  any legal consequence flowing from the Oviedo Convention an Explanatory Report on it:

"Human genome


71. Genetic science has undergone dramatic changes in recent years. In human medicine, apart from the pharmaceutical field, there are other areas in which, it can be applied, namely: genetic testing, gene therapy and the scientific elucidation of disease causes and mechanisms.


72. Genetic testing consists of medical examinations aimed at detecting or ruling out the presence of hereditary illnesses or predisposition to such illnesses in a person by directly or indirectly analysing their genetic heritage (chromosomes, genes).

73. The aim of gene therapy is to correct changes to the human genetic heritage which may result in hereditary diseases. The difference between gene therapy and the analysis of the genome lies in the fact that the latter does not modify the genetic heritage but simply studies its structure and its relationship with the symptoms of the illness. In theory, there are two distinct forms of gene therapy. Somatic gene therapy aims to correct the genetic defects in the somatic cells and to produce an effect restricted to the person treated. Were it possible to undertake gene therapy on germ cells, the disease of the person who has provided the cells would not be cured, as the correction would be carried out on the cells whose sole function is to transmit genetic information to future generations.

Article 13 – Interventions on the human genome


89. The progress of science, in particular in knowledge of the human genome and its application, has raised very positive perspectives, but also questions and even great fears.


Whilst developments in this field may lead to great benefit for humanity, misuse of these developments may endanger not only the individual but the species itself. The ultimate fear is of intentional modification of the human genome so as to produce individuals or entire groups endowed with particular characteristics and required qualities. In Article 13, the Convention provides the answer to these fears in several ways.


90. In every case, any intervention which aims to modify the human genome must be carried out for preventive, diagnostic or therapeutic purposes. Interventions aimed at modifying genetic characteristics not related to a disease or to an ailment are prohibited. As long as somatic cell gene therapy is currently at the research stage, its application can be allowed only if it complies with the standards of protection provided for in Article 15 and the following Articles.

Article 15 – General rule


95. Freedom of scientific research in the field of biology and medicine is justified not only by humanity's right to knowledge, but also by the considerable progress its results may bring in terms of the health and well-being of patients.


96. Nevertheless, such freedom is not absolute. In medical research it is limited by the fundamental rights of individuals expressed, in particular, by the provisions of the Convention and by other legal provisions which protect the human being. In this connection, it should be pointed out that the first Article of the Convention specifies that its aim is to protect the dignity and identity of human being and guarantee to everyone, without discrimination, respect for their integrity as well as for other rights and fundamental freedoms. Any research will therefore have to observe these principles.

Article 16 – Protection of persons undergoing research


97. This Article lays down the conditions for all research on human beings. These conditions were largely inspired by Recommendation No. R (90) 3 of the Committee of Ministers to member States on medical research on the human being.


98. The first condition is that there must be no alternative of comparable effectiveness to research on humans. Consequently, research will not be allowed if comparable results can be obtained by other means. Invasive methods will not be authorised if other less invasive or non-invasive methods can be used with comparable effect.


99. The second condition is that the risks which may be incurred by that person are not disproportionate to the potential benefits of the research

100. The third condition is the need for an independent examination of the scientific merit as well as of the ethical, including legal, social and economic acceptability of the research project. The examination of the latter aspects have to be carried out by independent multi- disciplinary ethics committees.


101. Paragraph iv underlines the obligation to inform the person in advance of their legal rights and guarantees, for example their right to freely withdraw their consent at any time.


102. Paragraph v reinforces conditions set forth in Article 5 concerning consent. In the sphere of research, implicit consent is insufficient. For this reason the Article requires not only the person's free and informed consent, but their express, specific and written consent. Thewords "specific consent" are to be understood here as meaning consent which is given to one particular intervention carried out in the framework of research.

The Additional Protocol to the Oviedo Convention (not signed, however, by Spain and other EU member States that ratified the Convention)  contains also these important provisions:

Article 1 – Object and purpose
 

Parties to this Protocol shall protect the dignity and identity of all human beings and guarantee everyone, without discrimination, respect for their integrity and other rights and fundamental freedoms with regard to any research involving interventions on human beings in the field of biomedicine.

Article 2 – Scope


1 This Protocol covers
the full range of research activities in the health field involving interventions on human beings.


2 This Protocol does not apply to research on embryos in vitro. It does apply to research on foetuses and embryos in vivo.


3 For the purposes of this Protocol, the term “intervention” includes:


i a physical intervention, and
ii any other intervention in so far as it involves a risk to the psychological health of the person concerned.

Article 3 – Primacy of the human being


The interests and welfare of the human being participating in research shall prevail over the sole interest of society or science.


Article 4 – General rule


Research shall be carried out freely, subject to the provisions of this Protocol and the other legal provisions ensuring the protection of the human being.


Article 5 – Absence of alternatives


Research on human beings may only be undertaken if there is no alternative of comparable effectiveness.


Article 6 – Risks and benefits


1 Research shall not involve risks and burdens to the human being disproportionate to its potential benefits

In addition, where the research does not have the potential to produce results of direct benefit to the health of the research participant, such research may only be undertaken if the research entails no more than acceptable risk and acceptable burden for the research participant. This shall be without prejudice to the provision contained in Article 15 paragraph 2, sub-paragraph ii for the protection of persons not able to consent to research.


 Research in States not parties to this Protocol


Article 29 – Research in States not parties to this Protocol


Sponsors or researchers within the jurisdiction of a Party to this Protocol that plan to undertake or direct a research project in a State not party to this Protocol shall ensure that, without prejudice to the provisions applicable in that State, the research project complies with the principles on which the provisions of this Protocol are based. Where necessary, the Party shall take appropriate measures to that end.

Conclusions:

1) European Union law in this field was subject in any member State to the CFREU  and additionally to the Oviedo Convention provisions in those member States that ratified such Convention. European Union law could not replace the Oviedo Convention requirements in the EU member States which were parties to it

As a consequence of it,  it could be argued that, even if valid on grounds of EU law, mRNA vaccines authorizations were in contradiction with the Oviedo Convention provisions in the EU member States that signed such Convention

2) National and international law (treaty conventions) on health care and related human rights may be legally opposed to EU law in accordance with articles 35 and 53 of the CFREU

3) European Union and member States health authorities should have considered in advance any legal requirements and consequences arising from the different legal status of the EU member States being a party of the Oviedo Convention

4) EU member States being a party of the Oviedo Convention could not disregard any legal obligation flowing from such Convention.Their citizens are entitled to the human rights provided for in it, in addition to the human rights provided in the CFREU.

The above considerations and conclusions reinforce, in our opinion, the serious concerns and petitions contained in the letter of the MEP to EMA

 

 

 

 Pfizer did not highlight a DNA sequence in its COVID-19 vaccine, a European regulator has confirmed. 

 "While the full DNA sequence of the plasmid starting material was provided in the initial marketing authorization application for Comirnaty, the applicant did not specifically highlight the SV40 sequence," the European Medicines Agency (EMA) told The Epoch Times in an email. 

The email came after Health Canada told The Epoch Times it expects sponsors to identify sequences such as the Simian Virus 40 (SV40) DNA enhancer but that Pfizer did not. Pfizer did not highlight the inclusion of the enhancer in its vaccine because "it was considered to be a non-functional part of the plasmid," EMA said. "They have since clarified this information in response to questions raised by EMA." The EMA said parts of the SV40 sequence are "commonly present in plasmids used for manufacturing of biological active substances," but neither authorities nor Pfizer have been able to say why the sequence was made part of the Pfizer shot. 

According to the EMA, the DNA sequences, including the SV40 sequence, are "broken down and removed" during the manufacturing process. "Fragments of the SV40 sequence may only be present as residual impurities at very low levels that are routinely controlled," the EMA claimed. The agency did not provide any evidence to support the claim. "The best independent estimates are 100-200B fragments of the plasmid exist in each dose," 

Kevin McKernan a microbiologist who first identified the sequence in the vaccine, told The Epoch Times in an email. "The EMA has offered no scientific evidence to make such a claim other than 'Trust our non-peer reviewed heavily redacted failure in transparency.'" 

 An EMA spokesperson said earlier this year that there was "no evidence to indicate the presence of SV40 ... in the formulation of COVID-19 vaccines." The EMA is now acknowledging that statement was not correct. 

 But the regulator said it "has seen no evidence of an association between mRNA vaccines and adverse events that could be linked to the presence of DNA material, nor are we aware of any scientific evidence showing that the very small amounts of residual DNA that may be present in vaccine batches could integrate into the DNA of vaccinated individuals." It also said, "we have not seen any reliable evidence of residual DNA exceeding approved/safe levels for" the Pfizer vaccine. 

 "The safe threshold in the presence of these delivery complexes is something that must be established experimentally by performing genotoxicity studies," Dr. Malone said. 

Patrick Provost, a professor in the Department of Microbiology, Infectious Diseases, and Immunology at the Faculty of Medicine at Laval University, told The Epoch Times that the danger of the SV40 enhancer being present in the vaccine is its possible integration into a cell's DNA genome. "All it takes is a single integration at the wrong place in a single cell to initiate a cancerous process and kill a person," he said. 

Responding to those concerns, the EMA said that "there is no scientific evidence that any of these SV40 fragments can act as insertional mutagens." Mr. McKernan, a former researcher and team leader for the Massachusetts Institute of Technology Human Genome Project, noted that scientists have found that SV40 sequences are optimal for gene therapy and that one paper described a rate of insertional mutagenesis with transfection being as high as 7 percent of the modified cells. 

 "Given the EMA waived all genotoxicity studies, their statement is nothing more than complicit wishful thinking," Mr. McKernan said.