ANDORRA'S COURTS WILL PROVIDE BANKING INFORMATION TO SPANISH COURTS ONLY IN CERTAIN CIRCUMSTANCES

Spain's national court, the Audiencia Nacional, has sent a rogatory letter to Andorra's courts requesting information on the banking products and/or funds held in Andorra by Jordi Pujol Ferrusola (the son of the former president of the Generalitat of Catalunya) and his wife.

Andorra's courts have approved the request albeit stating that – according to Andorra's Criminal Code – banking information can only be provided to foreign judicial authorities if the criminal investigation refers to money laundering offences linked to corruption.

Otherwise – if the facts under investigation only referred to money laundering breaches – the banking information held in Andorra could not be used in the criminal investigation.

However, the Spanish courts are for the time being only charging the accused with money laundering and tax offences. Therefore, it seems that the information requested from Andorra's courts would not be used as evidence in the criminal investigation.