ancillary penalties appeal appeal agreement Appeal to the Supreme Court bankruptcy law conditional suspension court of appeal Court of Auditors COVID-19 Covid-19 emergency Criminal Law digital signature Enforcement Judge European arrest warrant inadmissibility Judgment judgment no. 28018 jurisdiction no grounds for prosecution Opposition plea bargaining precautionary order procedural fairness procedural law revocation of penalty right of access to justice right to defense ruling ruling 22135 special power of attorney territorial incompetence territorial jurisdiction