Judgment of the Court (Fourth Chamber) of 17 January 2019.#Criminal proceedings against Petar Dzivev and Others#Reference for a preliminary ruling – Value added tax (VAT) – Protection of the financial interests of the European Union – Article 325(1) TFEU – Convention on the protection of the financial interests of the European Communities – Criminal proceedings concerning VAT offenses – Principle of effectiveness – Administration of evidence – Telephone tapping – Authorization granted by an incompetent judicial authority – Taking these tapping into account as evidence – National regulations – Prohibition.#Case C-310/16.

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Official record CELEX 62016CJ0310_SUM from European Union at Court of Justice of the European Union. Dated 17 January 2019. Status: decided.

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• Arrêt de la Cour (quatrième chambre) du 17 janvier 2019.#Procédure pénale contre Petar Dzivev e.a.#Renvoi préjudiciel – Taxe sur la valeur ajoutée (TVA) – Protection des intérêts financiers de l’Union européenne – Article 325, paragraphe 1, TFUE – Convention relative à la protection des intérêts financiers des Communautés européennes – Procédure pénale concernant des infractions en matière de TVA – Principe d’effectivité – Administration des preuves – Écoutes téléphoniques – Autorisation accordée par une autorité judiciaire incompétente – Prise en compte de ces écoutes en tant qu’éléments de preuve – Réglementation nationale – Interdiction.#Affaire C-310/16.

  judgment · FR · 17 January 2019

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