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CJEU Case C-310/16/ Judgment

Petar Dzivev, Galina Angelova, Georgi Dimov, Milko Velkov

Policy area:
Taxation
Deciding Body type:
Court of Justice of the European Union
Deciding Body:
Fourth Chamber
Decision date:
17/01/2019

Key facts

  1. This request for a preliminary ruling concerns the interpretation of Article 325(1) TFEU, Article 1(1)(b) and Article 2(1) of the Convention drawn up on the basis of Article K.3 of the Treaty on European Union, on the protection of the European Communities’ financial interests, signed in Luxembourg on 26 July 1995 (OJ 1995, C 316, p. 48, ‘the PFI Convention’) and Article 47 of the Charter of Fundamental Rights of the European Union (‘the Charter’).
  2. The request has been made in criminal proceedings brought against Petar Dzivev, Galina Angelova, Georgi Dimov and Milko Velkov accused of having committed offences relating to value added tax (VAT).

Judgement

On those grounds, the Court (Fourth Chamber) hereby rules:

Article 325(1) TFEU, and Article 1(1)(b) and Article 2(1) of the Convention drawn up on the basis of Article K.3 of the Treaty on European Union, on the protection of the European Communities’ financial interests, signed in Luxembourg on 26 July 1995, read in conjunction with the Charter of Fundamental Rights of the European Union, must be interpreted to the effect that, in the light of the principle of effectiveness of the prosecution of value added tax (VAT) offences, they do not preclude a national court from applying a national provision excluding, from a prosecution, evidence such as the interception of telecommunications requiring prior judicial authorisation, where that authorisation was given by a court that lacked jurisdiction, in a situation in which that evidence alone is capable of proving that the offences in question were committed.