Hotărârea Curții de Justiție a Uniunii Europene (Camera a patra) în cauza C-310/16 (17 ianuarie 2019)
Judgment of the Court of Justice of the European Union (Fourth Chamber) in Case C-310/16 (17 January 2019)

Summary/Abstract: The obligation to ensure an efficient collection of Union resources does not relieve the national courts of the need to respect the fundamental rights guaranteed by the Charter and the general principles of the Union law, since criminal proceedings opened for VAT offenses constitute the enforcement of the Union law within the meaning of Article 51 par. (1) of the Charter. In the criminal field, these rights and these general principles must be respected not only in criminal proceedings, but also during the criminal investigation stage, once the person concerned has been accused. The Union law can not require the national court to exclude the application of such a procedural rule, even if the use of unlawfully collected evidence would make it possible to increase the effectiveness of criminal prosecution by allowing national authorities to sanction in some cases non-compliance with the Union law.

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