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Case C-470/18: Request for a preliminary ruling from the Hof van Cassatie (Belgium) lodged on 19 July 2018 — JM v Belgische Staat
ECLI:EU:UNKNOWN:62018CN0470
62018CN0470
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Valentina R., lawyer
26.11.2018
EN
Official Journal of the European Union
C 427/5
(Case C-470/18)
(2018/C 427/08)
Language of the case: Dutch
Referring court
Parties to the main proceedings
Applicant: JM
Defendant: Belgische Staat
Question referred
Should Article 47 of the Charter of Fundamental Human Rights of the European Union, in cases of value added tax, be interpreted as precluding in all circumstances the use of evidence obtained in violation of the right to respect for private life as guaranteed by Article 7 of the Charter, or does it leave room for a national regulation under which the court which has to decide whether such a piece of evidence can be used as the basis for a VAT assessment has to make an evaluation such as the one set out above under paragraph 4 of this judgment.