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Case C-310/16

Case Information Subject Matter Stage of Proceedings
C-310/16
Party

Petar Dzivev et al.

Type of proceeding
Reference for a preliminary ruling
Referring court

Spetsializiran nakazatelen sad (Specialised Criminal Court, Bulgaria)

Value added tax (VAT) — Protection of the European Union’s financial interests — Convention on the protection of the European Communities’ financial interests — Criminal proceedings concerning VAT offences — Principle of effectiveness — Taking of evidence — Interception of telecommunications — Authorisation granted by a court that lacks jurisdiction — Taking those interceptions into consideration as evidence — Provisions of national law — Prohibition

Categories
Protection of Financial Interests Tax Evasion
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