Request for a preliminary ruling from the Hof van Cassatie (Belgium) lodged on 19 July 2018 — JM v Belgische Staat

(Case C-470/18)

(2018/C 427/08)

Language of the case: Dutch

Referring court

Hof van Cassatie

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.