Type: Judgment

Authority: European Authorities: Euopean Union' Court of Justice

Date: 12/17/2015

Subject: The Court affirmed that the transfer of know-how enabling operation of the erotic site livejasmin.com from Hungary to Madeira where a lower rate of VAT applies does not amount, in itself, to an abusive practice. Moreover, the Court stated that EU law does not preclude the tax authorities from being able to use evidence obtained in the context of a parallel criminal procedure that has not yet been concluded, provided that the fundamental rights guaranteed by EU law, and in particular by the Charter, are observed. In this regard, the Court pointed out that the interception of telecommunications and seizure of emails, carried out in respect of WebMindLicenses constitute interference with the exercise of the right to respect for private and family life, and therefore must be provided for by law and carried out in observance of the principle of proportionality. It will be for the national court to determine whether, in this instance, those requirements have been met and whether the use by the tax authorities of the evidence obtained by those means was also authorised by law and necessary. It will also be for the national court to ascertain whether WebMindLicenses had the opportunity, in the context of the administrative procedure, of gaining access to that evidence and of being heard concerning it. If the national court finds that WebMindLicenses did not have that opportunity or that the evidence in question was obtained in breach of the Charter, or if the national court is not empowered to carry out that review, it must disregard that evidence, and must annul the contested decision in the event that, as a result, it has no basis

Parties: WebMindLicenses

Classification: Freedoms - Art. 7 Privacy - Art. 8 Personal data: consent - Personal data: access - Art. 15 Freedom to provide services - Citizens’ rights - Art. 41 Right to good administration by the bodies of the union - Justice - Art. 47 Justice: remedy - Art. 48 Rights of defence

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