Judgment of the Court (Fourth Chamber) of 17 January 2019.#Criminal proceedings against Petar Dzivev and Others.#Request for a preliminary ruling from the Spetsializiran nakazatelen sad.#Reference for a preliminary ruling — Value added tax (VAT) — Protection of the European Union’s financial interests — Article 325(1) TFEU — 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.#Case C-310/16.