This article discusses the Court of Justice of the European Union’s Dzivev case dealing with the exclusion of evidence requiring prior judicial authorisation from prosecution in a VAT-related EU case. Authorization to collect evidence was initially given by a national court lacking jurisdiction. Requests to clarify whether or not such evidence could be used during the criminal proceedings led the Court of Justice of the European Union to state that the obligation for EU Member states to ensure the effective collection of European Union’s resources by means of tax revenue does not exonerate national courts from the implementation of the principle of legality and of the rule of law, as these are fundamental pillars on which the European Union is founded. The ruling finds its rationale on a joint interpretation of the TFEU, of the Convention of the Treaty on European Union on the protection of the European Communities’ financial interests, and of the EU Charter of Fundamental Rights. The article concludes that the Court’s judgment is commendable and represents a necessary development in establishing the EU Charter of Fundamental Rights as a fundamental element in the broader EU VAT discourses.