68In that context, and in light of the fact that the criminal proceedings at issue constitute an implementation of, in particular, Article 325(1) TFEU and, therefore, of EU law, within the meaning of Article 51(1) of the Charter (see, by analogy, judgment of 20 March 2018, Menci, C‑524/15, EU:C:2018:197, paragraph 21), the referring court must also satisfy itself that the fundamental rights guaranteed by the Charter to the accused persons in the main proceedings are respected. Those rights cannot be defeated by the obligation to ensure the effective collection of the Union’s resources (see, to that effect, judgments of 29 March 2012, Belvedere Costruzioni, C‑500/10, EU:C:2012:186, paragraph 23, and of 5 December 2017, M.A.S. and M.B., C‑42/17, EU:C:2017:936, paragraphs 46 and 52).
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