Judgment_paragraph 59 · Glencore Agriculture Hungary Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (C-189/18)

59Since the referring court wonders whether the requirements of a fair trial require that the court hearing an action against a decision of the tax authorities giving rise to an adjustment of VAT be empowered to ascertain that the evidence originating in a related administrative procedure has been obtained in accordance with the rights guaranteed by EU law and that the findings based on that evidence do not breach those rights, it should be borne in mind that the fundamental rights guaranteed by the Charter are applicable in such a situation, since an adjustment of VAT after an abusive practice has been found, such as the adjustment forming the subject matter of the main proceedings, constitutes implementation of EU law for the purposes of Article 51(1) of the Charter (see, to that effect, judgments of 26 February 2013, Åkerberg Fransson, C‑617/10, EU:C:2013:105, paragraphs 19 and 27, and of 17 December 2015, WebMindLicenses, C‑419/14, EU:C:2015:832, paragraph 67).