It can be considered low-level as long as you consider CLR the target machine. In the same way Java is equally low-level for the JVM and Julia is for LLVM. But

It can be considered low-level as long as you consider CLR the target machine. In the same way Java is equally low-level for the JVM and Julia is for LLVM. But this is not strictly correct as the final target for whatever still is the physical machine (x86, ARM or whahtever) and neither C# nor Java are low-level relatively to it.