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The .NET Framework is not specific to any one programming language; rather, it includes a library of functions that allows developers to rapidly build applications. Several supported languages include C#, VB.NET, C++ or ASP.NET.
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e.g.: https://msdn.microsoft.com/en-us/library/office/ee534956%28v=office.14%29.aspx
The only issue is CAML is a bit of a pain, so use a tool such as CAML Designer to build your query, then use that in your code.
Another alternative is to use SSIS to extract Sharpeoint List data to a database, then extract or report on whatever you need from that. I've done that successfully on SP2010 and its pretty easy to do if you know SSIS. The advantage of this is if you have regular reporting requirements it's straightforward to schedule a package and rebuild reports and data overnight for example in a data warehousing scenario.