Case C-16/22, Staatsanwaltschaft Graz (Düsseldorf Tax Office for Criminal Tax Matters): Judgment of the Court (Third Chamber) of 2 March 2023 (request for a preliminary ruling from the Oberlandesgericht Graz — Austria) — Proceedings relating to the recognition and execution of a European Investigation Order concerning MS (Reference for a preliminary ruling — Area of freedom, security and justice — Judicial cooperation in criminal matters — Directive 2014/41/EU — European Investigation Order — Article 1(1) — Concept of ‘judicial authority’ — Article 2(c) — Concept of ‘issuing authority’ — Order issued by a tax authority without being validated by a judge or public prosecutor — Tax authority assuming the rights and the obligations of the public prosecutor’s office in the context of a criminal tax investigation)
Date: 2023-03-02
Institutions: Court of Justice
Subjects: competence of the institution, judge, judicial cooperation in criminal matters in the EU, public prosecutor's department, tax authorities, tax offence








C_2023155EN.01002301.xml










2.5.2023   


EN


Official Journal of the European Union


C 155/23






Judgment of the Court (Third Chamber) of 2 March 2023 (request for a preliminary ruling from the Oberlandesgericht Graz — Austria) — Proceedings relating to the recognition and execution of a European Investigation Order concerning MS
(Case C-16/22, (1) Staatsanwaltschaft Graz (Düsseldorf Tax Office for Criminal Tax Matters))
(Reference for a preliminary ruling - Area of freedom, security and justice - Judicial cooperation in criminal matters - Directive 2014/41/EU - European Investigation Order - Article 1(1) - Concept of ‘judicial authority’ - Article 2(c) - Concept of ‘issuing authority’ - Order issued by a tax authority without being validated by a judge or public prosecutor - Tax authority assuming the rights and the obligations of the public prosecutor’s office in the context of a criminal tax investigation)
(2023/C 155/27)
Language of the case: German

Referring court

Oberlandesgericht Graz

Parties to the main proceedings


Applicant: MS

other parties: Staatsanwaltschaft Graz, Finanzamt für Steuerstrafsachen und Steuerfahndung Düsseldorf

Operative part of the judgment

The first subparagraph of Article 1(1) and Article 2(c)(i) of Directive 2014/41/EU of the European Parliament and of the Council of 3 April 2014 regarding the European Investigation Order in criminal matters
must be interpreted as meaning that:






—


a tax authority of a Member State which, while being part of the executive of that Member State, conducts, in accordance with national law, criminal tax investigations autonomously, instead of the public prosecutor’s office and assuming the rights and the obligations vested in the latter, cannot be classified as a ‘judicial authority’ and an ‘issuing authority’, within the meaning, respectively, of each of those provisions;










—


such an authority is, on the other hand, capable of falling within the concept of an ‘issuing authority’ within the meaning of Article 2(c)(ii) of that directive, provided that the conditions set out in that provision are met.






(1)  OJ C 138, 28.3.2022.