CELEX: 62022CN0016
Language: en
Date: 2022-01-06 00:00:00
Title: Case C-16/22: Request for a preliminary ruling from the Oberlandesgericht Graz (Austria) lodged on 6 January 2022 — Staatsanwaltschaft Graz v MS

28.3.2022   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 138/17
            
         
      Request for a preliminary ruling from the Oberlandesgericht Graz (Austria) lodged on 6 January 2022 — Staatsanwaltschaft Graz v MS
      (Case C-16/22)
      (2022/C 138/20)
      Language of the case: German
      
         Referring court
      
      Oberlandesgericht Graz
      
         Parties to the main proceedings
      
      
         Applicant: Staatsanwaltschaft Graz
      
         Defendant: MS
      
         Other party: Finanzamt für Steuerstrafsachen und Steuerfahndung Düsseldorf
      
         Question referred
      
      Must the first sentence of Article 1(1) and Article 2(c)(i) of Directive 2014/41/EU (1) of the European Parliament and of the Council of 3 April 2014 regarding the European Investigation Order in criminal matters be interpreted as meaning that a German tax office for criminal tax matters and tax investigation which is empowered under national rules to exercise the rights and fulfil the obligations of the public prosecutor’s office in relation to certain offences is to be regarded as a ‘judicial authority’ and an ‘issuing authority’ within the meaning of those provisions of EU law?
      
         (1)  Directive 2014/41/EU of the European Parliament and of the Council of 3 April 2014 regarding the European Investigation Order in criminal matters (OJ 2014 L 130, p. 1).