Case Law C-16/22 (02/03/2023)
Type: Judgment
Authority: European Authorities: Euopean Union' Court of Justice
Date: 03/02/2023
Subject: According to the Court, 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 the first subparagraph of Article 1(1) and of Article 2(c)(i) of Directive 2014/41/EU regarding the European Investigation Order in criminal matters. 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
Parties: Staatsanwaltschaft Graz (Service des affaires fiscales pénales de Düsseldorf)
Classification: Justice - Art. 49 Criminal Law
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