Request for a preliminary ruling from the Oberlandesgericht Graz (Austria) lodged on 6 January 2022 – Staatsanwaltschaft Graz v MS

(Case C-16/22)

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?

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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).