Finanzamt fur Steuerstrafsachen und Steuerfahndung Munster (Definition of 'court or tribunal of a Member State' - Criteria - Judgment) [2021] EUECJ C-66/20 (02 September 2021)

Finanzamt fur Steuerstrafsachen und Steuerfahndung Munster (Definition of 'court or tribunal of a Member State' - Criteria - Judgment) [2021] EUECJ C-66/20 (02 September 2021)

The Italian Public Prosecutor’s Office, when acting as an executing authority for an EIO, is not exercising a judicial function or ruling on a dispute, and thus does not qualify as a 'court or tribunal' under Article 267 TFEU. Therefore, its request for a preliminary ruling is inadmissible.

Citation
[2021] EUECJ C-66/20
Parties
Referring Authority: Procura della Repubblica di Trento (Public Prosecutor’s Office, Trento, Italy); Issuing Authority: Finanzamt für Steuerstrafsachen und Steuerfahndung Münster (Tax Office for Criminal Tax Matters and Tax Investigation, Münster, Germany); Subject of Investigation: XK
Jurisdiction
European Union
Judgment Date
02 September 2021
Procedural Posture
Request for Preliminary Ruling / Preliminary Reference; Admissibility Determination
Outcome
Request for a preliminary ruling is inadmissible.
Legal Topics
European Investigation Order, Judicial Cooperation in Criminal Matters, Definition of Judicial Authority, Admissibility of Preliminary References
European Union Law Criminal Procedure European Investigation Order Judicial Cooperation in Criminal Matters Definition of Judicial Authority Admissibility of Preliminary References

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Parties

Procura della Repubblica di Trento (Public Prosecutor’s Office, Trento, Italy)

Referring Authority

Finanzamt für Steuerstrafsachen und Steuerfahndung Münster (Tax Office for Criminal Tax Matters and Tax Investigation, Münster, Germany)

Issuing Authority

XK

Subject of Investigation

Procedural Posture

Request for Preliminary Ruling / Preliminary Reference; Admissibility Determination

Legal Issues

  1. 1 Whether Article 2(c)(ii) of Directive 2014/41/EU allows a Member State to exempt an administrative authority from EIO validation by defining it as a judicial authority;
  2. 2 Whether the Italian Public Prosecutor’s Office qualifies as a 'court or tribunal' under Article 267 TFEU for the purpose of making a preliminary reference.

Ratio Decidendi

The Italian Public Prosecutor’s Office, when acting as an executing authority for an EIO, is not exercising a judicial function or ruling on a dispute, and thus does not qualify as a 'court or tribunal' under Article 267 TFEU. Therefore, its request for a preliminary ruling is inadmissible.

Court Disposition

Request for a preliminary ruling is inadmissible.

Orders

  • The request for a preliminary ruling from the Procura della Repubblica di Trento (Public Prosecutor’s Office, Trento, Italy), made by decision of 15 January 2020, is inadmissible.