Finanzamt fur Steuerstrafsachen und Steuerfahndung Munster (Judicial cooperation in criminal matters - European Investigation Order in criminal matters - Opinion) [2021] EUECJ C-66/20_O (11 March 2021)

Finanzamt fur Steuerstrafsachen und Steuerfahndung Munster (Judicial cooperation in criminal matters - European Investigation Order in criminal matters - Opinion) [2021] EUECJ C-66/20_O (11 March 2021)

Article 2(c)(ii) of Directive 2014/41/EU does not permit a Member State to exempt administrative authorities, even if authorized to conduct criminal investigations, from the obligation to obtain judicial validation before transmitting a European Investigation Order; such authorities are not 'judicial authorities' within the meaning of the Directive.

Citation
[2021] EUECJ C-66/20_O
Parties
Intervener: Finanzamt für Steuerstrafsachen und Steuerfahndung Münster; Applicant: XK; Referring Authority: Procura Distrettuale della Repubblica presso il Tribunale ordinario di Trento (District Public Prosecutor’s Office attached to the District Court, Trento, Italy)
Jurisdiction
European Union
Judgment Date
11 March 2021
Procedural Posture
Preliminary Ruling (opinion of Advocate General) / Opinion of Advocate General Prior to Judgment
Outcome
Negative opinion: Article 2(c)(ii) of Directive 2014/41/EU does not allow exemption of administrative authorities from judicial validation of EIOs.
Legal Topics
European Investigation Order (eio), Directive 2014/41/eu, Judicial Authority Definition, Validation of Eios, Mutual Recognition in Criminal Matters
European Union Law Criminal Law Judicial Cooperation European Investigation Order (eio) Directive 2014/41/eu Judicial Authority Definition Validation of Eios Mutual Recognition in Criminal Matters

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Parties

Finanzamt für Steuerstrafsachen und Steuerfahndung Münster

Intervener

XK

Applicant

Procura Distrettuale della Repubblica presso il Tribunale ordinario di Trento (District Public Prosecutor’s Office attached to the District Court, Trento, Italy)

Referring Authority

Procedural Posture

Preliminary Ruling (opinion of Advocate General) / Opinion of Advocate General Prior to Judgment

Legal Issues

  1. 1 Whether a German administrative authority (Finanzamt), authorized by national law to exercise the rights and responsibilities of a public prosecutor’s office in tax offences, may issue a European Investigation Order (EIO) without judicial validation under Article 2(c)(ii) of Directive 2014/41/EU.
  2. 2 Whether the Italian Public Prosecutor’s Office (Trento) is entitled to refer a preliminary ruling under Article 267 TFEU in the context of EIO recognition.

Ratio Decidendi

Article 2(c)(ii) of Directive 2014/41/EU does not permit a Member State to exempt administrative authorities, even if authorized to conduct criminal investigations, from the obligation to obtain judicial validation before transmitting a European Investigation Order; such authorities are not 'judicial authorities' within the meaning of the Directive.

Court Disposition

Negative opinion: Article 2(c)(ii) of Directive 2014/41/EU does not allow exemption of administrative authorities from judicial validation of EIOs.

Orders

  • A Member State may not exempt administrative authorities with competence in taxation, even if authorized to conduct criminal investigations, from the obligation to require validation by a judge, court, public prosecutor, or investigating judge before transmitting a European Investigation Order.