CELEX:62022CJ0016: Judgment of the Court (Third Chamber) of 2 March 2023.#Staatsanwaltschaft Graz v MS.#Request for a preliminary ruling from the Oberlandesgericht Graz.#Reference for a preliminary ruling – Area of freedom, security and justice – Judicial cooperation in criminal matters – Directive 2014/41/EU – European Investigation Order – Article 1(1) – Concept of ‘judicial authority’ – Article 2(c) – Concept of ‘issuing authority’ – Order issued by a tax authority without being validated by a judge or public prosecutor – Tax authority assuming the rights and the obligations of the public prosecutor’s office in the context of a criminal tax investigation.#Case C-16/22.