The financial crime proceedings are administrative proceedings, but also, depending on the criminal determining value amount, a judical crime proceeding with extensive participation rights of the financial criminal authority. The financial criminal authority has a special position in the judical financial crime proceedings. According to the legal provisions of the financial criminal law ("FinStrG"), the authority has special rights that pertain only to the prosecutor in this form. The authority is not just only a financial criminal authority and an investigative authority, but also a private party that includes the right to the so called "Subsidiaranklage", but without the restrictions of the Code of Criminal Procedure. As a tax authority, it provides with the final assessment notices the "particularly qualified" preliminary examination of suspicion, as investigative authority, it has comprehensive rights to provide information and to forced mediums and according to § 200 FinStrG it has the rights of the victim, the rights of a private party and the right to submit "Subsidiaranklage". It also has comprehensive powers to appeal. In the main trial and in the appeal it has the position of a second prosecutor with a better legal knowledge in tax law, so that in an objective consideration, the participation of the prosecutor in the financial criminal proceedings seems to be dispensable. Therefore, the replacement of the prosecutor by the financial criminal authority is useful and also possible, because the monopoly of prosecution is not absolute. In addition, there would be only one adversary with the right to appeal.