Case C-363/11: Judgment of the Court (Third Chamber) of 19 December 2012 (request for a preliminary ruling from the Elegktiko Sinedrio — Greece) — Epitropos tou Elegktikou Sinedriou sto Ipourgio Politismou kai Tourismou v Ipourgio Politismou kai Tourismou — Ipiresia Dimosionomikou Elenchou (Request for a preliminary ruling — Concept of ‘court or tribunal of a Member State’ within the meaning of Article 267 TFEU — Proceedings intended to lead to a decision of a judicial nature — National court of auditors ruling on prior authorisation of public expenditure — Inadmissibility)