73In the second place, it must be borne in mind that Article 2(1) of the GDPR defines broadly the material scope of that regulation (judgment of 22 June 2021, Latvijas Republikas Saeima (Penalty points), C‑439/19, EU:C:2021:504, paragraph 61), which includes any ‘processing of personal data wholly or partly by automated means and … the processing other than by automated means of personal data which form part of a filing system or are intended to form part of a filing system’. The corollary of that broad definition is that the exceptions to the application of the GDPR listed in Article 2(2) thereof must be interpreted strictly. That is the case, in particular, with the exception provided for in Article 2(2)(d) which concerns the processing of personal data by competent authorities for the purposes of the prevention, investigation, detection or prosecution of criminal offences or the execution of criminal penalties (see, to that effect, judgment of 24 February 2022, Valsts ieņēmumu dienests (Processing of personal data for tax purposes), C‑175/20, EU:C:2022:124, paragraphs 40 and 41 and the case-law cited).
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