EUR-Lex Access to European Union law
This document is an excerpt from the EUR-Lex website
Document 62012CN0049
Case C-49/12: Reference for a preliminary ruling from the Østre Landsret (Denmark), lodged on 31 January 2012 — The Commissioners for Her Majesty’s Revenue and Customs v Sunico ApS, M & B Holding ApS, Sunil Kumar Harwani
Case C-49/12: Reference for a preliminary ruling from the Østre Landsret (Denmark), lodged on 31 January 2012 — The Commissioners for Her Majesty’s Revenue and Customs v Sunico ApS, M & B Holding ApS, Sunil Kumar Harwani
Case C-49/12: Reference for a preliminary ruling from the Østre Landsret (Denmark), lodged on 31 January 2012 — The Commissioners for Her Majesty’s Revenue and Customs v Sunico ApS, M & B Holding ApS, Sunil Kumar Harwani
OJ C 118, 21.4.2012, p. 11–11
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
|
21.4.2012 |
EN |
Official Journal of the European Union |
C 118/11 |
Reference for a preliminary ruling from the Østre Landsret (Denmark), lodged on 31 January 2012 — The Commissioners for Her Majesty’s Revenue and Customs v Sunico ApS, M & B Holding ApS, Sunil Kumar Harwani
(Case C-49/12)
2012/C 118/17
Language of the case: Danish
Referring court
Østre Landsret (Denmark)
Parties to the main proceedings
Appellants: The Commissioners for Her Majesty’s Revenue and Customs
Respondents: Sunico ApS, M & B Holding ApS, Sunil Kumar Harwani
Question referred
Must Article 1 of Council Regulation (EC) No 44/2001 (1) of 22 December 2000 on jurisdiction and the recognition and enforcement of judgments in civil and commercial matters be interpreted as meaning that its scope extends to cover a case in which the authorities of a Member State bring a claim for damages against undertakings and natural persons resident in another Member State on the basis of an allegation — made pursuant to the national law of the first Member State — of a tortious conspiracy to defraud consisting in involvement in the withholding of VAT due to the first Member State?