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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

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?


(1)  OJ 2001 L 12, p. 1.


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