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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
ECLI:EU:UNKNOWN:62012CN0049
62012CN0049
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21.4.2012
Official Journal of the European Union
C 118/11
(Case C-49/12)
2012/C 118/17
Language of the case: Danish
Referring court
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 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?
Language of the case: Danish
* * *
(1) OJ 2001 L 12, p. 1.