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Case C-94/10: Reference for a preliminary ruling from the Vestre Landsret (Denmark) lodged on 17 February 2010 — Danfoss A/S and Sauer-Danfoss ApS v Skatteministeriet
ECLI:EU:UNKNOWN:62010CN0094
62010CN0094
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Official Journal of the European Union
C 100/32
(Case C-94/10)
2010/C 100/47
Language of the case: Danish
Referring court
Parties to the main proceedings
Applicant: Danfoss A/S and Sauer-Danfoss ApS
Defendant: Skatteministeriet
Questions referred
1.Does Community law preclude a Member State from rejecting a claim for reimbursement brought by an undertaking to which excise duty imposed contrary to a directive has been passed on, where such rejection — in circumstances such as those of the present case — is on the ground that it is not the undertaking that paid the duty to the State?
2.Does Community law preclude a Member State from rejecting a claim for damages brought by an undertaking to which excise duty imposed contrary to a directive has been passed on, where such rejection — in circumstances such as those of the present case — is on the grounds put forward by the Member State (specifically, that the undertaking is not the directly injured party and that there is no direct causal link between any loss and the conduct giving rise to liability)?