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Case C-49/12: Judgment of the Court (Third Chamber) of 12 September 2013 (request for a preliminary ruling from the Østre Landsret (Denmark)) — The Commissioners for Her Majesty’s Revenue & Customs v Sunico ApS, M & B Holding ApS, Sunil Kumar Harwani (Judicial cooperation in civil matters — Jurisdiction and the recognition and enforcement of judgments in civil and commercial matters — Regulation (EC) No 44/2001 — Article 1(1) — Scope — Concept of ‘civil and commercial matters’ — Action brought by a public authority — Damages in respect of involvement in a tax fraud by a third party not subject to VAT)
ECLI:EU:UNKNOWN:62012CA0049
62012CA0049
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Official Journal of the European Union
C 325/6
(Case C-49/12) (<span class="super">1</span>)
(Judicial cooperation in civil matters - Jurisdiction and the recognition and enforcement of judgments in civil and commercial matters - Regulation (EC) No 44/2001 - Article 1(1) - Scope - Concept of ‘civil and commercial matters’ - Action brought by a public authority - Damages in respect of involvement in a tax fraud by a third party not subject to VAT)
2013/C 325/08
Language of the case: Danish
Referring court
Parties to the main proceedings
Applicant: The Commissioners for Her Majesty’s Revenue & Customs
Defendants: Sunico ApS, M & B Holding ApS, Sunil Kumar Harwani,
Re:
Request for a preliminary ruling — Østre Landsret — Interpretation of 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 (OJ 2001 L 12, p. 1) — Scope — Whether or not it covers a claim for damages in respect of non-payment of value added tax brought by the tax authorities of a Member State against undertakings and natural persons resident in another Member State and based on an alleged unlawful means conspiracy under the law of tort
Operative part of the judgment
The concept of ‘civil and commercial matters’ within the meaning of Article 1(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 must be interpreted as meaning that it covers an action whereby a public authority of one Member State claims, as against natural and legal persons resident in another Member State, damages for loss caused by a tortious conspiracy to commit value added tax fraud in the first Member State.
(<span class="super">1</span>) OJ C 118, 21.4.2012.