CELEX: 62010CN0094
Language: en
Date: 2010-02-17 00:00:00
Title: 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

17.4.2010   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 100/32
            
         Reference for a preliminary ruling from the Vestre Landsret (Denmark) lodged on 17 February 2010 — Danfoss A/S and Sauer-Danfoss ApS v Skatteministeriet
   (Case C-94/10)
   2010/C 100/47
   Language of the case: Danish
   
      Referring court
   
   Vestre Landsret
   
      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)?