CELEX: 62012CN0049
Language: en
Date: 2012-01-31 00:00:00
Title: 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

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.