Reports of Cases
published in the electronic Reports of Cases (Court Reports - general)
Subject-matter
Reference 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 nonpayment 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 torts
Systematic classification scheme
1.
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4.06.02.01 Jurisdiction, recognition and enforcement of judgments – Civil and commercial matters
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4 Internal policy of the European Union
4.06 Area of freedom, security and justice
4.06.02 Judicial cooperation in civil matters
4.06.02.01 Jurisdiction, recognition and enforcement of judgments – Civil and commercial matters
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4.06.02.01 Jurisdiction, recognition and enforcement of judgments – Civil and commercial matters
|
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4 Internal policy of the European Union
4.06 Area of freedom, security and justice
4.06.02 Judicial cooperation in civil matters
4.06.02.01 Jurisdiction, recognition and enforcement of judgments – Civil and commercial matters
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Citations of case-law or legislation
References in grounds of judgment
Operative part
Opinion
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EC Treaty (Amsterdam), Article 68
: points 31 - 34
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TFEU - Protocol No 22
-A01 : point 2
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TFEU - Protocol No 22
-A02 : points 2, 23
-
TFEU, Article 267
-L3 : point 25
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Agreement with Third Countries or International Bodies - 22005A1116(01)
: points 2, 3
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Agreement with Third Countries or International Bodies - 22005A1116(01)
-A01P1 : point 4
-
Agreement with Third Countries or International Bodies - 22005A1116(01)
-A02 : point 5
-
Agreement with Third Countries or International Bodies - 22005A1116(01)
-A02P1 : point 23
-
Agreement with Third Countries or International Bodies - 22005A1116(01)
-A06P1 : points 6, 24, 31, 35
-
Agreement with Third Countries or International Bodies - 22005A1116(01)
-A06P3 : point 31
-
Agreement with Third Countries or International Bodies - 22005A1116(01)
-A06P6 : points 6, 35
-
Agreement with Third Countries or International Bodies - 22005A1116(01)
-A11P2 : point 33
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Regulation 44/2001
: points 41, 42
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Regulation 44/2001
-A01 : points 21, 53
-
Regulation 44/2001
-A01P1 : points 1, 10, 38, 39, 40, 52
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Regulation 44/2001
-A01P3 : points 2, 10
-
Regulation 44/2001
-A05PT3 : point 51
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Regulation 44/2001
-A68P1 : point 40
-
Regulation 44/2001
-C2 : point 7
-
Regulation 44/2001
-C6 : point 8
-
Regulation 44/2001
-C7 : point 8
-
Regulation 44/2001
-C19 : points 9, 40
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Regulation 1798/2003
: point 45
-
Brussels Convention 1968
: point 40
-
Brussels Convention 1968
-A01L1 : point 40
-
Court of Justice - Judgment C -29/76
: points 40 - 42, 44, 46
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Court of Justice - Judgment C -814/79
: points 40, 42, 46, 47
-
Court of Justice - Judgment C -172/91
: points 40, 44
-
Court of Justice - Judgment C -99/00
: point 29
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Court of Justice - Judgment C -271/00
: points 40 - 42
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Court of Justice - Judgment C -266/01
: points 40 - 42, 44, 49, 51, 52
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Court of Justice - Judgment C -433/01
: point 40
-
Court of Justice - Judgment C -265/02
: point 41
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Court of Justice - Judgment C -292/05
: points 40 - 42, 44, 46, 47
-
Court of Justice - Opinion C -175/06
: points 26, 27
-
Court of Justice - Judgment C -420/07
: points 40, 41, 44
-
Court of Justice - Judgment C -111/08
: point 40
-
Court of Justice - Judgment C -167/08
: point 40
-
Court of Justice - Judgment C -292/08
: point 40
-
Court of Justice - Judgment C -533/08
: point 23
-
Court of Justice - Opinion C -283/09
: points 26, 28
-
Court of Justice - Judgment C -406/09
: points 40, 41
Dates
Date of the lodging of the application initiating proceedings
Date of the Opinion
Date of the hearing
Information not available
Date of delivery
12/09/2013
References
Publication in the Official Journal
Application: OJ C 118 from 21.04.2012, p.11
Judgment: OJ C 325 from 09.11.2013, p.6
Name of the parties
Sunico and Others
Notes on Academic Writings
- Dietze, Jan: EuGVVO: Anwendbarkeit auf Schadensersatzklage staatlicher Behörde gegen Privatperson wegen Beteiligung an Steuerbetrug , Europäische Zeitschrift für Wirtschaftsrecht 2013 p.830-831 (DE)
- Strikwerda, L.: Nederlandse jurisprudentie ; Uitspraken in burgerlijke en strafzaken 2013 n° 500 (NL)
- Idot, Laurence: Matière civile et commerciale. L'action en responsabilité engagée par une autorité publique d'un État membre en réparation d'un préjudice causé par une fraude fiscale relève de la matière civile et commerciale, Europe 2013 Novembre Comm. nº 11 p.52 (FR)
- Kohler, Christian: Abschied von der autonomen Auslegung des Begriffs „Zivil- und Handelssachen“ in Art. 1 EuGVVO?, Praxis des internationalen Privat- und Verfahrensrechts 2015 p.52-56 (DE)
Procedural Analysis Information
Source of the question referred for a preliminary ruling
Østre Landsret - Denmark
Subject-matter
- area of freedom, security and justice
- - Judicial cooperation in civil matters
Provisions of national law referred to
Information not available
Provisions of international law referred to
Information not available
Procedure and result
- Reference for a preliminary ruling
Formation of the Court
troisième chambre (Cour)
Judge-Rapporteur
Toader
Advocate General
Kokott
Language(s) of the Case
Language(s) of the Opinion