Judgment of the Court (Third Chamber), 12 September 2013

The Commissioners for Her Majesty’s Revenue & Customs v Sunico ApS and Others

Request for a preliminary ruling from the Østre Landsret

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

Case C‑49/12


Top of the page Documents in the Case
Document Date Name of the parties Subject-matter Curia EUR-Lex
Judgment (OJ)
18/10/2013 Sunico and Others
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Judgment
ECLI:EU:C:2013:545
12/09/2013 Sunico and Others
EUR-Lex text EUR-Lex bilingual text
Judgment (Summary)
ECLI:EU:C:2013:545
12/09/2013 Sunico and Others
Opinion
ECLI:EU:C:2013:231
11/04/2013 Sunico and Others
EUR-Lex text EUR-Lex bilingual text
Application (OJ)
30/03/2012 Sunico and Others
View pdf documents
Top of the page Legal analysis of the decision or of the case

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.
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
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


Citations of case-law or legislation

References in grounds of judgment

Operative part

  • Interprets : Regulation 44/2001 -A01P1

Opinion


Dates

Date of the lodging of the application initiating proceedings

  • 31/01/2012

Date of the Opinion

  • 11/04/2013

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

  1. Dietze, Jan: EuGVVO: Anwendbarkeit auf Schadensersatzklage staatlicher Behörde gegen Privatperson wegen Beteiligung an Steuerbetrug , Europäische Zeitschrift für Wirtschaftsrecht 2013 p.830-831 (DE)
  2. Strikwerda, L.: Nederlandse jurisprudentie ; Uitspraken in burgerlijke en strafzaken 2013 n° 500 (NL)
  3. 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)
  4. 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

  • Danish

Language(s) of the Opinion

  • German