Revenue and Customs v Sunico ApS and Others: ECJ 11 Apr 2013

ECJ (Opinion) Agreement between the European Community and the Kingdom of Denmark on jurisdiction and the recognition and enforcement of judgments in civil and commercial matters – Article 6 of the Agreement – Capacity of Danish courts to make references to the Court – Regulation (EC) No 44/2001 – Article 1(1) – Concept of civil and commercial matters – Action by an authority – Damages for involvement in tax evasion by a third party which is not itself a taxable person

Judges:

Kokott AG

Citations:

C-49/12, [2013] EUECJ C-49/12, [2013] EUECJ C-49/12

Links:

Bailii, Bailii

Statutes:

Regulation (EC) No 44/2001 1(1)

Jurisdiction:

European

Jurisdiction, Taxes Management

Updated: 06 February 2022; Ref: scu.472566