Court of Justice 12 September 2013, Case C-49/12: Judgment of the Court (Third Chamber) of 12 September 2013 (request for a preliminary ruling from the Østre Landsret (Denmark)) — The Commissioners for Her Majesty’s Revenue & Customs v Sunico ApS, M & B Holding ApS, Sunil Kumar Harwani (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)

Also known as