Opinion of advocate general Kokott in the case Sunico and others on a claim of damages in respect of nonpayment of VAT.

Article 1(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 must be interpreted as meaning that its scope extends to cover a case in which the authorities of a Member State bring a general claim for damages (an act also open to private persons) 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 value added tax due to the first Member State.

AG CJ 11 April 2013, nr. C-49/12

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


Gerelateerde artikelen