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Court of Justice of the European Union · Judgment

C‑49/12The Commissioners for Her Majesty’s Revenue & Customs v Sunico ApS and Others

Decided
2013-09-12
ECLI
ECLI:EU:C:2013:545
CELEX
62012CJ0049
Finality
Final, the decision cannot be appealed

The court's own keywords

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.

Interprets

    EUR-LexThe Court

    Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

    The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.

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    • Six fixed blocks, one source per line
    • No sentence written by a language model
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