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CRC v Sunico ApS and others (C-49/12), Court of Justice of the EU
HMRC brought proceedings in Denmark’s courts against three local companies the department believed had taken part in missing trader intra-community fraud.
The Danish High Court referred the matter to the Court of Justice of the European Union for a ruling on whether or not the proceedings were within the scope of EC Regulation 44/2001 on jurisdiction and the recognition and enforcement of judgments in civil and commercial matters.
The EU court agreed with the Revenue that the proceedings were within the regulation. It ruled:
“The concept of ‘civil and commercial matters’ within the meaning of Article 1(1) of Regulation 44/2001 must be interpreted as meaning that it covers an action whereby a public authority of one member state claims, as against natural and legal persons resident in another member state, damages for loss caused by a tortious conspiracy to commit VAT fraud in the first member state.”
