In HMRC v Sunico ApS (and related appeals) (CJEU Case C-49/12) HMRC had formed the opinion that three Danish companies had participated in a MTIC fraud. They took proceedings against the companies in the Danish courts. The Danish High Court (Østre Landsret) referred the case to the CJEU for a ruling on whether the proceedings were within the scope of EC Regulation 44/2001. Advocate-General Kokott upheld HMRC’s contention that the proceedings were within that regulation.
Why it matters: The Advocate General upheld HMRC’s contention that the proceedings which it had begun were within the scope of EC Regulation 44/2001. HMRC has also taken proceedings in the High Court where Proudman J delivered judgment in favour of HMRC on Friday 19 April. (The full text of her judgment was not available at the time of writing.)
