Opinion of Advocate General Kokott delivered on 21 September 2023.
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- Netto Supermarkt GmbH & Co. OHG v Finanzamt Malchin.
- Vetsch Int. Transporte GmbH v Zollamt Feldkirch Wolfurt.
- Maks Pen EOOD v Direktor na Direktsia "Obzhalvane i danachno-osiguritelna praktika" Sofia.
- Vetsch Int. Transporte GmbH contra Zollamt Feldkirch Wolfurt.
- LVK — 56 EOOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.