Scheuten Solar Technology GmbH v Finanzamt Gelsenkirchen-Süd.
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- Athinaïki Zythopoiia AE v Elliniko Dimosio.
- Finanzamt Hamburg-Am Tierpark v Burda GmbH.
- Council Directive 2003/49/EC of 3 June 2003 on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States
- Council Directive of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (90/435/EEC)
- Treaty establishing the European Community