Viking Motors AS and Others v Tallinna linn and Maksu- ja Tolliamet.
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- Council Directive 91/680/EEC of 16 December 1991 supplementing the common system of value added tax and amending Directive 77/388/EEC with a view to the abolition of fiscal frontiers
- Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products
- Consolidated version of the Treaty on the Functioning of the European Union 2016/C 202/01
- Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
- Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC