EV v Finanzamt Lippstadt.
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- Council Directive 2006/98/EC of 20 November 2006 adapting certain Directives in the field of taxation, by reason of the accession of Bulgaria and Romania
- 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)
- Consolidated version of the Treaty on the Functioning of the European Union 2016/C 202/01
