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- Gabalfrisa SL and Others v Agencia Estatal de Administración Tributaria (AEAT).
- Netto Supermarkt GmbH & Co. OHG v Finanzamt Malchin.
- Halifax plc, Leeds Permanent Development Services Ltd and County Wide Property Investments Ltd v Commissioners of Customs & Excise.
- Renate Enkler v Finanzamt Homburg.
- Commissioners of Customs & Excise and Attorney General v Federation of Technological Industries and Others