Liberexim BV v Staatssecretaris van Financiën.
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- D. Wandel GmbH v Hauptzollamt Bremen.
- Council Directive 92/111/EEC of 14 December 1992 amending Directive 77/388/EEC and introducing simplification measures with regard to value added tax
- Council Regulation (EEC) No 2144/87 of 13 July 1987 on customs debt
- Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code
- Council Regulation (EEC) No 2726/90 of 17 September 1990 on Community transit