Commission of the European Communities v Kingdom of Belgium.
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- Fuerzas Eléctricas de Catalunya SA (FECSA) (C-31/97) y Autopistas Concesionaria Española SA (C-32/97) contra Departament d'Economía y Finances de la Generalitat de Catalunya.
- Skatteministeriet contra Aktieselskabet Forsikrinsselskabet Codan.
- Council Directive of 17 July 1969 concerning indirect taxes on the raising of capital (69/335/EEC)
- Council Directive 85/303/EEC of 10 June 1985 amending Directive 69/335/EEC concerning indirect taxes on the raising of capital
- Treaty establishing the European Community
