Staatssecretaris van Financiën v B. F. Joustra.
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- The Queen v Commissioners of Customs and Excise, ex parte EMU Tabac SARL, The Man in Black Ltd, John Cunningham.
- Distillerie Fratelli Cipriani SpA v Ministero delle Finanze.
- G. van de Water v Staatssecretaris van Financiën.
- 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
- Council Directive 92/108/EEC of 14 December 1992 amending Directive 92/12/EEC on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products and amending Directive 92/81/EEC
