Kretztechnik AG v Finanzamt Linz.

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• Kretztechnik AG v Finanzamt Linz.

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• Lee v Lau
• Gabalfrisa SL and Others v Agencia Estatal de Administración Tributaria (AEAT).
• Cibo Participations SA v Directeur régional des impôts du Nord-Pas-de-Calais.
• Banque Bruxelles Lambert SA (BBL) v Belgian State.
• KapHag Renditefonds 35 Spreecenter Berlin-Hellersdorf 3. Tranche GbR v Finanzamt Charlottenburg.



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• Commissioners of Customs and Excise v Midland Bank plc.
• Belgische Staat v Ghent Coal Terminal NV.
• BP Soupergaz Anonimos Etairia Geniki Emporiki-Viomichaniki kai Antiprossopeion v Greek State.
• Abbey National plc v Commissioners of Customs & Excise.
• Empresa de Desenvolvimento Mineiro SGPS SA (EDM) v Fazenda Pública.
• D.A. Rompelman and E.A. Rompelman-Van Deelen v Minister van Financiën.
• Polysar Investments Netherlands BV v Inspecteur der Invoerrechten en Accijnzen.
• Council Directive 95/7/EC of 10 April 1995 amending Directive 77/388/EEC and introducing new simplification measures with regard to value added tax - scope of certain exemptions and practical arrangements for implementing them
• Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment
• Treaty establishing the European Community