Proceedings brought by Aberdeen Property Fininvest Alpha Oy.
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- Belgian State - SPF Finances v Truck Center SA.
- Finanzamt für Körperschaften III in Berlin v Krankenheim Ruhesitz am Wannsee-Seniorenheimstatt GmbH.
- Finanzamt Offenbach am Main-Land v Keller Holding GmbH.
- Rewe Zentralfinanz eG v Finanzamt Köln-Mitte.
- Test Claimants in the FII Group Litigation v Commissioners of Inland Revenue.