Finanzamt Dortmund-West v Klinikum Dortmund gGmbH.
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- Finanzamt Frankfurt am Main V-Höchst v Deutsche Bank AG.
- Council Directive 2005/92/EC of 12 December 2005 amending Directive 77/388/EEC with regard to the length of time during which the minimum standard rate of VAT is to be applied
- 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
