Commission of the European Communities v Kingdom of Spain.
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- 88/376/EEC, Euratom: Council Decision of 24 June 1988 on the system of the Communities' own resources
- 94/728/EC, Euratom: Council Decision of 31 October 1994 on the system of the European Communities' own resources
- Council Regulation (EEC) No 1854/89 of 14 June 1989 on the entry in the accounts and terms of payment of the amounts of the import duties or export duties resulting from a customs debt
- Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code
- Treaty establishing the European Community