Town & County Factors Ltd v Commissioners of Customs & Excise.
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- Boots Company plc v Commissioners of Customs and Excise.
- R. J. Tolsma v Inspecteur der Omzetbelasting Leeuwarden.
- H. J. Glawe Spiel- und Unterhaltungsgeräte Aufstellungsgesellschaft mbH & Co. KG v Finanzamt Hamburg-Barmbek-Uhlenhorst.
- Julius Fillibeck Söhne GmbH & Co. KG v Finanzamt Neustadt.
- 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