Commission of the European Communities v Kingdom of Spain.
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- Firma ING. AUER - Die Bausoftware GmbH v Finanzamt Freistadt Rohrbach Urfahr.
- Optimus - Telecomunicações SA v Fazenda Pública.
- Commission of the European Communities v Hellenic Republic.
- Council Directive 73/79/EEC of 9 April 1973 varying the field of application of the reduced rate of capital duty provided for in respect of certain company reconstruction operations by Article 7 (1) (b) of the Directive concerning indirect taxes on the raising of capital
- Council Directive 73/80/EEC of 9 April 1973 fixing common rates of capital duty