Cadbury Schweppes plc and Cadbury Schweppes Overseas Ltd v Commissioners of Inland Revenue.

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• Cadbury Schweppes plc and Cadbury Schweppes Overseas Ltd v Commissioners of Inland Revenue.

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• Income and Corporation Taxes Act 1988
• Lankhorst-Hohorst GmbH v Finanzamt Steinfurt.
• The Queen v Secretary of State for Transport, ex parte Factortame Ltd and others.
• Omega Spielhallen- und Automatenaufstellungs-GmbH v Oberbürgermeisterin der Bundesstadt Bonn.
• Hughes de Lasteyrie du Saillant v Ministère de l'Économie, des Finances et de l'Industrie.



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• Imperial Chemical Industries plc (ICI) v Kenneth Hall Colmer (Her Majesty's Inspector of Taxes).
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• Criminal proceedings against Marc Gaston Bouchoucha.
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• Futura Participations SA and Singer v Administration des contributions.
• C. Baars contra Inspecteur der Belastingen Particulieren/Ondernemingen Gorinchem.
• X and Y v Riksskatteverket.
• Council Directive of 19 December 1977 concerning mutual assistance by the competent authorities of the Member States in the fields of direct taxation and value added tax (77/799/EEC)
• Council Directive of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (90/435/EEC)
• Treaty establishing the European Community