British American Tobacco International Ltd and Newman Shipping & Agency Company NV v Belgische Staat.

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• British American Tobacco International Ltd and Newman Shipping & Agency Company NV v Belgische Staat.

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• Commission of the European Communities v Kingdom of Belgium.
• Finanzamt Bergisch Gladbach v Werner Skripalle.
• Staatssecretaris van Financiën v Shipping and Forwarding Enterprise Safe BV.
• Amministrazione delle Finanze dello Stato v SpA San Giorgio.
• R. J. Tolsma v Inspecteur der Omzetbelasting Leeuwarden.



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• "K" Line Air Service Europe BV contra Eulaerts NV y Belgische Staat.
• Tullihallitus contra Kaupo Salumets y otros.
• Dilexport Srl contra Amministrazione delle Finanze dello Stato.
• Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products
• 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
• Treaty establishing the European Community