Eamonn Donnellan v The Revenue Commissioners.
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- Convenio Europeo para la Protección de los Derechos Humanos y de las Libertades Fundamentales - Articles 6, 13, 47
- Council Directive 76/308/EEC of 15 March 1976 on mutual assistance for the recovery of claims resulting from operations forming part of the system of financing the European Agricultural Guidance and Guarantee Fund, and of the agricultural levies and customs duties
- Council Directive 2008/55/EC of 26 May 2008 on mutual assistance for the recovery of claims relating to certain levies, duties, taxes and other measures (Codified version)
- Charter of fundamental rights of the European Union
- Council Directive 2010/24/EU of 16 March 2010 concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures