Finanzamt Gummersbach v Gerhard Bockemühl.

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• Finanzamt Gummersbach v Gerhard Bockemühl.

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• Gabalfrisa SL and Others v Agencia Estatal de Administración Tributaria (AEAT).
• Genius Holding BV v Staatssecretaris van Financiën.
• Léa Jorion, née Jeunehomme, and Société anonyme d'étude et de gestion immobilière 'EGI' v Belgian State.
• Belgische Staat v Ghent Coal Terminal NV.
• BP Soupergaz Anonimos Etairia Geniki Emporiki-Viomichaniki kai Antiprossopeion v Greek State.



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• Finanzamt Osnabrück-Land v Bernhard Langhorst.
• D.A. Rompelman and E.A. Rompelman-Van Deelen v Minister van Financiën.
• Council Directive 2001/115/EC of 20 December 2001 amending Directive 77/388/EEC with a view to simplifying, modernising and harmonising the conditions laid down for invoicing in respect of value added tax
• Council Directive 91/680/EEC of 16 December 1991 supplementing the common system of value added tax and amending Directive 77/388/EEC with a view to the abolition of fiscal frontiers
• Council Directive 92/111/EEC of 14 December 1992 amending Directive 77/388/EEC and introducing simplification measures with regard to value added tax
• Council Directive 95/7/EC of 10 April 1995 amending Directive 77/388/EEC and introducing new simplification measures with regard to value added tax - scope of certain exemptions and practical arrangements for implementing them
• 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