Opinion of Advocate General Kokott delivered on 29 September 2022.
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- Association Eglise de scientologie de Paris y Scientology International Reserves Trust contra Premier ministre.
- Staatssecretaris van Economische Zaken and Staatssecretaris van Financiën v Q.
- Vorarlberger Landes- und Hypothekenbank AG v Finanzamt Feldkirch.
- Finanzamt für Körperschaften III in Berlin v Krankenheim Ruhesitz am Wannsee-Seniorenheimstatt GmbH.
- IR v JQ.