Yvon Welte v Finanzamt Velbert.
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- Marianne Scheunemann v Finanzamt Bremerhaven.
- European Commission v Republic of Estonia.
- Manfred Beker and Christa Beker v Finanzamt Heilbronn.
- 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 88/361/EEC of 24 June 1988 for the implementation of Article 67 of the Treaty
