Test Claimants in the FII Group Litigation v Commissioners of Inland Revenue and The Commissioners for Her Majesty's Revenue & Customs.
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- Test Claimants in the FII Group Litigation v Commissioners of Inland Revenue.
- Marianne Scheunemann v Finanzamt Bremerhaven.
- Council Directive of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (90/435/EEC)
- Council Directive 2003/123/EC of 22 December 2003 amending Directive 90/435/EEC on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States
- Treaty establishing the European Community
