X and Y v Riksskatteverket.
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- G. H. E. J. Wielockx v Inspecteur der Directe Belastingen.
- Metallgesellschaft Ltd and Others (C-397/98), Hoechst AG and Hoechst (UK) Ltd (C-410/98) v Commissioners of Inland Revenue and HM Attorney General.
- Hans Werner v Finanzamt Aachen-Innenstadt.
- The Queen v H. M. Treasury and Commissioners of Inland Revenue, ex parte Daily Mail and General Trust plc.
- Imperial Chemical Industries plc (ICI) v Kenneth Hall Colmer (Her Majesty's Inspector of Taxes).