OTO SpA v Ministero delle Finanze.
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- Sanders Adour y Guyomarc'h Orthez Nutrition Animale SA contra Directeur des services fiscaux des Pyrenées-Atlantiques.
- Simba SpA y otros contra Ministero delle finanze.
- Finanzamt Kassel-Goethestrasse contra Viessmann KG.
- Council Regulation (EEC) No 1224/80 of 28 May 1980 on the valuation of goods for customs purposes
- Council Directive 92/77/EEC of 19 October 1992 supplementing the common system of value added tax and amending Directive 77/388/EEC (approximation of VAT rates)
