Test Claimants in Class IV of the ACT Group Litigation v Commissioners of Inland Revenue.
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- Lankhorst-Hohorst GmbH v Finanzamt Steinfurt.
- G. H. E. J. Wielockx v Inspecteur der Directe Belastingen.
- Hughes de Lasteyrie du Saillant v Ministère de l'Économie, des Finances et de l'Industrie.
- Margaretha Bouanich v Skatteverket.
- Wienand Meilicke, Heidi Christa Weyde and Marina Stöffler v Finanzamt Bonn-Innenstadt.
