Centro Equestre da Lezíria Grande Lda v Bundesamt für Finanzen.
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- Marks & Spencer plc v David Halsey (Her Majesty's Inspector of Taxes).
- Imperial Chemical Industries plc (ICI) v Kenneth Hall Colmer (Her Majesty's Inspector of Taxes).
- Futura Participations SA and Singer v Administration des contributions.
- 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)
- Treaty establishing the European Community