Karol Mihal v Daňový úrad Košice V.
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- Ayuntamiento de Sevilla v Recaudadores de Tributos de las Zonas primera y segunda.
- Landesanstalt für Landwirtschaft v Franz Götz.
- Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment
- Treaty establishing the European Community