Manifattura italiana Nonwoven SpA contra Direzione regionale delle entrate per la Toscana.
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- Société Bautiaa contra Directeur des services fiscaux des Landes y Société française maritime contra Directeur des services fiscaux du Finistère.
- Solred SA contra Administración General del Estado.
- Council Directive of 17 July 1969 concerning indirect taxes on the raising of capital (69/335/EEC)
- Council Directive 85/303/EEC of 10 June 1985 amending Directive 69/335/EEC concerning indirect taxes on the raising of capital
- Treaty establishing the European Community
