Ministério Público y Fazenda Pública contra Epson Europe BV.
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- The Queen v Immigration Appeal Tribunal, ex parte Gustaff Desiderius Antonissen.
- Société Bautiaa contra Directeur des services fiscaux des Landes y Société française maritime contra Directeur des services fiscaux du Finistère.
- Denkavit International BV, VITIC Amsterdam BV y Voormeer BV contra Bundesamt für Finanzen.
- Council Directive of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (90/435/EEC)
- Treaty establishing the European Community