Società Immobiliare SIF SpA contra Amministrazione delle finanze dello Stato.
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- Ponente Carni SpA y Cispadana Costruzioni SpA contra Amministrazione delle finanze dello Stato.
- Finanzamt Kassel-Goethestrasse contra Viessmann KG.
- Council Directive 74/553/EEC of 7 November 1974 amending Article 5 (2) of Directive No 69/335/EEC concerning direct taxes on the raising of capital
- Council Directive 73/79/EEC of 9 April 1973 varying the field of application of the reduced rate of capital duty provided for in respect of certain company reconstruction operations by Article 7 (1) (b) of the Directive concerning indirect taxes on the raising of capital
- Council Directive 73/80/EEC of 9 April 1973 fixing common rates of capital duty