Deltakabel BV contra Staatssecretaris van Financiën.
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- Parmenter v Cressey
- Waldrich Siegen Werkzeugmaschinen GmbH v Finanzamt Hagen.
- 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 of 17 July 1969 concerning indirect taxes on the raising of capital (69/335/EEC)
- Treaty establishing the European Community
