Case C-196/04 Cadbury Schweppes (2006) ECR I-7995 (ECJ). § 49.
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Jérôme Monsenego. Taxation of Foreign Business Income within the European Internal Market. Vol. 22 in the Doctoral Series. 2012. P. 167–168.
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Case C-201/05 Test Claimants (2008) in the CFC and Dividend Group Litigation ECR I-2875. URL: http://curia.europa.eu/juris/document/document.jsf?text=&docid=69464&pageIndex=0&doclang=EN&mode=lst&dir=&occ=first&part=1&cid=244682.