5 Case C-373/00 Adolf Truly GmbH v Bestattung Wien GmbH (2003) ECR I-01931. § 35.
1709
Jūlija Petkeviča. The concept of beneficial owner: From international tax law to community law. Riga Graduate School of Law. Working Papers. 2005. № 26. P. 18. URL: www.rgsl.edu.lv/images/stories/publications/RWP24Petkevica.pdf.
