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• AstraZeneca
  Opinion of Advocate General Sharpston of 23 October 2008, Case C‑371/07, Danfoss A/S and AstraZeneca A/S v Skatteministeriet, ECLI:EU:C:2008:590

• Dong Yang
  Opinion of Advocate General Kokott of 14 November 2019, Case C-547/18, Dong Yang Electronics Sp. z o.o. v Dyrektor Izby Administracji Skarbowej we Wrocławiu, ECLI:EU:C:2019:976

• E. Sp. z o.o. Sp. k.
  Opinion of Advocate General Kokott of 4 June 2020, Case, C-335/19, E. Sp. z o.o. Sp. k. v Minister Finansów, ECLI:EU:C:2020:424

• Faxworld
  Opinion of Advocate General Jacobs of 23 October 2003, Case C-137/02, Finanzamt Offenbach am Main-Land v Faxworld Vorgründungsgesellschaft Peter Hünninghausen und Wolfgang Klein GbR, ECLI:EU:C:2003:589
• FIRIN
  Opinion of Advocate General Kokott of 19 December 2013, Case C-107/13, FIRIN OOD v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ — Veliko Tarnovo pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite, ECLI:EU:C:2013:872

• G. Sp. z o.o.
  Opinion of Advocate General Saugmandsgaard Øe of 18 March 2021, Case C-855/19, G. Sp. z o.o. v Dyrektor Izby Administracji Skarbowej w Bydgoszczy, ECLI:EU:C:2021:222
• Goldsmiths
  Opinion of Advocate General La Pergola of 27 February 1997, Case C-330/95 Goldsmiths (Jewellers) Ltd v Commissioners of Customs & Excise, ECLI:EU:C:1997:339

• Laarhoven
  Opinion of Advocate General Kokott, Case C-594/10, T.G. van Laarhoven v Staatssecretaris van Financiën, ECLI:EU:C:2011:820

• Oudeland Beheer
  Opinion of Advocate General of 15 October 2015, Case C-128/14, Staatssecretaris van Financiën v Het Oudeland Beheer BV, ECLI:EU:C:2015:698

• Ryanair
  Opinion of Advocate General Kokott of 3 May 2018, Case-249/17, Ryanair Ltd v The Revenue Commissioners, ECLI:EU:C:2018:301

• VNLTO
  Opinion of Advocate General Mengozzi of 22 December 2008, Case C‑515/07, Vereniging Noordelijke Land- en Tuinbouw Organisatie v Staatssecretaris van Financiën, ECLI:EU:C:2008:769