Grau Ruiz MA. Test Claimants in the Franked Investment Income Group LitigationY Commissioners of Inland Revenue, Commissioners for Her Majesty’s Revenue and Customs: Sentencia del TJUE (Sala Tercera) de 12 de diciembre de 2013 Asunto: C 362/12. RTT. 2021;1(104):199-202. Accessed March 12, 2026. https://revistatecnicatributaria.com/index.php/rtt/article/view/723