GRAU RUIZ, María Amparo. 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. Revista Técnica Tributaria, [S. l.], v. 1, n. 104, p. 199–202, 2021. Disponível em: https://revistatecnicatributaria.com/index.php/rtt/article/view/723. Acesso em: 12 mar. 2026.