Calderón Carrero, José Manuel. 2021. “Test Claimants in Class IV of the ACT Group Litigationy Commissioners of Inland Revenue: SENTENCIA DEL TRIBUNAL DE JUSTICIA (Gran Sala) DE 12 DE DICIEMBRE DE 2006. Asunto: C-374 04”. Revista Técnica Tributaria 3 (78): 286-95. https://revistatecnicatributaria.com/index.php/rtt/article/view/1349.