Grau Ruiz, M.A. (2021) “ 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, 1(104), pp. 199–202. Available at: https://revistatecnicatributaria.com/index.php/rtt/article/view/723 (Accessed: 12 March 2026).