Calderón Carrero, J.M. (2021) “Test Claimants in the FII Group Litigation y Commissioners of Inland Revenue: SENTENCIA DEL TRIBUNAL DE JUSTICIA (Gran Sala) DE 12 DE DICIEMBRE DE 2006. Asunto: C-446/04”, Revista Técnica Tributaria, 3(78), pp. 269–286. Available at: https://revistatecnicatributaria.com/index.php/rtt/article/view/1348 (Accessed: 12 March 2026).