Calderón Carrero, J.M. (2021) “Optigen Ltd, Fulcrum Electronics Ltd, Bond House Systems Ltd y Commissioners of Customs & Excise: SENTENCIA DEL TRIBUNAL DE JUSTICIA (Sala Tercera) de 12 de enero de 2006. Asunto: C 354/03, C 355/03 y C 484/03”, Revista Técnica Tributaria, 4(75), pp. 165–169. Available at: https://revistatecnicatributaria.com/index.php/rtt/article/view/1414 (Accessed: 12 March 2026).