J. M. Calderón Carrero, “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”, RTT, vol. 3, no. 78, pp. 286–295, Sep. 2021, Accessed: Mar. 12, 2026. [Online]. Available: https://revistatecnicatributaria.com/index.php/rtt/article/view/1349