L. Docavo Alberti, “Liberexim BV / Staatssecretaris van Financiën: SENTENCIA 11 JULIO DE 2002. Asunto: C-371/99”, RTT, vol. 3, no. 62, pp. 143–151, Oct. 2021, Accessed: Mar. 11, 2026. [Online]. Available: https://revistatecnicatributaria.com/index.php/rtt/article/view/1664