García Prats, Francisco Alfredo. “Test Claimants in the Thin Cap Group Litigation Y Commissioners of Inland Revenue: SENTENCIA DEL TRIBUNAL DE JUSTICIA (Gran Sala) De 13 De Marzo De 2007. Asunto: C-524 04,Thin Cap Group”. Revista Técnica Tributaria, vol. 1, no. 80, Sept. 2021, pp. 175-83, https://revistatecnicatributaria.com/index.php/rtt/article/view/1303.