Ribes Ribes, Aurora. “Commissioners for Her Majesty’s Revenue & Customs Y Mercedes-Benz Financial Services UK Ltd.: Sentencia Del TJUE (Sala Primera) De 4 De Octubre De 2017. Asunto: C-164 16”. Revista Técnica Tributaria 1, no. 120 (March 31, 2018): 145–148. Accessed March 12, 2026. https://revistatecnicatributaria.com/index.php/rtt/article/view/392.