Grau Ruiz MA. Test Claimants in the Franked Investment Income Group LitigationY Commissioners of Inland Revenue, Commissioners for Her Majesty’s Revenue and Customs: Sentencia del TJUE (Sala Tercera) de 12 de diciembre de 2013 Asunto: C 362/12. RTT [Internet]. 2021 Jul. 22 [cited 2026 Mar. 12];1(104):199-202. Available from: https://revistatecnicatributaria.com/index.php/rtt/article/view/723