1.
Docavo Alberti L. Commissioners of Customs & Excise / CSC Financial Services Ltd. Fiscalidad Prejudicial: SENTENCIA 13 DICIEMBRE DE 2001. Asunto C-235/00. RTT. 2021;1(64):171-176. Accessed April 3, 2026. https://www.revistatecnicatributaria.com/index.php/rtt/article/view/1632