• Test Claimants in the FII Group Litigation (FII-2). Equivalence of the exemption and imputation methods. Dividends from third countries. Free movement of capital. Court of Justice (comments by Wattel)
• Levy and Sebbag. Order. Taxation of dividends. Double taxation. Court of Justice (comments by Gernay)
• Punch Graphix Prepress Belgium NV. Liquidation of a subsidiary upon a merger. ECJ (comments by Gernay)
• Council implementing decision. Germany and Austria. Authorisation governing the right of deduction. Council (comments by Van Norden)
• Gemeente Vlaardingen. Sports pitches belonging to the taxable person and transformed by a third person. Court of Justice (comments by Van Norden)
• Poland. Application of VAT measure extended. Reduced VAT obligations for the smallest businesses. Council (comments by Dominik-Oginska)
• Authorised economic operators. Economic operators' third country unique identification number. European Commission (comments by De Jonge)
• Digitalnet OOD. Combined Nomenclature. Tariff classification. Modem for gaining access to the Internet. Court of Justice (comments by Ooyevaar)

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