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Proposal for a Council Directive amending Directive 92/12/EEC on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products. COM (97) 326 final, 27 June 1997
11
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Selected Problems in Taxation of Computer Software, 4 Computer L.J. 605 (1984)
21
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8
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GRAY v. NETHERLAND 116 S.Ct. 2074 United States Supreme Court
5
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Nelson v. Campbell 124 S. Ct. 2117 (2004)
9
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27