COUNCIL DIRECTIVE (EU) 2016/1164 of 12 July 2016a, L 193/1; available at: https://eur-lex.europa.eu/legal-content/EL/TXT/PDF/?uri=CELEX:32016L1164&from=DE
CJEU, Judgment of 22 February 2018b, C-398/16 and C399/16, X BV, X NV, ECLI:EU:C:2018:110, para. 20; CJEU, Judgment of 25 February 2010, C-337/08, X Holding BV, ECLI:EU:C:2010:89, para. 20.
CJEU, Judgment of 18 Juli 2007e, C-231/05, Oy AA, ECLI:EU:C:2007:439, para. 38; CJEU, Judgment of 25 February 2010, C-337/08, X Holding BV, ECLI:EU:C:2010:89, para. 24; CJEU, Judgment of 22 February 2018, C-398/16, X BV, ECLI:EU:C:2018:110, para. 36, 37.
CJEU, Judgment of 22 February 2018e, C-398/16, X BV, ECLI:EU:C:2018:110, para. 43; CJEU, Judgment of 2 September 2015, C-386/14, Groupe Steria SCA, ECLI:EU:C:2015:524, para. 31.