Entscheidungen: FG Münster 20.11.2015, 10 K 1410/12; EuGH 12.12.2006, C-374/04 , Test Claimants in Class IV of the ACT Group Litigation; EuGH 12.09.2006, C-196/04 , Cadbury Schweppes; EuGH 13.11.2012, C-35/11 , Test Claimants in the FII Group Litigation; EuGH 21.01.2010, C-311/08 , SGI; EuGH 13.03.2007, C-524/04 , Test Claimants in the Thin Cap Group Litigation; EuGH 30.09.2003, C-167/01 , Inspire Art