UFS 21.10.2013, RV/1703-W/07; VwGH 2013/13/0116; EFTA, verb Rs E-3/13 und E-20/13, Fred. Olsen u.a. gegen Norwegen; EuGH 28. 10. 2010, C-72/09 , Etablissements Rimbaud; EuGH 10. 4. 2014, Rs C-190/12 , Emerging Markets Series of DFA Investment Trust Company; EuGH 11. 10. 2007, Rs C-451/05 , Européenne et Luxembourgeoise d' investissements SA (ELISA); EuGH 13. 11. 2012, Rs C-35/11 , Test Claimants in the FII Group Ligitation