著者名,書名,版表示,出版者名,出版年,シリーズ名,番号,ISBN,ISSN,URL "Albregtse, Dirk and Kogels, Han",Selected issues in European tax law : the legal character of VAT and the application of general principles of justice : summary of an EFS Seminar in honour of Fons Simons,,Kluwer Law,1999,EFS,,9041197443,,https://cir.nii.ac.jp/crid/1130282269950813056