Case VR 123/84, Decision of the Bundesfinanzhof of 25 April 1985, (1985) DB 1443. - Common Market Law Review View Case VR 123/84, Decision of the Bundesfinanzhof of 25 April 1985, (1985) DB 1443. by - Common Market Law Review Case VR 123/84, Decision of the Bundesfinanzhof of 25 April 1985, (1985) DB 1443. 23 3 Common Market Law Review