Babčák, V.: Daňové právo na Slovensku [Tax Law in Slovakia], Bratislava: EPOS, 2015.
Babčák, V.: Daňové právo na Slovensku a v EÚ [Tax Law in Slovakia and the EU], Bratislava: EPOS, 2019.
Bonk, F.: Implementácia zákonného GAAR do slovenského daňového systému (1. časť) [Implementation of the statutory GAAR into the Slovak tax system (part 1)], Justičná Revue [Judicial Review], nr 70 [1], 2018.
Čollák, J.: Zneužitie práva konaním obchodnej spoločnosti: na pomedzí medzi právom a protiprávnym konaním daňového subjektu [Abuse of the law by the actions of a business company: on the border between the law and illegal actions of a tax subject] (in:) Popovič, A. et al. (eds.): Zneužitie a iné formy obchádzania práva: recenzovaný zborník vedeckých prác [Abuse and Other Forms of Circumvention of Law: Reviewed proceedings of scientific papers], Košice: Pavol Jozef Šafárik University in Košice, 2016.
Gomułowicz, A., Małecki, J.: Podatki i prawo podatkowe [Taxes and Tax Law], Warszawa: LexisNexis, 2008.
Sábo, J.: Hodnotenie dôkazov v daňovom práve [Evaluation of evidence in tax law], Košice: ŠafárikPress, 2020.
Štrkolec, M., Sábo, J.: Autoaplikácia v daňovom práve (aj) ako hra o úhradu dane [Self-application in tax law (also) as a game for tax payment] (in:) Suchoža, J. et al. (eds.): Právo, obchod, ekonomika VI. [Law, Trade, Economy VI.], Košice: Pavol Jozef Šafárik University in Košice, 2016.
Legal Acts
Act no. 222/2004 Coll. on value added tax, as amended
Act no. 563/2009 Coll. on tax administration (Tax Procedure Code) and on the amendment of certain laws, as amended.
Court rulings
Judgment of the Supreme Court of the Slovak Republic, no. 5 Sžf/66/2011
Resolution of the Constitutional Court of the Slovak Republic, no. IV. ÚS 86/2022 dated 15th February 2022
Judgment of the CJEU in case C-255/02 Halifax et al. of 21st February 2006, ECLI:EU:C:2006:121
Judgment of the CJEU in the joint cases C-354/03, C-355/03 and C-484/03 Optigen Ltd and others of 12th January 2006, ECLI:EU:C:2006:16
Judgment of the CJEU in the joint cases C-439/04 and C-440/04 Axel Kittel of 6th July 2006, ECLI:EU:C:2006:446
Judgment of the CJEU in the case C-196/04 Cadburry Schweppes plc. and Cadbury Schweppes Overseas Ltd of 12th September 2006, ECLI:EU:C:2006:544
Resolution of the CJEU in case C-610/19 Vikingo Fővättörä Kft. of 3rd September 2020, ECLI:EU:C:2020:673
Judgment of the CJEU in case C-154/20 Kemwater ProChemie s.r.o. of 9th December 2021, ECLI:EU:C:2021:989.