Babčák, V.: Dane a daňové právo na Slovensku [Taxes and Tax Law in Slovakia], Ružomberok: EPOS, 2022.
Geringer, S.: National digital taxes – Lessons from Europe. In: South African Journal of Accounting Research, Vol. 35, No. 1, 2021.
Haslehner, W.: EU and WTO Law Limits on Digital Business Taxation. In: Haslehner, W. et al. (ed.): Tax and the Digital Economy. Alphen aan den Rijn: Kluwer Law Intenrational B.V., 2019.
Popovič, A. – Benko, R.: Limity ukladania vlastných daní EÚ [Limits on the imposition of own EU taxes]. In: Stav a perspektívy verejných financií v EÚ. Košice: Univerzita Pavla Jozefa Šafárika v Košiciach, 2022.
Sábo, J.: Taxation of digital services from international tax law perspective. In: Financial Law Review. vol. 20, No. 4, 2020.
Simić, S.: Prevádzkovateľ digitálnej platformy ako zástupca platiteľa dane za ubytovanie v kontexte rozhodovacej činnosti Súdneho dvora. [ The operator of the digital platform as a tax payer representative for tax accommodation in the context of the decision-making of the Court of Justice]. In: Bratislavské právnické fórum 2022: Premeny finančného práva, jeho vedy a výučby v čase. Bratislava: Právnická fakulta Univerzity Komenského v Bratislave, 2022.
Štrkolec, M., Hrabčák, L.: Tax Fairness in the Context of the Digital (Industrial) Revolution 4.0. In: Studia Iuridica Lublinensia, Vol. 31, No. 4, 2022.
Štrkolec, M. et al.: Interpretácia noriem daňového práva orgánmi verejnej správy a súdnej moci. [Interpretation of tax law standards by public administration and judicial authorities]. Košice: Univerzita Pavla Jozefa Šafárika v Košiciach, 2011.
Irimia, A. – Tamas-Szora, A. – Dobra, I.B.: On Taxation of the Digital Economy. Where Are We Now and Where Are We Going? In: Finance – Challenges of the Future. Vol. XXI, No. 23, 2021.
Legal Acts
The order of the Brussels Capital Region of 23 December 2016 on the regional tax on tourist accommodation establishments
Law No XXII of 2014 on the Taxation of Advertisements
Law No XCII of 2003 on General Tax Procedures
Court rulings
Judgment of the Court (Grand Chamber) of 18th June 2019 In Case C‑591/17, Republic of Austria [ECLI:EU:C:2019:504]
Judgment of the Court (First Chamber) of 22th November 2018 In Case C‑625/17, Vorarlberger Landes- und Hypothekenbank AG [ECLI:EU:C:2018:939]
Judgment of the Court (Grand Chamber) of 3th March 2020 In Case C-482/18, Google Ireland Limited [ECLI:EU:C:2020:141]
Judgment of the Court (Second Chamber) of 27th April 2022 In Case 674/20, Airbnb Ireland UC [ECLI:EU:C:2022:303]
JUDGMENT OF THE COURT (Second Chamber) of 22th December 2022 In Case C‑83/21, Airbnb Ireland UC plc, Airbnb Payments UK Ltd [ECLI:EU:C:2022:1018]
Opinion of Advocate General Kokott delivered on 12th September 2019 In Case C‑482/18, Google Ireland Limited [ECLI:EU:C:2019:728].
Other official documents
Communication from the Commission to the European Parliament and the Council of 21th March 2018. Time to establish a modern, fair and efficient taxation standard for the digital economy, COM (2018) 146 final.
Communication from the Commission to the European Parliament and the Council of 18th May 2021: Business Taxation for the 21st Century. COM(2021) 251 final.
OECD (2018): Tax and Digitalisation, OECD Going Digital Policy Note, OECD, Paris.
Internet Resources
Clifford Chance: Missing the target? The suprising scope of the proposed new EU digital services tax. 2018. Available at: https://www.cliffordchance.com/content/dam/cliffordchance/PDFDocuments/eu-digital-services-tax-clifford-chance-client-briefing.pdf, accessed: April 12th, 2023.
Vázquez, M.J.: Digital Services Taxes in the European Union: What Can We Expect? In: Kluwer International Tax Blog. Available at: https://kluwertaxblog.com/2023/02/14/digital-services-taxes-in-the-european-union-what-can-we-expect/#comments, accessed: April 13th, 2023.