Babčák, V.: Daňové právo ako forma a nástroj pôsobenia štátu na ekonomické vztahy [Tax Law as a Form and Instrument of State Influence on Economic Relations], in: Právo, obchod, ekonomika IV.: zborník vedeckých prác [Law, business, economics IV.: conference proceedings of scientific works], Košice: Univerzita Pavla Jozefa Šafárika v Košiciach, 2014.
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 in EU], Bratislava: EPOS, 2019.
Boháč, R.: Daňové příjmy veřejných rozpočtů v České republice [Tax Revenue of Public Budgets in the Czech Republic], Praha: Wolters Kluwer ČR, 2013.
Bujňáková, M. et al: The Impact of legislation on Foreign direct Investment in Slovak Republic, in: SGEM 2016: Political sciences, Law, Finance, Economics and Tourism, vol. III: 3rd International multidisciplinary scientific conference on social sciences and arts: 24. - 30. august 2016, Albena, Bulgaria, Sofia: STEF92 Technology, 2016.
Cakoci, K. et al: Daňová politika a jej vplyv na kreovanie podnikateľského prostredia (teoretické východiská) [Tax Policy and its Impact on Creating Business Environment (Theoretical Background)], in: Dny práva 2017: část III. Stabilita a stabilizace podnikatelského prostředí: 9.-10.11.2017, Brno [Days of Law 2017: Part III. Stability and stabilization of business environment: 9.-10.11.2017, Brno], Brno: Masarykova univerzita, 2018. Also available at: www.law.muni.cz/dokumenty/44813.
Kiska, A.: Decision of the President of the Slovak Republic to return the Act of 06 December 2018 on Special Levy of Retail Chains and on amendment of Act No. 595/2003 Coll. on Income Tax as amended, 2018.
Musgrave, R. A. et al: Veřejné finance v teorii a praxi [Public Finance in Theory and Practice], Praha: Management Press, 1994.
Sábo, J.: Princípy daňového práva a daňová politika štátu - alebo existuje hranica, ktorá sa nesmie prekročiť? [Principles of tax law and state tax policy – or is there a limit that must not be exceeded?], in: Poňatie a charakter práva: zborník príspevkov z medzinárodnej vedeckej konferencie: 27. február 2014 [The concept and nature of law: Proceedings of the International Scientific Conference: 27 February 2014], Bratislava, Bratislava: SAP – Slovak Academic Press, 2014.
Legal Acts and Official Documents:
Act no. 333/2011 Coll. on Authorities on State Administration Authorities in the Area of Taxes, Fees and Customs as amended.
Act no. 336/2015 Coll. on the support of the least developed districts and on amendments to certain acts as amended.
Act no. 35/2019 Coll. on Financial Administration and on Amendments to Certain Acts.
Act no. 355/2007 Coll. on the protection, promotion and development of public health and on amendments to certain acts, as amended by Act No. 355/2016 Coll.
Act no. 385/2018 Coll. on Special Levy of Retail Chains and on the amendment of Act no. 595/2003 Coll. on Income Tax as amended.
Act No. 431/2002 Coll. on Accounting, as amended.
Act No. 88/2019 Coll. of 04 April 2019, which repealed Act no. 385/2018 Coll. on Special Levy of Retail Chains and on the amendment of Act no. 595/2003 Coll. on Income Tax, as amended, and amending Act no. 595/2003 Coll. on Income Tax as amended.
Commission Implementing Regulation (EU) 2017/1925 of 12 October 2017 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff.
Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in application of Articles 107 and 108 of the Treaty, as amended.
Regulation (EC) No 178/2002 of the European Parliament and of the Council of 28 January 2002 laying down the general principles and requirements of food law, establishing the European Food Safety Authority and laying down procedures in matters of food safety, as amended.
State Aid SA.52194 (2018/FC) – Slovak Retail Turnover Tax – Invitation to submit comments pursuant to Article 108 (2) of the Treaty on the Functioning of the European Union (2019/C 194/03).
Court Decisions:
Court of Justice of the European Union: C-83/98.
Court of Justice of the European Union: C-66/02.
Court of Justice of the European Union: joined cases C-78/08 until C-80/08.
Court of Justice of the European Union: C-417/10.
Court of Justice of the European Union: joined cases C-197/11 and C-203/11.
Court of Justice of the European Union: C-518/13.
Court of Justice of the European Union: C-374/17.
Court of Justice of the European Union: T-288/97.
Court of Justice of the European Union: T-68/03.