The article deals with some of the consequences of the digital economy in general. The authors focus on digital services, specifically the tax law aspects of digital services. Some states' tax systems already regulate certain partial issues of the digital economy, such as taxation of virtual currencies or taxation of digital platforms, but now legislators are focusing on taxation of digital services. This paper highlights ongoing initiatives at international and national level to provide the reader with a relatively comprehensive view of the current (legal) situation. "Digital giants" are already taxed in some countries, and therefore it is possible to assess how effective some legislation is, even if it has been too short to evaluate it objectively.

Digitálna (priemyselná) revolúcia 4.0 prináša so sebou viaceré fenomény, medzi ktoré nepochybne patrí aj digitálne euro, ktorého zavedenie je momentálne v štádiu ideí. Predostretý príspevok pojednáva o vybraných otázkach súvisiacich so zavedením digitálneho eura, na ktoré ponúka aj určité odpovede. Cieľom tohto príspevku je na základe analýzy recentných iniciatív v uvedenej oblasti výskumu a aktuálneho právneho rámca na úrovni európskej a národnej sformulovať určité závery a návrhy v rovine de lege ferenda súvisiace so zavedením digitálneho eura. Za účelom naplnenia takto formulovaného cieľa sme si nastolili aj hypotézu - primárne právo EÚ a súvisiace právne akty vytvárajú pre úniových normotvorcov dostatočný právny základ a mandát pre zavedenie digitálneho eura, ktorú sme podrobili overovaniu. Pri výskume boli využité viaceré metódy písania vedeckých prác, no najmä analýza, syntéza a dedukcia, ktoré sme aplikovali v ich vzájomných súvislostiach.

The present article deals with one of the phenomena of the Industrial (Digital) revolution 4.0, which is digital currency in broader sense, respectively virtual currencies, as some authors refer to them. Despite the fact that this phenomenon is not such a novelty in society, it has demanded the focus of legal science only in recent years and the discussion has not subsided, it can be stated that it is only in the beginning. Along with digital currency in broader sense, there are several issues, such as the correctness of their naming, their legal status and, as far as the area of tax law is concerned, these are also questions of the manner and possibilities of taxing transactions with them. Authors set as a goal of this article to verify the following hypotheses: - the naming of digital currency in broader sense as a currency is incorrect given the existing knowledge of financial law science. - the legal regulation of digital currency in broader sense in selected Member States of the European Union is not sufficient. To verifying the above hypotheses, the authors used several methods of writing scientific works, but especially analysis, synthesis, the method of comparison and the historical method, which the authors used in combination with each other.

Sprawiedliwość podatkowa w kontekście rewolucji cyfrowej(przemysłowej) 4.

Brno: Masaryk University Press, 2020 ISBN 978-80-210-9673-8