=Paper= {{Paper |id=Vol-3531/LPaper_05 |storemode=property |title=How Does a Data Code Become Taxable? A Brief View from A Spanish Law Perspective |pdfUrl=https://ceur-ws.org/Vol-3531/LPaper_05.pdf |volume=Vol-3531 |authors=José Antonio Fernandez-Amor |dblpUrl=https://dblp.org/rec/conf/aigel/Fernandez-Amor22 }} ==How Does a Data Code Become Taxable? A Brief View from A Spanish Law Perspective== https://ceur-ws.org/Vol-3531/LPaper_05.pdf
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