The appearance of the virtual currencies opens up several questions in the field of taxation
of different transactions, gains, incomes with virtual currency involvement. Along with the …

The submitted thesis aims to assess the impact of the development of virtual currencies (so-
called cryptocurrencies) on the existing legislation. The author firstly defines the term.. virtual …

This paper explores tax regulation of virtual currencies (VC) as a new class of digital assets.
The relevance of the topic is due to wide development in the world of virtual currency …

The treatment of virtual currencies when it comes to income tax differs as much as the
definitions of virtual currencies from country to country. It depends on this definition whether …

This paper analyzes possible definitions of virtual currencies in legislation and economics.
Views of the European Central Bank, Financial Crimes Enforcement Network, and Financial …

The appearance of the virtual currencies provokes several legal questions beyond their
economic-monetary nature. The chapter focuses primarily from a legal point of view on the …

Interest in virtual currencies has gained amplitude in recent years. According to recent
estimates, made by a trading platform, the number of cryptocurrency users increased by …

Virtual currency is a relatively new phenomenon. Its most prominent example, Bitcoin,
appeared in 2009 at the height of the financial crisis, came to widespread prominence in …

The article analyzes the position of national courts on the issue, as well as foreign
experience and current case law of the European Court of Justice. The aim of the article is to …

Money is perhaps the best recognized and at the same time less understood figure of
economy. During the evolution of a monetary science starting from the eighteenth century …