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 …

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 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 …

The aim of this paper is to highlight the main problems deriving from cryptocurrencies in the
field of taxation. First, the paper will give a glimpse at the key features of cryptocurrencies …

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 …

In connection with the growing popularity of the use of virtual currency and with risks
associated with its use raises the need of the European Union regulation. The group of …

This article describes the current state of taxation of virtual currencies in Italy. It aims to
provide, at the outset, some clarity on the definition of “virtual currencies” on a global scale …

Money has been affected by technological developments, especially by the widespread use
of e-commerce and the emergence of virtual worlds. Stateless digital currencies have …

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

Virtual currencies are a new technology with potential for financial inclusion and global
reach. However—due, in particular, to their anonymity and lack of regulated intermediaries …