Acta Universitatis Carolinae Iuridica (AUC Iuridica) is a legal journal published since 1955, which presents longer essays as well as short articles on topics relevant for legal theory and international, European and Czech law. It also publishes works concerning current legislative problems.
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AUC IURIDICA, Vol 64 No 1 (2018), 111–118
Zdaňovat příjmy z bitcoinu – ano či ne?
[Income from Bitcoin as Subject of Taxation – Yes, or No?]
Zdenka Papoušková
DOI: https://doi.org/10.14712/23366478.2017.44
published online: 26. 02. 2018
abstract
The aim of the article is to describe the substance of terms: electronical money, virtual currencies and bitcoin in Czech Republic and selected countries. The author is trying to find an answer if to tax income of bitcoin.
keywords: financial law; tax law; electronical money; virtual currencies; bitcoin
references (9)
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9. Rozsudek Nejvyššího správního soudu ze dne 10. ledna 2012, č.j.: 2 Afs 52/2011 – 46.
Zdaňovat příjmy z bitcoinu – ano či ne? is licensed under a Creative Commons Attribution 4.0 International License.
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ISSN: 0323-0619
E-ISSN: 2336-6478
