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Zdanění kryptoměn
Zelený, Pavel
This diploma thesis focuses on taxation of cryptocurrencies. Aim of this work is to make a proposal for a change to the Czech legislation in the field of cryptocur-rencies and their taxation. Main features of cryptocurrencies and taxation ap-proaches in Czech Republic and selected countries of European union are de-scribed in this thesis. Text also included examples demonstrating main differences between countries in regard to taxation policies. Based on experts opinions and detailed comparison of the taxation approaches to cryptocurrencies in selected countries, suggestion for a change to the Czech legislation in this area is proposed.
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Virtual currency and european law.
Vaculín, Michal ; Tomášek, Michal (advisor) ; Vondráčková, Aneta (referee)
Virtual currency and EU law Abstract This thesis focuses on the very topical issue of virtual currencies and European Union law, highlighting their growing importance in the global context. The introduction provides a historical overview of the evolution of money, from primitive barter to modern decentralized finance (DeFi) and virtual currencies. This context allows for a deeper understanding of the role of cryptocurrencies as the latest stage in the evolution of financial systems and how these currencies are transforming traditional concepts of money and financial transactions. The second part of the thesis presents a detailed introduction to the issues of cryptocurrencies, including the technical categorization of digital assets, explanation of the terminology used, and a description of the individual characteristics of cryptocurrencies, including their advantages and risks. The work also addresses the technological foundation of cryptocurrencies, particularly the distributed ledger technology (DLT), cryptocurrency wallets, and the energy intensity of DLT. It introduces the most significant and well-known virtual currencies such as Bitcoin and Ethereum as well as lesser-known altcoins. Special attention is given to the energy intensity of DLT, which is often a hotly debated topic in the context of...
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Legal aspects of crypto-assets
Pieklo, Marek ; Kotáb, Petr (advisor) ; Sejkora, Tomáš (referee)
1 Abstract and keywords Legal aspects of crypto-assets The topic of this thesis is the impact of the current legislation on the crypto-assets market and some selected entities providing related services. The aim of the thesis is to analyse the impact of these regulations, to describe in detail some of the deficits of the current legislation and, occassionaly, to present possible future developments of regulation with an impact on this issue. To this aim, the first chapter first presents the term "crypto-asset" itself and the definitions of crypto-assets currently or in the past used by various authors, including relevant European bodies and institutions. The second chapter analyses the methodology of dividing crypto-assets into relevant subcategories from the perspective of legal theory, with the work focusing mainly on payment-type crypto-assets. The third chapter then explains the impact of the legal regulations currently in force in the Czech Republic on the legal status of crypto-assets, taking into account in particular the statements of the Czech National Bank. Within this chapter, a separate section focuses on the legal regulation of 'mining' activities as a process of verifying transactions within the crypto-asset network and allocating new crypto-asset units. Chapter four looks at the impact of the...
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Proposal for a Regulation on Markets in Crypto-Assets: Impact on Currently Available Stablecoins
Vilímek, Matyáš ; Sejkora, Tomáš (advisor) ; Kotáb, Petr (referee)
1 Proposal for a Regulation on Markets in Crypto- Assets: Impact on Currently Available Stablecoins Abstract On 24 September 2020, the European Commission introduced its Proposal for a Regulation on Markets in Crypto-Assets (MiCA). In addition to regulating general crypto-assets, so-called crypto-asset service providers, and market abuse in relation to crypto-assets, MiCA also lays down rules for stablecoins, i.e., crypto-assets which aim to maintain a stable value. This thesis analyses how MiCA, if passed into law as introduced by the Commission, would impact the stablecoin market as it exists today, and how this would affect the ways people already use stablecoins. It does so by asking and answering these questions: How do different types of stablecoins function? If MiCA were applied to these stablecoins, would they be compliant? If not, which rules would they not comply with? If the rules were not changed, could we realistically expect such stablecoins to adapt? If they would not adapt and would cease to function, how would it change the way people currently use stablecoins? In its core, the thesis selects five stablecoins to represent the broader stablecoin market and then describes how they function. These stablecoins are Tether (USDT), TerraUSD (UST), Magic Internet Money (MIM), Fei USD (FEI), and...
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FinTech and AML from a legal perspective
Zacpal, Mikuláš ; Kotáb, Petr (advisor) ; Vybíral, Roman (referee)
and keywords FinTech and AML from a legal perspective The subject matter of this thesis is the impact of regulations preventing money laundering and terrorism financing in the field of FinTech. The goal is to analyse these regulations and to offer a critical standpoint which would reflect the technological development in the financial sector and take into consideration the cost of adhering to these regulations. With this objective in mind, the first chapter defines the concept of FinTech, breaks down its specifics and provides typical examples of the financial services currently fitting this definition. In the second chapter, the obligations stemming from the AML/CFT rules are defined along with an evaluation of their impact on obliged persons. The current and future possibilities of remote identification which represents the simplest way of acquiring a client are further evaluated in a separate chapter. In the last part, this paper analyses the applicability of the AML/CFT Act in relation to neobanking, crowdfunding and crypto-assets. The paper concludes by summarizing the findings, formulating views on the current state of the topic, and presenting suggestions for future development. Money laundering and terrorism financing are detrimental social phenomena affecting the FinTech sector. The...
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