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Legal aspects of cryptocurrencies
Hospodka, Jakub ; Kotáb, Petr (advisor) ; Vybíral, Roman (referee)
Legal aspects of cryptocurrencies Abstract The aim of this work is to analyse the legal aspects of cryptocurrencies, especially focusing on their position within the legal system, legal binding of so-called smart contracts and their proper taxation in the field of personal income, legal entities and value added tax. The main content of the work is divided into six chapters. These six chapters are preceded by an introduction, which contains the reasons for choosing the topic, the chosen goal and the individual sub-goals and methods by which these goals are achieved. The last part is followed by a conclusion, which contains a summary of individual findings and recommendations for further research. The first chapter briefly deals with the history of cryptocurrencies, respectively describes the origin and life of two important precursors of the cryptocurrency bitcoin, E-Cash and E-Gold. The second chapter contains an analysis of the concept of cryptocurrency in relation to concepts such as currency, money, electronic money, digital and virtual currency. The content also includes the position of cryptocurrencies in the Czech legal system, an analysis of the fulfilment of the defining features of a security and the effects of their inclusion in the issue of combating the legalization of proceeds from crime. The...
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