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master's thesis
Reguliranje i oporezivanje kriptovaluta neizravnim porezom
2018. urn:nbn:hr:132:350033
Galic, Karolina
Josip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
Chair of Financial Law and Financial Sciences

Cite this document

Galic, K. (2018). Reguliranje i oporezivanje kriptovaluta neizravnim porezom (Master's thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:132:350033

Galic, Karolina. "Reguliranje i oporezivanje kriptovaluta neizravnim porezom." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2018. https://urn.nsk.hr/urn:nbn:hr:132:350033

Galic, Karolina. "Reguliranje i oporezivanje kriptovaluta neizravnim porezom." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2018. https://urn.nsk.hr/urn:nbn:hr:132:350033

Galic, K. (2018). 'Reguliranje i oporezivanje kriptovaluta neizravnim porezom', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, accessed 12 April 2024, https://urn.nsk.hr/urn:nbn:hr:132:350033

Galic K. Reguliranje i oporezivanje kriptovaluta neizravnim porezom [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek; 2018 [cited 2024 April 12] Available at: https://urn.nsk.hr/urn:nbn:hr:132:350033

K. Galic, "Reguliranje i oporezivanje kriptovaluta neizravnim porezom", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, Osijek, 2018. Available at: https://urn.nsk.hr/urn:nbn:hr:132:350033

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Metadata
TitleReguliranje i oporezivanje kriptovaluta neizravnim porezom
Title (english)Regulation and indirect taxation of cryptocurrencies
AuthorKarolina Galic
MentorRenata Perić (mentor)
Committee memberTunjica Petrašević (predsjednik povjerenstva)
Committee memberBiljana Činčurak Erceg (član povjerenstva)
Committee memberRenata Perić (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
(Chair of Financial Law and Financial Sciences)
Osijek
Defense date and country2018-10-15, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Financial Law
Abstract
Opće prihvaćena definicija kriptovaluta još ne postoji zbog kompleksne pravne problematike, neujednačene terminologije i zbog kontinuiranih tehnoloških promjena na tom području. Posebno zahtjevno je utvrđivanje njihove pravne prirode pri čemu su se primjenom komparativne metode ipak profilirala 2 koncepta. U anglosaksonskom pravnom sustavu dominantan je koncept kriptovaluta kao imovine, dok je kontinentalni bliži konceptu novca. Oporezivanje transakcija kriptovalutama izravnim porezima razlikuje se od države do države, međutim kod oporezivanja neizravnim porezima vidljiva je tendencija primjene izuzeća. CJEU u presudi C-264/14 (Hedqvist) donosi odluku da se na transakcije bitcoinom primjenjuje izuzeće iz Direktive o PDV-u te se približava konceptu novca kroz opis bitcoina kao alternativnog sredstva plaćanja. Naime, iako imaju neke funkcije novca, kriptovalute nemaju status zakonskog sredstva plaćanja ni u jednoj državi. Na pitanje je li regulacija kriptovaluta moguća, odgovor je potvrdan. Istraživanje je pokazalo kako su neke države poduzele prve korake prema regulaciji. Dakle, regulacija je poželjna radi ostvarivanja pravne sigurnosti, ali pravo pitanje je na koji način i u kojoj mjeri je provesti. Pritom nema potrebe za stvaranjem potpuno nove legislative, jer je moguća primjena postojećeg pravnog okvira uz određene korekcije u vidu tailor-made pravila.
Abstract (english)
Universally accepted definition of cryptocurrencies does not exist yet. Determining their legal nature is challenging, but there are two main concepts. The concept of cryptocurrencies as property is dominant in the common law legal system, while civil law is more drawn to the concept of cryptocurrencies as currency. Taxation with direct taxes differs from one jurisdiction to another, but cryptocurrency transactions tend to be exempt of indirect tax. CJEU has ruled that bitcoin transactions are VAT exempt according to VAT Directive and described bitcoin as an alternative means of payment making it more akin to the concept of money. Although cryptocurrencies have some functions of money, they do not have legal tender status in any jurisdiction. Regulation of cryptocurrencies is possible, and some jurisdictions have already taken steps in that direction. Because of lacking legal security regulation is needed, but the real question is to what extent? The current legal framework is sufficient, but some corrections may be necessary in form of tailor-made rules.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:132:350033
Study programmeTitle: Law
Study programme type: university
Study level: integrated undergraduate and graduate
Academic / professional title: magistar/magistra prava (magistar/magistra prava)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2019-05-14 11:21:55