Posun v právní úpravě týkající se virtuálních (,,měn“) aktiv a jejich možného zdaňování
Shift in legislation on virtual („currencies“) assets and their potential taxation

Summary/Abstract: The article deals with the issue of virtual assets. In a way, the year 2021 is a turning point in this area. Apart from the fact that the terminology has changed for the Czech Republic. From January 1, 2021, the institute of virtual currency replaced the term virtual assets. As a result, the theory of the finacial law lost one of the elusive institutes. Because the legal concept of currency could never be used to name such matters. Therefore, I consider the designation of a virtual asset to be more appropriate. The turning point also occurs in the taxation of bitcoins, from February 28, 2022 in Austria. Although the state of El Salvador has accepted them as its national / state currency, which according to current practice should mean that when foreign currencies, respectively exchange rate differences do not apply, it also affects bitcoins, Austria does not accept this.

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