Opodatkowanie walut wirtualnych w polskim prawie podatkowym
Taxation of virtual currencies in Polish tax law

Summary/Abstract: The aim of the article is to assess the current tax law regulations and outline the desired directions of their change. An important part of it is also the characterization of virtual currencies from an extrale­ gal point of view. The first part discusses the issue of virtual currencies and digital assets created on the basis of blockchain technology. The second part describes the industry terminology. The third part dis­ cusses the evolution of tax law regulations regarding cryptocurrencies in Poland and analyzes the appli­ cable tax regulations. The fourth part discusses the case law and presents the directions adopted in tax interpretations. The summary outlines proposals for legal and tax changes de lege ferenda.

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