Криптовалути и тяхното данъчно облагане
Cryptocurrencies And Their Taxation

Author(s): Petar Yanev
Subject(s): Law, Constitution, Jurisprudence, Civil Law, EU-Legislation
Published by: Пловдивски университет »Паисий Хилендарски«
Summary/Abstract: This study examines the most frequently raised questions regarding the taxation of income from trading cryptocurrencies by individuals or legal entities. Atten-tion is given to the methods of income declaration, as well as the legal framework regulating public relations related to cryptocurrency trading. The legislation of some Member States of the European Union is analyzed, and a comparative legal review is made between the different aspects within these countries.

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