| Abstract | Rad prezentira kriptoimovinu, njezine pojavne oblike, bitne elemente, procese, tržište kriptoimovine, regulatorni okvir, porezni aspekt kriptoimovine u Republici Hrvatskoj. Kao primjeri kriptovaluta predstavljeni su Bitcoin i Ethereum, dok su kao bit klonovi predstavljeni Litecoin i Monero. Kriptovalute bazirane su na blockchain tehnologiji. Predstavljen je i stablecoin, kao valuta koja ima stabilnu vrijednost za razliku od ostalih kriptovaluta – PayPal je među prvima koji namjeravaju izdati vlastitu valutu. Moguće su zloupotrebe blockchain tehnologije u društvu, njezinim podrivanjem te tako stjecanjem zasluga od strane zaposlenika za rješavanje problema, što posljedično dovodi do bonusa te je upravo zbog toga važno voditi računa kome će se povjeriti briga o blockchain tehnologiji. NFT predstavlja vlasništvo u digitalnom obliku. Gaming&Metaverse predstavlja kriptoimovinu kao mogućnost zarade putem igranja videoigrica i posjedovanje elemenata različitih komponenti igrice. Tržište kriptoimovinom uređeno je Uredbom (EU) 2023/1114 Europskog parlamenta i Vijeća o tržištima kriptoimovine (MiCA) te na razini Republike Hrvatske Zakonom o provedbi Uredbe (EU) 2023/1114 o tržištima kriptoimovine (NN 85/2024). Kao nadzorna tijela određeni su HNB, HANFA, EBA i ESMA. Europska unija dužna je djelovati po načelu proporcionalnosti, a države članice po načelu supsidijarnosti. Svrha Uredbe i Zakona je zaštitita vlasnika kriptoimovine te nadzor pravnih osoba koje pružaju usluge povezane sa kriptoimovinom. Rad je usmjeren i na porezni aspekt kriptoimovine. Porezna uprava Republike Hrvatske u svojem mišljenju KLASA: 410-01/17-08/29, URBROJ: 513-07-21-01-18-4 od 19. ožujka 2018. godine, detaljnjije uređuje oporezivanje kriptoimovine Zakonom o porezu na dohodak te izuzeće od oporezivanja prema Zakonu o porezu na dobit. Na Europskoj razini PDV Odbor daje neobvezujuće savjete za oporezivanje kriptoimovine PDV-om. Predstavljen je i slučaj Suda pravde EU o poreznom tretmanu bitcoina u predmetu C-264/14 Hedqvist kao primjer oporezivanja bitcoina. Rad predstavlja kriptoimovinu kao inovaciju u poslovnim procesima, gdje je moguće financiranje startupova, poslovanje društva bazirano na kriptoimovini te rudarenje virtualnih valuta od strane društva. S obzirom na predstavljeni sukob između centraliziranog (CeFi) i decentraliziranog (DeFi) sustava financiranja, nacionalne banke odlučuju se za izdavanje CBDC digitalnih valuta koje će biti suplement kriptovalutama, kontroliran od strane centraliziranog sustava financiranja. Suprotstavljenosti CeFi i DeFi sustava financiranja nastoje se uskladiti uvođenjem ISO standarda za kriptovalute, ISO 20022. Sveučilište u Wyomingu odlučilo je osnovati Institut za istraživanje bitcoina i drugih kriptovaluta. Bitcoin je usmjeren na zelenu tranziciju, koristi zelenu energiju za rudarenje te tako podržava zaštitu okoliša. |
| Abstract (english) | Cryptoassets, its variations, essentials, processes, market, regulatory framework, tax aspects in Republic of Croatia are being presented. Bitcoin and Ethereum are presented as cryptocurrencies, and Litecoin and Monero as bit clones. Cryptocurrencies are based on blockchain technology. Stablecoin is also presented, as currency with stable value unlike the others – Paypal was among the first in the line to issue their own currency. Misuse of blockchain is possible, by undermining it, and taking the credit by the employees for resolving the problems and later getting bonuses for doing a great job, so it is important who is involved in management for blockchain technology. NFT represents digital ownership. Gaming&Metaverse represents cryptoassets as possibility to earn coins by playing videogames and owning different components of the game. Crypto Market is regulated by the Regulation (EU) 2023/1114 of the European Parliament and Council on crypto assets market (MiCA) and on the national level by the Law on the Implementation of Regulation (EU) 2023/1114 on cryptoasset markets (OG 85/2024).
CNB, HANFA, EBA and ESMA have been designated as supervisory authorities. The European Union is obliged to act according to the principle of proportionality, and the member states according to the principle of subsidiarity. The purpose of the Regulation and the Law is to protect the owner of crypto assets and to supervise legal entities that provide services related to crypto assets. The work is also focused on the tax aspect of crypto assets. The Tax Administration of the Republic of Croatia, in its opinion CLASS: 410-01/17-08/29, UR NO: 513-07-21-01-18-4 of March 19, 2018, regulates in more detail the taxation of crypto-assets by the Law on Income Tax and exemption from taxation according to the Income Tax Act. At the European level, the VAT Committee provides non-binding advice on the VAT taxation of crypto assets. The case of the EU Court of Justice on the tax treatment of bitcoins in case C-264/14 Hedqvist is also presented as an example of bitcoin taxation. The paper presents crypto assets as an innovation in business processes, where it is possible to finance startups, the company's operations based on crypto assets and the mining of virtual currencies by the company. Considering the presented conflict between centralized (CeFi) and decentralized (DeFi) financing systems, national banks decide to issue CBDC digital currencies that will be a supplement to cryptocurrencies, controlled by a centralized financing system. The oppositions of CeFi and DeFi financing systems are trying to be reconciled with the introduction of the ISO standard for cryptocurrencies, ISO 20022. The University of Wyoming has decided to establish an Institute for Research on Bitcoin and Other Cryptocurrencies. Bitcoin is focused on the green transition, uses green energy for mining and thus supports environmental protection. |
