Expert article by Vladimíra Mačuhová and Petr Varga in the Bulletin of the Slovak Chamber of Tax Advisors on the topic of crypto assets

The topic of crypto assets is a multidisciplinary topic. In addition to financial regulation, it is the area of taxation and accounting that requires special attention. The current chaotic state of interpretation and application of the law is not in line with the requirements of the rule of law. That is why it is our ambition to gradually bring the complexity of this issue to the attention of state authorities and professional organisations in particular. Our goal is to help the state to build a healthy legislative ecosystem so that cryptos can function in Slovakia as a standard. It is a long road, but a feasible one with the help of the state. However, a necessary start is the understanding that not every crypto asset is a virtual currency (what our laws know) and every virtual currency is a crypto asset. You can read the article by clicking here: https://www.skdp.sk/webnew/main.nsf/0/c3312198a3abb7fdc125891d00374c5e/$FILE/SKDP_4_2022web.pdf or in the text below :

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