Have a personal or library account? Click to login
Cryptocurrencies: Some Remarks from the Perspective of Polish Employment and Tax Law Cover

Cryptocurrencies: Some Remarks from the Perspective of Polish Employment and Tax Law

By: Aneta Tyc and  Robert Siuciński  
Open Access
|Jun 2020

References

  1. Act on Corporate Income Tax, Dziennik Ustaw [Journal of Laws], no. 21, item 86 with amendments, 15.2.1992.
  2. Act on Counteracting Money Laundering and Financing of Terrorism, Dziennik Ustaw [Journal of Laws], item 723 with amendments, 1.3.2018.
  3. Act on Goods and Services Tax, Dziennik Ustaw [Journal of Laws], no. 54, item 535 with amendments, 11.3.2004.
  4. Act on Personal Income Tax, Dziennik Ustaw [Journal of Laws], no. 80, item 350 with amendments, 26.7.1991.
  5. Act on the National Bank of Poland, Dziennik Ustaw [Journal of Laws], no. 140, item 938 with amendments, 29.8.1997.
  6. Appukuttan Nair, D. (2019), ‘The bitcoin innovation, crypto currencies and the Leviathan,’ Innovation & Development, vol. 9, no. 1, pp. 85–103. https://doi.org/10.1080/2157930X.2018.150224910.1080/2157930X.2018.1502249
  7. Beedham, M. (2019), ‘New Zealand greenlights Bitcoin salary regulation – but it’s still a bad idea,’ The Next Web, 12 August. Retrieved from https://thenextweb.com/hardfork/2019/08/12/new-zealand-bitcoin-salary-regulation-bad-idea/ [accessed 18 Jan 2020]
  8. Bovaird, C. (2020), ‘Bitcoin lost roughly 50% of its value in a day,’ Forbes, 12 March. Retrieved from https://www.forbes.com/sites/cbovaird/2020/03/12/bitcoin-lost-roughly-50-of-its-value-in-a-day/#3b6427443056 [accessed Mar 2020]
  9. Civil Code, Dziennik Ustaw [Journal of Laws], no. 16, item 93 with amendments, 23.4.1964.
  10. CoinMarketCap (2020), ‘All cryptocurrencies,’ 14 March. Retrieved from https://coinmarketcap.com/all/views/all/ [accessed 14 Mar 2020]
  11. Constitution of the Republic of Poland, Dziennik Ustaw [Journal of Laws], no. 78, item 483, 2.4.1997.
  12. Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, OJ L 347, 11.12.2006, pp. 1–118.
  13. English, S. M. & Nezhadian, E. (2017), ‘Conditions of full disclosure: the blockchain remuneration model,’ 2017 IEEE European Symposium on Security and Privacy Workshops (EuroS&PW), pp. 64–67. https://doi.org/10.1109/EuroSPW.2017.5210.1109/EuroSPW.2017.52
  14. Fulmer, N. (2019), ‘Exploring the Legal Issues of Blockchain Applications,’ Akron Law Review, vol. 52, no. 1, pp. 161–192.
  15. ILO (1949), Protection of Wages Convention, no. 95, International Labour Organisation. Retrieved from https://www.ilo.org/dyn/normlex/en/f?p=NORMLEXPUB:12100:0::NO::P12100_INSTRUMENT_ID:312240 [accessed 18 Jan 2020]
  16. Jamroży, M. & Wiśniewski, Ł. (2019), ‘X Debata Podatkowa. Opodatkowanie obrotu walutami opartymi o technologię blockchain,’ Przegląd Podatkowy, no. 4, pp. 5–6.
  17. Judgment of the Regional Administrative Court in Łódź, I SA/Łd 411/19, LEX no. 2761356, 19.11.2019.
  18. Judgment of the Supreme Administrative Court, II FSK 488/16, 6.3.2018. Retrieved from http://orzeczenia.nsa.gov.pl/doc/C8296DC8B9 [accessed 18 Jan 2020]
  19. Krysiak, C.; Widzyk, D. & Janiszewski, P. (2019), ‘Opodatkowanie transakcji wirtualnych,’ Przegląd Podatkowy, no. 3, pp. 25–35.
  20. Labour Code, Dziennik Ustaw [Journal of Laws], no. 24, item 141 with amendments, 26.6.1974.
  21. Letter of Tax Chamber in Katowice IBPP2/443-258/13/Icz, 21.6.2013. Retrieved from https://sip.lex.pl/orzeczenia-i-pisma-urzedowe/pisma-urzedowe/ibpp2-443-258-13-icz-pismo-wydane-przez-izba-skarbowa-w-184744857 [accessed 4 Mar 2020]
  22. Letter of Tax Chamber in Łódź IPTPP2/443-52/14-7/16-S/IR, 11.7.2016. Retrieved from https://sip.lex.pl/orzeczenia-i-pisma-urzedowe/pisma-urzedowe/iptpp2-443-52-14-7-16-s-ir-pismo-wydane-przez-izba-184868478 [accessed 4 Mar 2020]
  23. Magas, J. (2018), ‘Blockchain and crypto in the labor market: overview of salaries, taxes and the most in-demand jobs,’ Cointelegraph, 6 December. Retrieved from https://cointelegraph.com/news/blockchain-and-crypto-in-the-labor-market-overview-of-salaries-taxes-and-the-most-in-demand-jobs [accessed 18 Jan 2020]
  24. Malherbe, L.; Montalban, M.; Bédu, N. & Granier, C. (2019), ‘Cryptocurrencies and blockchain: opportunities and limits of a new monetary regime,’ International Journal of Political Economy, vol. 48, pp. 127–152. https://doi.org/10.1080/08911916.2019.162432010.1080/08911916.2019.1624320
  25. Meth, M. (2019), Blockchain in Libraries, Library Technology Reports, vol. 55, no. 8.
  26. Nakamoto, S. (2008), ‘Bitcoin: a peer-to-peer electronic cash system,’ bitcoin.org. Retrieved from https://bitcoin.org/bitcoin.pdf [accessed 17 Jan 2020]
  27. Pasternak, Ł. (2017), ‘Kryptowaluta i pieniądz wirtualny jako przedmiot przestępstwa z art. 310 § 1 k.k.,’ Prokuratura i Prawo, no. 4, pp. 77–94.
  28. Prokurat, J. (2015), ‘Podatkowe aspekty obrotu wirtualnymi walutami,’ Przegląd Podatkowy, no. 3, pp. 24–37.
  29. Prusinowski, P. (2018), ‘Komentarz do artykułu 86,’ in K. W. Baran (ed.) Kodeks pracy. Komentarz, Lex, Warsaw: Wolters Kluwer Polska.
  30. Ruggiero, Jr. M. A. (2018), ‘Cryptocurrencies from the inside out,’ Modern Trader, no. 544, pp. 67–71.
  31. Skatteverket v. David Hedqvist [2015], Judgment of the Court of Justice of the European Union, C-264/14, 22.10.2015.
  32. Skoczyński, J. (2008), ‘Komentarz do artykułu 86,’ in Z. Salwa (ed.), Kodeks pracy. Komentarz, Lex, Warsaw: Wolters Kluwer Polska.
  33. Słapczyński, T. (2019), ‘Blockchain technology and cryptocurrencies – legal and tax aspects,’ ASEJ - Scientific Journal of Bielsko-Biala School of Finance and Law, vol. 23, no. 1, pp. 31–36. https://doi.org/10.5604/01.3001.0013.265310.5604/01.3001.0013.2653
  34. Taleb, N. (2019), ‘Prospective applications of blockchain and Bitcoin cryptocurrency technology,’ TEM Journal, vol. 8, no. 1, pp. 48–55. https://doi.org/10.18421/TEM81-06
  35. Tomanek, B. (2017), ‘Wypłata wynagrodzenia w wirtualnej walucie bitcoin,’ Monitor Prawa Pracy, no. 11, pp. 582–585.
  36. Wagner, B. (2017), ‘Komentarz do artykułu 86,’ in L. Florek (ed.) Kodeks pracy. Komentarz, Lex, Warsaw: Wolters Kluwer Polska.
  37. Walczak, K. (2012), ‘Funkcje wynagrodzeń w społecznej gospodarce rynkowej – teoria i praktyka,’ Studia z zakresu prawa pracy i polityki społecznej, Cracovia Annus MMXII, pp. 109–125.
  38. Wandhöfer, R. (2017), ‘The future of digital retail payments in Europe: A place for digital cash?’ Journal of Payments Strategy & Systems, vol. 11, no. 3, pp. 248–258.
  39. Zekos, G. I. (2019), Economics and Legal Understanding of Virtual Currencies, Banking & Financial Services Policy Report, vol. 38, no. 8.
  40. Zozaya, C.; Incera, J. & Franzoni, A. L. (2019), ‘Blockchain: un tutorial,’ Estudios, vol. 17, no. 129, pp. 113–126. https://doi.org/10.5347/01856383.0129.00029441710.5347/01856383.0129.000294417
DOI: https://doi.org/10.1515/bjes-2020-0002 | Journal eISSN: 2674-4619 | Journal ISSN: 2674-4600
Language: English
Page range: 22 - 39
Published on: Jun 17, 2020
Published by: Tallinn University of Technology
In partnership with: Paradigm Publishing Services
Publication frequency: 2 issues per year

© 2020 Aneta Tyc, Robert Siuciński, published by Tallinn University of Technology
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.