Analiza predloga Finančne uprave Republike Slovenije iz leta 2021 o obdavčitvi kriptovalut : magistrsko diplomsko delo

Istinič, Kiar (avtor), Podlipnik, Jernej (mentor)

V tem magistrskem diplomskem delu sem analiziral določbe predloga Zakona o davku od virtualnih valut ter njihovo vsebino primerjal z zakonodajo drugih evropskih držav na izbranem področju. S predlogom Zakona o davku od virtualnih valut se je nameravalo urediti pravno problematiko na področju obdavčitve virtualnih valut. Gre za poskus zakonske ureditve problematike, ki se oddaljuje od trenutno znane ureditve, ki je urejena s pojasnilom Finančne uprave Republike Slovenije in Ministrstva za finance Republike Slovenije. Za obdavčitev fizičnih oseb, ki dosegajo tovrstne dohodke zunaj okvira dejavnosti, je namreč v skladu z načelom zakonitosti treba ustvariti nov zakonski okvir, saj dobiček oziroma dohodek, ki ni bil ustvarjen na podlagi opravljanja dejavnosti, v skladu z navedenim pojasnilom ni vključen v dohodnino. Predlagatelj je s predlogom Zakona o davku od virtualnih valut zasledoval načelo davčne pravičnosti. Pri pripravi tega zakona pa ni bil dosleden, saj lahko ugotovimo določene pomanjkljivosti tako iz nomotehničnega vidika kakor tudi z vidika temeljnih pravnih načel na področju davčnega prava. Vsekakor je predlog v določenih aspektih vsebinsko podoben pravnim ureditvami držav Evropske unije, ki so bile obravnavane v tem magistrskem diplomskem delu. Na podlagi navedenega menim, da bi bilo v prihodnosti treba proučiti izvrševanje teh pravnih aktov ter šele nato ponovno poskusiti to pravno problematiko urediti z oblikovanjem novega pravnega akta, ki bi povzel najboljše nomotehnične in davčnopravne rešitve izbranih držav ter nad katerim bi bila lahko izvrševana ustrezna mera nadzora.

• Jezik: Slovenski jezik
• Ključne besede: kriptovaluta, unovčenje virtualne valute, načelo davčne pravičnosti, davčna obravnava kriptovalut, načelo zakonitosti, dohodnina, ZDVV
• Vrsta gradiva: Magistrsko delo/naloga
• Tipologija: 2.09 - Magistrsko delo
• Organizacija: PF - Pravna fakulteta
• Kraj izida: Ljubljana
• Založnik: K. Istinič
• Leto izida: 2023
• Št. strani: 63 f.
• PID: 20.500.12556/RUL-150478
• UDK: 336.22(043.2)
• COBISS.SI-ID: 165330947
• Datum objave v RUL: 19.09.2023

ISTINIČ, Kiar, 2023, Analiza predloga Finančne uprave Republike Slovenije iz leta 2021 o obdavčitvi kriptovalut : magistrsko diplomsko delo [na spletu]. Magistrsko delo. Ljubljana : K. Istinič. [Dostopano 14 marec 2025]. Pridobljeno s: https://repozitorij.uni-lj.si/IzpisGradiva.php?lang=slv&id=150478

Sekundarni jezik

• Jezik: Angleški jezik
• Naslov: Analysis of the 2021 proposal of the Financial Administration of the Republic of Slovenia on the taxation of cryptocurrencies

Izvleček

In this Master's thesis, I have analysed the provisions of the draft Virtual Currency Tax Act and compared their content with the legislation of other European countries in the selected legal area. The draft of Virtual Currency Tax Act was intended to regulate legal issues in the field of taxation of virtual currencies. It was an attempt to regulate the issue in a legal manner that departs from the currently known regulation, which is regulated by a clarification issued by the Financial Administration of the Republic of Slovenia and the Ministry of Finance of the Republic of Slovenia. In accordance with the principle of legality, it is necessary to create a new legal framework for the taxation of natural persons who earn income of this kind outside the context of their business, since, according to the above-mentioned explanatory memorandum, profits or income which are not earned as a result of the exercise of a business activity are not included in the income tax. The competent authority has pursued the principle of tax fairness by drafting the Virtual Currency Tax Act. However, in drafting this Act, Financial Administration of the Republic of Slovenia was clearly inconsistent, as certain shortcomings can be identified both from a nomotechnical point of view and from the point of view of fundamental legal principles in the field of tax law. Nevertheless, it can be noted that the proposal is in some respects substantially similar to the legal systems of the European Union countries discussed in this Master's thesis. On the basis of the foregoing, I believe that it would be necessary in future to study the enforcement of these legal acts and only then to try again to regulate this legal issue by drawing up a new legal act which would take the best nomotechnical and tax-law solutions of the selected countries and over which an appropriate degree of control could be exercised.

• Ključne besede: cryptocurrency, redeeming virtual currency, principle of tax equity, tax treatment of cryptocurrencies, principle of legality, income tax, ZDVV