Publication date: 30.06.2021
Licence: CC BY-NC-ND
Editorial team
Editor-in-Chief Jolanta Gliniecka
Financial Law Review, Issue 22 (2)/ 2021, 2021, pp. 1 - 17
https://doi.org/10.4467/22996834FLR.21.009.13977Financial Law Review, Issue 22 (2)/ 2021, 2021, pp. 18 - 36
https://doi.org/10.4467/22996834FLR.21.010.13978Financial Law Review, Issue 22 (2)/ 2021, 2021, pp. 37 - 53
https://doi.org/10.4467/22996834FLR.21.011.13979Financial Law Review, Issue 22 (2)/ 2021, 2021, pp. 54 - 77
https://doi.org/10.4467/22996834FLR.21.012.13980Financial Law Review, Issue 22 (2)/ 2021, 2021, pp. 78 - 93
https://doi.org/10.4467/22996834FLR.21.013.13981Financial Law Review, Issue 22 (2)/ 2021, 2021, pp. 94 - 112
https://doi.org/10.4467/22996834FLR.21.014.13982Financial Law Review, Issue 22 (2)/ 2021, 2021, pp. 113 - 128
https://doi.org/10.4467/22996834FLR.21.015.13983Financial Law Review, Issue 22 (2)/ 2021, 2021, pp. 129 - 147
https://doi.org/10.4467/22996834FLR.21.016.14106Słowa kluczowe: Blockchain, Blockchain Act, digital assets, Distributed Ledger Technology, electronic money, financial instruments, PACTE Law, payment instruments, Token container model, Token, tax, VAT, tax evasion, Czech Republic, unreliable VAT payer, undefined legal term., crypto-asset, issuer of crypto-assets, crypto-asset service provider, MiCA, payments, utility token, stablecoin, whitepaper, tax, law, gambling, grey market, public revenue, tax havens, offshore companies, taxes, tax law, tax avoidance, budget, public finances, Constitution, fiscal policy rules, debt rule, digital economy taxation model, fiscal liability, tax legal personality, taxation of digital companies, corporate income tax, value added tax, digital tax (tax on digital services), taxes, tax dispute, arbitration, tax ombudsman, taxpayer, mediation, tax authority, tax appeal commission.