Porezni tretman kriptoimovine sukladno odredbama DAC 8 direktive

master's thesis

• Title (english): Tax treatment of crypto assets in accordance with the DAC 8 directive
• Author: Ivan Iharoš
• Mentor: Irena Klemenčić (mentor)
• Committee member: Irena Klemenčić (predsjednik povjerenstva)
• Committee member: Hrvoje Arbutina (član povjerenstva)
• Committee member: Jasna Bogovac (član povjerenstva)
• Granter: University of Zagreb; Faculty of Law; (Financial Law and Financial Science); Zagreb
• Defense date and country: 2024-05-06, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Law

Abstract

Kriptoimovina predstavlja relativno nov pojam unutar financijskog sektora i slovi kao vrlo privlačan instrument za potencijalne ulagače, a tu svakako treba istaknuti kriptovalute kao jedan od pojavnih oblika kriptoimovine te bitcoin kao prvu i još uvijek najpoznatiju kriptovalutu na svijetu. S druge strane, međunarodne organizacije, države i nadnacionalne organizacije prepoznale su i određene negativne pojave koje su posljedica upotrebe kriptoimovine poput pranja novca, financiranja terorizma i utaje poreza. Takve prakse, iz perspektive Europske unije, mogu imati negativne učinke na funkcioniranje unutarnjeg tržišta jer državama članicama otežavaju osiguranje porezne discipline što na kraju dovodi do smanjenja njihovih poreznih prihoda. Europska unija, s ciljem sprječavanja takvih praksi, usvojila je DAC 8 direktivu koja predstavlja najnoviju izmjenu Direktive o administrativnoj suradnji u području oporezivanja, a samim time i regulatornog okvira koji je njome uspostavljen i koji za cilj ima upravo osiguranje nesmetanog funkcioniranja unutarnjeg tržišta. DAC 8 donosi određene novine koje se prvenstveno odnose na propisivanje specifičnih obveza subjektima koji pružaju usluge vezane uz kriptoimovinu te u odnosu na to, obveza nadležnih tijela država članica da surađuju i razmjenjuju prikupljene informacije. Rok za donošenje nacionalnih propisa koji su potrebni radi usklađivanja s DAC 8 je 31. prosinca 2025. godine dok se odredbe tih propisa primjenjuju od 1. siječnja 2026. godine.

Abstract (english)

Crypto-assets represent a relatively new term within the financial sector and are considered as a very attractive financial instrument for potenacial investors in which case cryptocurrencies sholud deffinitely be highlited as one of the emerging forms of crypto-assets with the bitcoin as the first and still most famous cryptocurrency in the world. On the other hand, international organizations, states and supranational organizations have also recognized certain negative phenomena that result from the use of crypto-assets such as money laundering, terrorist financing and tax evasion. From the perspective of the European Union, such practices can have negative effects on the functioning of the internal market by making it difficult for member states to ensure tax discipline, which at the end leads to a decrease in their tax revenues. With the aim of preventing such practices, the European Union adopted the DAC 8 directive, which represents the latest amendment to the Directive on administrative cooperation in the field of taxation, and thus to the regulatory framework established by it, which actualy aims to ensure the proper functioning of the internal market. The DAC 8 directive introduces certain novelties that primarily relate to the prescribing specific obligations to entities that provide services related to cryptoassets and, in relation to this, the obligation of competent authorities of member states to cooperate and exchange collected information. The deadline for the adoption of national regulations that are necessary to compliance with DAC 8 is 31 December 2025, while the provisions of these regulations shall apply from 1 January 2026.

• Keywords: kriptoimovina; porezna evazija; Direktiva o administrativnoj suradnji; DAC 8; korisnik o kojem se izvješćuje; izvještajni pružatelj usluga povezanih s kriptoimovinom; zahtjevi za izvješćivanjem; postupci dubinske analize
• Keywords (english): crypto-assets; tax evasion; Directive on administrative cooperation in the field of taxation; DAC 8 directive; Reportable User; Reporting Crypto-Asset Service Provider; reporting requirements; due diligence procedures
• Language: croatian
• URN:NBN: urn:nbn:hr:199:816156
• Study programme: Title: Law; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: sveučilišni magistar/magistrica prava (sveučilišni magistar/magistrica prava)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2024-05-10 09:20:14