By Bitcoin.com - prije 1 godinu - Vrijeme čitanja: 2 minuta
Bitcoin Dobit koju Vrhovni sud Danske smatra oporezivom
Profits from the sale of cryptocurrencies like bitcoin are taxable, according to two rulings by the Supreme Court of Denmark. The verdicts in the cases, which involve crypto purchases and payments as well as income received from bitcoin mining, uphold decisions of lower courts.
Visoki sud Danske smatra da je dobit od kriptovaluta oporeziva prema važećem zakonu
Profits made from the sale of bitcoin are taxable in Denmark, the country’s Supreme Court has decided in two separate rulings objavio on Thursday. Both decisions are in lawsuits filed against the Danish Ministry of Taxation and confirm verdicts issued by lower-instance courts.
U jednom od predmeta, tužilac je nabavio određenu količinu digitalnih kovanica u periodu 2011 – 2015. godine kupovinom i donacijama trećih lica za razvoj softvera vezanog za kriptovalute. Privatnik ih je 2017. i 2018. godine prodavao po višim cijenama.
According to the court in Copenhagen, the bitcoins were obtained for the purpose of speculation and therefore their sale cannot be relieved from taxation under the State Tax Act. Then, the crypto received as payment constituted turnover for the man’s non-business enterprise, also triggering tax liability.
Isto važi i za drugi slučaj, u kojem su kovanice plaćene kao nagrada za pružanje računarske snage za rudarenje digitalnih valuta između 2011. i 2013. Rudar je dio zarađenih kriptovaluta prodao uz profit u 2018. Izjava koju citira Bloomberg, elaborira :
The Supreme Court assumes that bitcoin is generally only acquired with a view to being sold and, to a limited extent, to be used as a means of payment.
Odluke da se dobit ostvarena prodajom kriptovalute oporezuje vjerovatno će postaviti prednost u poreskom tretmanu kripto investicija u skandinavskoj zemlji.
National authorities in the European Union have been taking steps to clarify the taxation of crypto holdings and related profits. In December, 2022, the Italian government uveden a 26% levy on capital gains from crypto trading. A few months earlier, Portugal predstavljen plans to tax them at 28%. However, EU-wide pravila for crypto assets are yet to be enforced.
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Izvorni izvor: Bitcoin.com