Abstract
This paper presents new starting points for the taxation of crypto-assets. It describes the state of taxation of crypto-assets de lege lata and focuses on the reflection of forthcoming European legislation (MiCA Regulation and related regulations) and the elimination of de lege lata shortcomings. It then justifies the appropriateness of applying certain institutions of tax law with reference to other states. The basic goal of this paper is to create a concept of taxation of crypto-assets de lege ferenda, starting with the philosophy of taxation, the adjustment of terminology and the introduction of new institutions, which will be a fairer alternative reflecting the needs of society.
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