Pravna regulacija virtualnih valut

magistrsko delo

Jure Pfeifer (Author), Krešimir Puharič (Mentor)

Abstract

Denar je v zgodovini zavzemal različne oblike: od blagovnega denarja v obliki živine in drugih predmetov, preko kovanega denarja do papirnatega in knjižnega denarja. S tehnološkim razvojem pase je pojavila tudi elektronska oz. digitalna oblika denarja. Ena izmed oblik denarja v širšem pomenu besede so tudi virtualne valute. Čeprav enotne definicije virtualnih valut ni, bi jih lahko označili kot digitalni denar, ki nima položaja zakonitega plačilnega sredstva.Pojav virtualnih valut sega v sedemdeseta leta prejšnjega stoletja. Sprva so bile le del spletnih iger v obliki virtualnega blaga, kasneje pa so postale samostojne platforme. Magistrska naloga obravnava različne sisteme virtualnih valut,in sicer zaprte, hibridne in odprte. Zaradi splošne popularnosti, predvsem pa širše uporabnosti, se naloga osredotoča na odprt sistem, za katerega je značilna zamenljivost virtualnih enot z realnimi denarnimi enotami. Natančneje: osredotoča se na odprto in decentralizirano virtualno valuto, imenovano bitcoin. Ta predstavlja inovacijo tako v finančno-tehnološkem kot tudi v pravnem svetu, saj ustrezna zakonodaja na področju virtualnih valut še ni popolnoma izoblikovana. Magistrska naloga obravnava trenutno stanje pravne ureditve virtualnih valut in jih uvršča v obstoječe kategorije, med drugim v kategorijo finančnih instrumentov, plačilnih sredstev, blaga idr. Primerjalnopravno se obravnava virtualnih valut od države do države močno razlikuje. V ZDA so pretežno obravnavane kot blago, na ravni EU pravna ureditev ni dorečena in je odvisna od posameznih držav članic, ki v večini primerov podajajo zgolj negativne definicije virtualnih valut, torej: da niso zakonito plačilno sredstvo. V nekaterih državah EU jih štejejo za zasebna plačilna sredstva, v drugih za finančne instrumente, medtem ko se v preostalih do statusa virtualnih valut še niso opredelili.Virtualne valute uporabljajo tudi storilci kaznivih dejanj, predvsem v okviru kaznivega dejanja pranja denarja. Magistrska naloga nudi primerjalnopravni vpogled v področje preprečevanja pranja denarja v zvezi z virtualnimi valutami.

Keywords

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Data

Language:	Slovenian
Year of publishing:	2017
Typology:	2.09 - Master's Thesis
Organization:	EVRO-PF - European Faculty of Law, Nova Gorica
Publisher:	[J. Pfeifer]
UDC:	336.74:004(043.2)
COBISS:	2053227190
Views:	3
Downloads:	1
Average score:	0 (0 votes)
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Other data

Secondary language:	English
Secondary abstract:	Throughout history, money has taken on various forms: from commodity money in form of livestock, through coins to paper and deposit money. With technological development came also the apparance of electronic, digital money. One of the forms of money, in the wider sense of the word, is also virtual currency. Although there is no uniform definition of virtual currencies, they could be regarded as digital money that does not have the status of a legal tender. The emergence of virtual currencies can be traced back to the 1970s. At that time, they were a part of online games and only later took the form of independent paltforms. The master thesis addresses different types of virtual currencies: closed, hybrid and open virtual currencies. Because of their general popularity and, above all, their wider usability, the master thesis focuses on open system virtual currencies, specifically on an open and decentralized virtual currency, called Bitcoin. They are characterized by the substitutability of virtual units with real money units. Bitcoin represents an innovation in the financial and technological as well as in the legal world. The latter is the main reason why virtual currencies are not regulated in their entirety. Master thesis deals with the current state of virtual currency regulation and categorizes them within the existing legal framework, including in the category of commodities, financial instruments, means of payment, etc. Comparative legal research of virtual currencies shows great differences in virtual currency regulation. In USA, they are treated as comodities, in the EU no common approach existst, therefore the status of virtual currencies depends on each member state. In some EU countries, they are considered as "private money", in others as financial instruments, while in the rest of the member states, the status of virtual currencies is not defined. Virtual currencies are also used by criminals, especially in the context of money laundering. The master thesis offers a comparative legal insight into the field of anti-money laundering regulation of virtual currencies.
Secondary keywords:	Kriptovalute;Magistrske naloge;Regulacija;Pravo;
Type (COBISS):	Master's thesis/paper
Thesis comment:	Evropska pravna fak.
Source comment:	Mag. delo 2. stopnje bolonjskega študija;
Pages:	VI, 107 str.
ID:	10961796