Právní aspekty kryptoměn

The article aims to summarize the essence of technology of cryptocurrencies (virtual currencies), to briefly describe their history and to legally analyse them. The text is focused on the current legislation on cryptocurrencies and on the various approaches which are applied on them in different countries. The bitcoin is used as an example of cryptocurrency as the most famous representative of it these days. It was found out in the article, that it was very difficult to legally classify the cryptocurrencies, mainly because of the fact that they were almost outside the scope of legal regulation thanks to their essence of functioning. The states still hesitate to choose the approach to cryptocurrencies. However, some of them have already decided to create legal acts applicable on cryptocurrencies.