Jarrett ponovno tuži američku Poreznu upravu zbog poreza na blokovske nagrade (staking):

"Nova imovina nije oporezivi prihod; umjesto toga, oporezivi dohodak proizlazi iz prihoda od prodaje te nove imovine. U svim drugim kontekstima, Porezna uprava priznaje da nova imovina nije oporezivi prihod".

Radio sam slične stvari (ne svake sekunde, ali s isplatama na dnevnoj bazi) i jednostavno odustao od njih zbog zezancije. Iz Porezne kažu da istovrsne prihode možeš grupirati za jedan dan i onda prijaviti. Porezna savjetnica mi je dala pametniji savjet, budući da je rok za prijaviti kamate bio 30 dana, da to sve grupiram u jedan JOPPD svakih 29 dana i da mi tu Porezna nema temelja prigovarati jer sam sve prijavio unutar roka.

Međutim za drugi dohodak je rok 8 dana, a vjeruj mi ne želiš ispunjavati JOPPD na tjednoj bazi...

[/quote]

Krivo si me shvatio ili si slučajno previdio.
Ovdje sam mislio na slučajeve kao što sam i napisao dakle "BEZ (tvog) ZAHTJEVA" da povučeš nagradu.
Što bi značilo u stvarnoj situaciji da samostalno blockchain ili netko drugi iz svog novčanika ti može bez tvog znanja ili odobrenja svake sekunde uplaćivati na tvoj novčanik bilo koji coin što se već i događa.

Dakle naplata poreza tek kad se proda kriptovaluta ima itekako opravdanje i u ovom slučaju.

Da, govorim o ovom drugom slučaju što si naveo gdje se nagrada ne može povući neko vrijeme kao što je primjer Rocket pool staking na ethereum-u ali postoje i situacije kao što je cosmos chain gdje se nagrada može povući bilo kada a raste svake sekunde.

Rocket pool:
"Once the tree is submitted, the Rocket Pool smart contracts will mint new RPL tokens and move them, along with the Smoothing Pool's entire ETH balance, into the Rocket Pool vault for secure storage. You can then view how many RPL and ETH rewards you earned during that interval and claim those rewards."

Dakle nagrada je u biti samo matematički određena u smart contractu ali nije u posjedu i vlasništvu jer za dobiti nagradu u svoj novčanik treba pokrenuti zahtjev.

Kao što sam naveo nitko ne garantira da će se nagrada i moći povući kad se pokrene zahtjev.

Postoji i onaj slučaj Jarrett u americi na Tezos chainu gdje su oni tužili IRS jer smatraju da porez treba biti plaćen tek nakon prodaje tj. smatraju da se ne radi o prihodu već se radi o proizvedenoj imovini "property" znači isto kao i u EU "digital assets", koja je tek stvorena "mint" i kao takva u trenutku stvaranja nema realiziranu vrijednost koju u stvarnosti dobija tek nakon prodaje te tek tada može biti oporezovana. Dobili su ponudu od IRS $4,000 povrata novca za već plaćeni porez koju nisu prihvatili jer IRS nije objasnio zašto je to učinio. Slučaj još traje.

LINK na objašnjenje slučaja Jarrett:
https://youtu.be/a5kl99Z6JtE?si=whUqOvQzjnluhrQp

Može li mi netko razjasniti kada nastaje točno porezni događaj kod stakinga?
Dali je to kada se reward povuče u svoj novčanik ili kada chain explorer prikaže iznos koji je eventualno moguće povući ali nije garantirano a što može raditi doslovno svake sekunde?

HR porezna staking tretira kao drugi dohodak. Čak i rewards koji se dobija na Celsius platformi tumače kao drugi dohodak pa ako duže vremena ostvarujete nagradu, po njima bi trebali osnovat samostalnu djelatnost.  Sa time staking gubi svaki smisao jer preko sa porezima automatski odvlači nove ulagače. Evo link: https://www.dropbox.com/s/p2b9ukozkjlwo7h/kripto%203724_001.pdf?dl=0

Total transparent, true decentralized and auditable Defi which works for 3 years without any mistakes is https://ethereumgold.io/
You can enter and exit when ever you want.

Best, total transparent, true decentralized and auditable Defi which works for 3 years without any mistakes is ethereumgold.io
You can enter and exit when ever you want.

Bitcoin is All in one: Money, Stock and Store of value.

The ban on DAI is legally questionable because the DAI is not directly tied to the dollar ramp like Tether.

Po mom mišljenju transaction fee također ne podliježe plaćanju poreza jer je to trošak korištenja blockchain mreže a i vidljiv je potpuno javno i transparentno. Kasnije ionako rudari plaćaju porez na zaradu od tog istog transaction fee-a.

A voditi FIFO za transaction fee je zaista van svake pameti.

Pročitao sam ovaj tvoj primjer i vrlo dobro si rezonirao sve probleme sa kojima se susrećemo.

Ja sam kao i ti u praksi pokušao na matematički način kombinirati sve situacije ali kao što si i spomenuo sa odmakom vremena još će biti kompliciranije utvrditi ulaze i izlaze bez obzira jel se trguje često ili povremeno.

Meni nije jasno kako netko može predložiti ili donjeti zakon a da prethodno sam nije isprobao kako se može voditi u praksi svaka situacija zasebno i međusobno koja se pojavljuje kod kripto transakcija (trgovanje, kupovina za kripto, mikro transakcije, affilate, forkovi, airdropovi, držanje 2 godine, zamjena kripto za kripto...) nego je bilo najlakše strpati kripto u isti koš sa dionicama.

Kladio bi se da ni donosioci mišljenja iz porezne ne znaju kako u praksi voditi evidenciju za kombinirane situacije.

Po mom osobnom mišljenju porezna bi trebala dati barem matematički primjer izračuna svih situacija zasebno i kombinirano da bi uopće odobrila da se neko trgovanje može svrstati u određeni porezni zakon.

Ovdje sam našao dosta dobro napisan Znanstveni rad od Dr. sc. Nevia Čičin-Šain na temu Oporezivanje bitcoina sa primjerima i iz drugih država.
https://hrcak.srce.hr/186941

Ne znam dali bi mogla ona ili netko iz udruge UBIK utjecati da se donese barem nekakav aneks za kriptovalute koji bi olakšao trgovanje i korištenje kriptovaluta u smislu oporezivanja.

Fifo metoda je živi nered za izračun kad je treba kombinirati sa periodom držanja od 2 godine (neoporezivi iznos) i zamjenom kripto u kripto (također neoporezivo) ili djelimičnom prodajom.
Razumijem izračune za pojedine situacije zasebno ali kako u excel primjeru kombinirati situaciju gdje se pojavljuje oporeziv iznos sa iznosom stjecanja coina od prije 2 godine da matematički sve odgovara.
Dakle da se u poreznoj prijavi može iskazati zajedno oporezivi i neoporezivi iznos primitka.
Porezna uprava je dala samo najjednostavniji primjer gdje se uvijek prodaje cijela količina kupljenog coina za fiat.
Postoje samo FIFO primjeri na internetu ali bez kombinacija sa periodom držanja.
Jel ima netko kakav link za excel izračun koji je prilagođen našem zakonu ili matematički primjer izračuna ali da kombinacijom svih situacija dođe do rezultata?
 

Još dobrih vijesti.
Francuska također slijedi primjer Portugala.

https://cointelegraph.com/news/france-wont-tax-crypto-only-trades-will-tax-crypto-to-fiat-sales

https://www.theblockcrypto.com/linked/39518/france-will-not-tax-crypto-to-crypto-trades-will-tax-gains-converted-into-traditional-currency/?utm_source=rss&utm_medium=rss&utm_campaign=default

"the Republic of the Marshall Islands has used the US dollar as money. Today we are progressing with our plan to issue a sovereign currency in digital form – using blockchain technology.
...
Our money supply will grow at a sustainable 4% each year, following Milton Friedman’s k% rule. New SOV will be automatically distributed to the currency holders and the decentralized entities securing the network. THIS MEANS THAT WE IN GOVERNMENT CANNOT MODIFY THE MONEY SUPPLY, AND WE CANNOT MANIPULATE THE VALUE OF OUR CURRENCY BY PRINTING MORE MONEY."

Source:
https://www.coindesk.com/why-the-marshall-islands-is-issuing-its-own-cryptocurrency


This is how all states should do and my idea would be achievable.

I think just the opposite.
Government should be connected to the people because it serves the quality of people's life as a state management service and not the other way.
People now have no any rights if the government does not keep its promises.
They have only the right to vote every 4 years in non-transparent and easily manipulated elections.

My idea is not about to stop financing common interest (roads, healthcare...) (see my first post)
With math help inflation can be controlled and value of money would remain the same with the same monetary policy, only the way of financing common interest will changes.

On blockchain everything is transparent and even the amount of "printed" digital money.

State management is government job so government must take FULL RESPONSIBILITY and TRANSPARENCY.

Money is already divided but today that is happens on the end (when you purchase something).
If you are merchant, when you sell some product you add VAT - Value Added Tax on your product price.
In that moment, you divide money on your earning and state income earning.
That tax is BACK to state income (Nothing special).

All money spent from the state budget has predetermined reasons for what is spent in next fiscal year.
Included average population growth, funds for possible natural disasters, etc.

With my idea we only change time when money is divided and the side that does.
The goods and services will get a clean price.
Price forming is already a free decision from merchants.
For me this is just technical and mathematical problem.
Transparent blockchain technology can realy help for realize this.
Governments will not lose control they can still control businesses with penalties for ilicit activity.

I have not write anywhere that cryptocurrency will replace the national currencies.
We can still use cryptocurrencies in combination with national currencies.

Deflationary currency does not jeopardize inflationary currency like dollar, euro....

Evo jedna dobra vijest: Portugal je ukinuo PDV a također i POREZ NA DOBIT za trgovanje i plaćanje kripto valutama:

Hrvatska nakon što držite 2 godine
Njemačka nakon što držite 1 godinu
Portugal NEMA POREZA na crypto zaradu i plaćanje sa cryptom.

https://finance.yahoo.com/news/portugal-tax-authority-says-crypto-141505444.html?guccounter=1&guce_referrer=aHR0cHM6Ly93d3cuZ29vZ2xlLmNvbS8&guce_referrer_sig=AQAAANnis2XzNCptUXTjjue8DsCKl25UNmjyp-zbGywRAQoPYpHoH4yJuCMgs-OeCbBlCJivpVGr88YHG_CRDjHeTsUACGDDvVlFwkZgLd0seWMkNyMnSdBK81EK6kFYQ1vRALbdvlxxKfeKAgsbDrvAntVITXRzit6DlGIbm7VL60ha

You still do not read with the understanding the essential point of my idea.

When you pay taxes, your taxes just go to state budget for financing community interest. Nothing special happens.
That money should be spend for community interest.
With my idea, the way for fill state budget is just changing to goverment side.
Briefly:
My idea is to Goverment fill and spend state budget transparently with FULL RESPONSIBILITY.
Inflation can be cotroled with limited time usage digital currency from moment when you receive salary in that currency (example 1 year).
And this can be achieved easly with public blockchain.

I see that many people here have not realized the point of my idea.

My taxless society idea is not about to stop financing common interest (roads, healthcare...) (see my first post).

I just want things to be sorted out so that the government takes FULL RESPONSIBILITY for financing common interest.

Financing common interest is a government task, but with almost no responsibility and with already proven large manipulation of public money with no consequences.

Central banks are already have a task to control and regulate inflation rates within the monetary area in which it operates.
This task obliges the central bank to limit the impact of inflation on economic activity in the country.
It does with the formation of base interest rates, which affects the level of market interest rates in commercial banks.

Goverments already plans a state budget for 1 year in further.
Tax money goes to the state budget.
We now have the situation that if the state budget is filled more than necessary it is only in the next period of time that taxes are reduced or if they reduced, which is UNFAIR for the real business sector.

Ideally, taxes should be reduced or enlarged in real time.
Also for real transparency and against corruption from politicians every state budget and transactions from that budget should be publicly available on a permanent blockchain record for all citizens.

With my idea and with math help, inflation can be controlled and value of money would remain the same with the same monetary policy, only the way of financing common interest will changes (Goverment will take FULL RESPONSIBILITY with careful budget planning) and the real business sector will get true freedom without repercussions to the common interest.

Financing common interests and salaries would be directly from emission of digital currency with time limited usage period instead from collected taxes.

Because inflationary digital currency would have a time limit usage, some people would try to spend that money before expiration (the economy is growing) and others would turn it into a form of political and trade wars independent savings (bitcoin, gold ...).

Governments will not lose control (they will get more control on state budget).
Governments can still control businesses with penalties for ilicit activity.

Coruption will be less because of transparency state budget on blockchain and goverment will take FULL RESPONSIBILITY for planing and control state budget and in cooperation with central bank to keep normal inflation rate.

Goverment will also not have to worry about tax invasion.

Printing money specially for community purpose and specially for real business is taxless situation not "tax on owning money".
Why would no one want that money if it is a separate part that finances common interest and real business (money created at the time of need)?

Printing money for just community purpose will be no different from the current system where people are just looking at how to avoid or pay less taxes in different ways, which again that earnings from taxes does not end up 100% for the purposes it should go.

The inflation would be the same and value of money would remain the same with the same monetary policy, only the way of financing common interest will changes and the real business sector gets true freedom.

Inflation could be controlled mathematically with issuing and with coin burning.

I think that taxless society can be possible with just more transparency and with more math.