[
Act on Corporate Income Tax, Dziennik Ustaw [Journal of Laws], no. 21, item 86 with amendments, 15.2.1992.
]Search in Google Scholar
[
Act on Counteracting Money Laundering and Financing of Terrorism, Dziennik Ustaw [Journal of Laws], item 723 with amendments, 1.3.2018.
]Search in Google Scholar
[
Act on Goods and Services Tax, Dziennik Ustaw [Journal of Laws], no. 54, item 535 with amendments, 11.3.2004.
]Search in Google Scholar
[
Act on Personal Income Tax, Dziennik Ustaw [Journal of Laws], no. 80, item 350 with amendments, 26.7.1991.
]Search in Google Scholar
[
Act on the National Bank of Poland, Dziennik Ustaw [Journal of Laws], no. 140, item 938 with amendments, 29.8.1997.
]Search in Google Scholar
[
Appukuttan Nair, D. (2019), ‘The bitcoin innovation, crypto currencies and the Leviathan,’ Innovation & Development, vol. 9, no. 1, pp. 85–103. https://doi.org/10.1080/2157930X.2018.150224910.1080/2157930X.2018.1502249
]Search in Google Scholar
[
Beedham, M. (2019), ‘New Zealand greenlights Bitcoin salary regulation – but it’s still a bad idea,’ The Next Web, 12 August. Retrieved from https://thenextweb.com/hardfork/2019/08/12/new-zealand-bitcoin-salary-regulation-bad-idea/ [accessed 18 Jan 2020]
]Search in Google Scholar
[
Bovaird, C. (2020), ‘Bitcoin lost roughly 50% of its value in a day,’ Forbes, 12 March. Retrieved from https://www.forbes.com/sites/cbovaird/2020/03/12/bitcoin-lost-roughly-50-of-its-value-in-a-day/#3b6427443056 [accessed Mar 2020]
]Search in Google Scholar
[
Civil Code, Dziennik Ustaw [Journal of Laws], no. 16, item 93 with amendments, 23.4.1964.
]Search in Google Scholar
[
CoinMarketCap (2020), ‘All cryptocurrencies,’ 14 March. Retrieved from https://coinmarketcap.com/all/views/all/ [accessed 14 Mar 2020]
]Search in Google Scholar
[
Constitution of the Republic of Poland, Dziennik Ustaw [Journal of Laws], no. 78, item 483, 2.4.1997.
]Search in Google Scholar
[
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, OJ L 347, 11.12.2006, pp. 1–118.
]Search in Google Scholar
[
English, S. M. & Nezhadian, E. (2017), ‘Conditions of full disclosure: the blockchain remuneration model,’ 2017 IEEE European Symposium on Security and Privacy Workshops (EuroS&PW), pp. 64–67. https://doi.org/10.1109/EuroSPW.2017.5210.1109/EuroSPW.2017.52
]Search in Google Scholar
[
Fulmer, N. (2019), ‘Exploring the Legal Issues of Blockchain Applications,’ Akron Law Review, vol. 52, no. 1, pp. 161–192.
]Search in Google Scholar
[
ILO (1949), Protection of Wages Convention, no. 95, International Labour Organisation. Retrieved from https://www.ilo.org/dyn/normlex/en/f?p=NORMLEXPUB:12100:0::NO::P12100_INSTRUMENT_ID:312240 [accessed 18 Jan 2020]
]Search in Google Scholar
[
Jamroży, M. & Wiśniewski, Ł. (2019), ‘X Debata Podatkowa. Opodatkowanie obrotu walutami opartymi o technologię blockchain,’ Przegląd Podatkowy, no. 4, pp. 5–6.
]Search in Google Scholar
[
Judgment of the Regional Administrative Court in Łódź, I SA/Łd 411/19, LEX no. 2761356, 19.11.2019.
]Search in Google Scholar
[
Judgment of the Supreme Administrative Court, II FSK 488/16, 6.3.2018. Retrieved from http://orzeczenia.nsa.gov.pl/doc/C8296DC8B9 [accessed 18 Jan 2020]
]Search in Google Scholar
[
Krysiak, C.; Widzyk, D. & Janiszewski, P. (2019), ‘Opodatkowanie transakcji wirtualnych,’ Przegląd Podatkowy, no. 3, pp. 25–35.
]Search in Google Scholar
[
Labour Code, Dziennik Ustaw [Journal of Laws], no. 24, item 141 with amendments, 26.6.1974.
]Search in Google Scholar
[
Letter of Tax Chamber in Katowice IBPP2/443-258/13/Icz, 21.6.2013. Retrieved from https://sip.lex.pl/orzeczenia-i-pisma-urzedowe/pisma-urzedowe/ibpp2-443-258-13-icz-pismo-wydane-przez-izba-skarbowa-w-184744857 [accessed 4 Mar 2020]
]Search in Google Scholar
[
Letter of Tax Chamber in Łódź IPTPP2/443-52/14-7/16-S/IR, 11.7.2016. Retrieved from https://sip.lex.pl/orzeczenia-i-pisma-urzedowe/pisma-urzedowe/iptpp2-443-52-14-7-16-s-ir-pismo-wydane-przez-izba-184868478 [accessed 4 Mar 2020]
]Search in Google Scholar
[
Magas, J. (2018), ‘Blockchain and crypto in the labor market: overview of salaries, taxes and the most in-demand jobs,’ Cointelegraph, 6 December. Retrieved from https://cointelegraph.com/news/blockchain-and-crypto-in-the-labor-market-overview-of-salaries-taxes-and-the-most-in-demand-jobs [accessed 18 Jan 2020]
]Search in Google Scholar
[
Malherbe, L.; Montalban, M.; Bédu, N. & Granier, C. (2019), ‘Cryptocurrencies and blockchain: opportunities and limits of a new monetary regime,’ International Journal of Political Economy, vol. 48, pp. 127–152. https://doi.org/10.1080/08911916.2019.162432010.1080/08911916.2019.1624320
]Search in Google Scholar
[
Meth, M. (2019), Blockchain in Libraries, Library Technology Reports, vol. 55, no. 8.
]Search in Google Scholar
[
Nakamoto, S. (2008), ‘Bitcoin: a peer-to-peer electronic cash system,’ bitcoin.org. Retrieved from https://bitcoin.org/bitcoin.pdf [accessed 17 Jan 2020]
]Search in Google Scholar
[
Pasternak, Ł. (2017), ‘Kryptowaluta i pieniądz wirtualny jako przedmiot przestępstwa z art. 310 § 1 k.k.,’ Prokuratura i Prawo, no. 4, pp. 77–94.
]Search in Google Scholar
[
Prokurat, J. (2015), ‘Podatkowe aspekty obrotu wirtualnymi walutami,’ Przegląd Podatkowy, no. 3, pp. 24–37.
]Search in Google Scholar
[
Prusinowski, P. (2018), ‘Komentarz do artykułu 86,’ in K. W. Baran (ed.) Kodeks pracy. Komentarz, Lex, Warsaw: Wolters Kluwer Polska.
]Search in Google Scholar
[
Ruggiero, Jr. M. A. (2018), ‘Cryptocurrencies from the inside out,’ Modern Trader, no. 544, pp. 67–71.
]Search in Google Scholar
[
Skatteverket v. David Hedqvist [2015], Judgment of the Court of Justice of the European Union, C-264/14, 22.10.2015.
]Search in Google Scholar
[
Skoczyński, J. (2008), ‘Komentarz do artykułu 86,’ in Z. Salwa (ed.), Kodeks pracy. Komentarz, Lex, Warsaw: Wolters Kluwer Polska.
]Search in Google Scholar
[
Słapczyński, T. (2019), ‘Blockchain technology and cryptocurrencies – legal and tax aspects,’ ASEJ - Scientific Journal of Bielsko-Biala School of Finance and Law, vol. 23, no. 1, pp. 31–36. https://doi.org/10.5604/01.3001.0013.265310.5604/01.3001.0013.2653
]Search in Google Scholar
[
Taleb, N. (2019), ‘Prospective applications of blockchain and Bitcoin cryptocurrency technology,’ TEM Journal, vol. 8, no. 1, pp. 48–55. https://doi.org/10.18421/TEM81-06
]Search in Google Scholar
[
Tomanek, B. (2017), ‘Wypłata wynagrodzenia w wirtualnej walucie bitcoin,’ Monitor Prawa Pracy, no. 11, pp. 582–585.
]Search in Google Scholar
[
Wagner, B. (2017), ‘Komentarz do artykułu 86,’ in L. Florek (ed.) Kodeks pracy. Komentarz, Lex, Warsaw: Wolters Kluwer Polska.
]Search in Google Scholar
[
Walczak, K. (2012), ‘Funkcje wynagrodzeń w społecznej gospodarce rynkowej – teoria i praktyka,’ Studia z zakresu prawa pracy i polityki społecznej, Cracovia Annus MMXII, pp. 109–125.
]Search in Google Scholar
[
Wandhöfer, R. (2017), ‘The future of digital retail payments in Europe: A place for digital cash?’ Journal of Payments Strategy & Systems, vol. 11, no. 3, pp. 248–258.
]Search in Google Scholar
[
Zekos, G. I. (2019), Economics and Legal Understanding of Virtual Currencies, Banking & Financial Services Policy Report, vol. 38, no. 8.
]Search in Google Scholar
[
Zozaya, C.; Incera, J. & Franzoni, A. L. (2019), ‘Blockchain: un tutorial,’ Estudios, vol. 17, no. 129, pp. 113–126. https://doi.org/10.5347/01856383.0129.00029441710.5347/01856383.0129.000294417
]Search in Google Scholar