Virtuální aktiva a virtuální měny – obsah a vývoj pojmu, právní povaha, regulace a možná úskalí
Virtual assets and virtual currencies – substance and evolution of the term, legal nature, regulation and possible pitfalls

Summary/Abstract: The paper focuses on current issues with virtual assets, virtual currencies and their development in recent years. The author provides a detailed examination of the various ways in which the law views virtual assets. In addition to examining partial provisions in the Czech legal system, the author also considers the opinions of domestic institutions, the views of the professional community, and provides examples of foreign regulations that could be used as inspiration for de lege ferenda considerations. The author draws attention to potential pitfalls in various areas and offers suggestions for addressing these issues.

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