Deprecated: Return type of WPCF7_FormTag::offsetExists($offset) should either be compatible with ArrayAccess::offsetExists(mixed $offset): bool, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice in /home/otobitco/domains/kryptowalutyprawo.pl/public_html/wp-content/plugins/contact-form-7/includes/form-tag.php on line 386
Deprecated: Return type of WPCF7_FormTag::offsetGet($offset) should either be compatible with ArrayAccess::offsetGet(mixed $offset): mixed, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice in /home/otobitco/domains/kryptowalutyprawo.pl/public_html/wp-content/plugins/contact-form-7/includes/form-tag.php on line 378
Deprecated: Return type of WPCF7_FormTag::offsetSet($offset, $value) should either be compatible with ArrayAccess::offsetSet(mixed $offset, mixed $value): void, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice in /home/otobitco/domains/kryptowalutyprawo.pl/public_html/wp-content/plugins/contact-form-7/includes/form-tag.php on line 372
Deprecated: Return type of WPCF7_FormTag::offsetUnset($offset) should either be compatible with ArrayAccess::offsetUnset(mixed $offset): void, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice in /home/otobitco/domains/kryptowalutyprawo.pl/public_html/wp-content/plugins/contact-form-7/includes/form-tag.php on line 390
Deprecated: Creation of dynamic property Cookie_Law_Info_Cli_Policy_Generator::$plugin_name is deprecated in /home/otobitco/domains/kryptowalutyprawo.pl/public_html/wp-content/plugins/cookie-law-info/legacy/admin/modules/cli-policy-generator/cli-policy-generator.php on line 176
Deprecated: Creation of dynamic property Merlin::$ready_big_button_url is deprecated in /home/otobitco/domains/kryptowalutyprawo.pl/public_html/wp-content/themes/dabba/inc/merlin/class-merlin.php on line 268
Deprecated: Creation of dynamic property Merlin::$slug is deprecated in /home/otobitco/domains/kryptowalutyprawo.pl/public_html/wp-content/themes/dabba/inc/merlin/class-merlin.php on line 275
Deprecated: Using null as an array offset is deprecated, use an empty string instead in /home/otobitco/domains/kryptowalutyprawo.pl/public_html/wp-includes/class-wp-hook.php on line 192
Deprecated: Using null as an array offset is deprecated, use an empty string instead in /home/otobitco/domains/kryptowalutyprawo.pl/public_html/wp-includes/class-wp-hook.php on line 192
Deprecated: Creation of dynamic property YARPP::$is_custom_template is deprecated in /home/otobitco/domains/kryptowalutyprawo.pl/public_html/wp-content/plugins/yet-another-related-posts-plugin/classes/YARPP_Core.php on line 56
Deprecated: Creation of dynamic property YARPP::$db_options is deprecated in /home/otobitco/domains/kryptowalutyprawo.pl/public_html/wp-content/plugins/yet-another-related-posts-plugin/classes/YARPP_Core.php on line 69
Deprecated: Using null as an array offset is deprecated, use an empty string instead in /home/otobitco/domains/kryptowalutyprawo.pl/public_html/wp-includes/class-wp-block-type-registry.php on line 168
Deprecated: Using null as an array offset is deprecated, use an empty string instead in /home/otobitco/domains/kryptowalutyprawo.pl/public_html/wp-includes/class-wp-block-type-registry.php on line 168
Deprecated: Using null as an array offset is deprecated, use an empty string instead in /home/otobitco/domains/kryptowalutyprawo.pl/public_html/wp-includes/class-wp-block-type-registry.php on line 168
Deprecated: Using null as an array offset is deprecated, use an empty string instead in /home/otobitco/domains/kryptowalutyprawo.pl/public_html/wp-includes/class-wp-block-type-registry.php on line 168
Deprecated: Using null as an array offset is deprecated, use an empty string instead in /home/otobitco/domains/kryptowalutyprawo.pl/public_html/wp-includes/class-wp-block-type-registry.php on line 168
Deprecated: Using null as an array offset is deprecated, use an empty string instead in /home/otobitco/domains/kryptowalutyprawo.pl/public_html/wp-includes/class-wp-block.php on line 246
Deprecated: Using null as an array offset is deprecated, use an empty string instead in /home/otobitco/domains/kryptowalutyprawo.pl/public_html/wp-includes/class-wp-block-type-registry.php on line 168
Deprecated: Using null as an array offset is deprecated, use an empty string instead in /home/otobitco/domains/kryptowalutyprawo.pl/public_html/wp-includes/class-wp-block-type-registry.php on line 168
Deprecated: Using null as an array offset is deprecated, use an empty string instead in /home/otobitco/domains/kryptowalutyprawo.pl/public_html/wp-includes/class-wp-block-type-registry.php on line 168
Deprecated: Using null as an array offset is deprecated, use an empty string instead in /home/otobitco/domains/kryptowalutyprawo.pl/public_html/wp-includes/class-wp-block-type-registry.php on line 168
Deprecated: Using null as an array offset is deprecated, use an empty string instead in /home/otobitco/domains/kryptowalutyprawo.pl/public_html/wp-includes/class-wp-block-type-registry.php on line 168
Deprecated: Using null as an array offset is deprecated, use an empty string instead in /home/otobitco/domains/kryptowalutyprawo.pl/public_html/wp-includes/class-wp-block-type-registry.php on line 168
Deprecated: Using null as an array offset is deprecated, use an empty string instead in /home/otobitco/domains/kryptowalutyprawo.pl/public_html/wp-includes/class-wp-block-type-registry.php on line 168
Deprecated: Using null as an array offset is deprecated, use an empty string instead in /home/otobitco/domains/kryptowalutyprawo.pl/public_html/wp-includes/class-wp-block-type-registry.php on line 168
Deprecated: Using null as an array offset is deprecated, use an empty string instead in /home/otobitco/domains/kryptowalutyprawo.pl/public_html/wp-includes/class-wp-block-type-registry.php on line 168
Deprecated: Using null as an array offset is deprecated, use an empty string instead in /home/otobitco/domains/kryptowalutyprawo.pl/public_html/wp-includes/class-wp-block-type-registry.php on line 168
Deprecated: Using null as an array offset is deprecated, use an empty string instead in /home/otobitco/domains/kryptowalutyprawo.pl/public_html/wp-includes/class-wp-block.php on line 246
Deprecated: Using null as an array offset is deprecated, use an empty string instead in /home/otobitco/domains/kryptowalutyprawo.pl/public_html/wp-includes/class-wp-block-type-registry.php on line 168
Deprecated: Using null as an array offset is deprecated, use an empty string instead in /home/otobitco/domains/kryptowalutyprawo.pl/public_html/wp-includes/class-wp-block-type-registry.php on line 168
Deprecated: Using null as an array offset is deprecated, use an empty string instead in /home/otobitco/domains/kryptowalutyprawo.pl/public_html/wp-includes/class-wp-block-type-registry.php on line 168
Deprecated: Using null as an array offset is deprecated, use an empty string instead in /home/otobitco/domains/kryptowalutyprawo.pl/public_html/wp-includes/class-wp-block-type-registry.php on line 168
Deprecated: Using null as an array offset is deprecated, use an empty string instead in /home/otobitco/domains/kryptowalutyprawo.pl/public_html/wp-includes/class-wp-block-type-registry.php on line 168
Deprecated: Using null as an array offset is deprecated, use an empty string instead in /home/otobitco/domains/kryptowalutyprawo.pl/public_html/wp-includes/class-wp-block-type-registry.php on line 168
Deprecated: Using null as an array offset is deprecated, use an empty string instead in /home/otobitco/domains/kryptowalutyprawo.pl/public_html/wp-includes/class-wp-block-type-registry.php on line 168
Deprecated: Using null as an array offset is deprecated, use an empty string instead in /home/otobitco/domains/kryptowalutyprawo.pl/public_html/wp-includes/class-wp-block-type-registry.php on line 168
Deprecated: Using null as an array offset is deprecated, use an empty string instead in /home/otobitco/domains/kryptowalutyprawo.pl/public_html/wp-includes/class-wp-block-type-registry.php on line 168
Deprecated: Using null as an array offset is deprecated, use an empty string instead in /home/otobitco/domains/kryptowalutyprawo.pl/public_html/wp-includes/class-wp-block-type-registry.php on line 168
Deprecated: Using null as an array offset is deprecated, use an empty string instead in /home/otobitco/domains/kryptowalutyprawo.pl/public_html/wp-includes/class-wp-block.php on line 246
Deprecated: Using null as an array offset is deprecated, use an empty string instead in /home/otobitco/domains/kryptowalutyprawo.pl/public_html/wp-includes/class-wp-block-type-registry.php on line 168
Deprecated: Using null as an array offset is deprecated, use an empty string instead in /home/otobitco/domains/kryptowalutyprawo.pl/public_html/wp-includes/class-wp-block-type-registry.php on line 168
Deprecated: Using null as an array offset is deprecated, use an empty string instead in /home/otobitco/domains/kryptowalutyprawo.pl/public_html/wp-includes/class-wp-block-type-registry.php on line 168
Deprecated: Using null as an array offset is deprecated, use an empty string instead in /home/otobitco/domains/kryptowalutyprawo.pl/public_html/wp-includes/class-wp-block-type-registry.php on line 168
Deprecated: Using null as an array offset is deprecated, use an empty string instead in /home/otobitco/domains/kryptowalutyprawo.pl/public_html/wp-includes/class-wp-block-type-registry.php on line 168
Deprecated: Return type of Yoast\WP\Lib\Model::jsonSerialize() should either be compatible with JsonSerializable::jsonSerialize(): mixed, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice in /home/otobitco/domains/kryptowalutyprawo.pl/public_html/wp-content/plugins/wordpress-seo/lib/model.php on line 553
Deprecated: Return type of Yoast\WP\Lib\ORM::offsetExists($key) should either be compatible with ArrayAccess::offsetExists(mixed $offset): bool, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice in /home/otobitco/domains/kryptowalutyprawo.pl/public_html/wp-content/plugins/wordpress-seo/lib/orm.php on line 2293
Deprecated: Return type of Yoast\WP\Lib\ORM::offsetGet($key) should either be compatible with ArrayAccess::offsetGet(mixed $offset): mixed, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice in /home/otobitco/domains/kryptowalutyprawo.pl/public_html/wp-content/plugins/wordpress-seo/lib/orm.php on line 2304
Deprecated: Return type of Yoast\WP\Lib\ORM::offsetSet($key, $value) should either be compatible with ArrayAccess::offsetSet(mixed $offset, mixed $value): void, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice in /home/otobitco/domains/kryptowalutyprawo.pl/public_html/wp-content/plugins/wordpress-seo/lib/orm.php on line 2314
Deprecated: Return type of Yoast\WP\Lib\ORM::offsetUnset($key) should either be compatible with ArrayAccess::offsetUnset(mixed $offset): void, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice in /home/otobitco/domains/kryptowalutyprawo.pl/public_html/wp-content/plugins/wordpress-seo/lib/orm.php on line 2326
Deprecated: Creation of dynamic property Yoast\WP\SEO\Surfaces\Classes_Surface::$container is deprecated in /home/otobitco/domains/kryptowalutyprawo.pl/public_html/wp-content/plugins/wordpress-seo/src/surfaces/classes-surface.php on line 23
Deprecated: Creation of dynamic property Yoast\WP\SEO\Main::$classes is deprecated in /home/otobitco/domains/kryptowalutyprawo.pl/public_html/wp-content/plugins/wordpress-seo/src/main.php on line 102
Błąd bazy danych WordPressa: [Table 'otobitco_wp5.yoast_wp_seo_models_indexable' doesn't exist] SELECT * FROM `yoast_wp_seo_models_indexable` WHERE `object_id` = '2624' AND `object_type` = 'post' LIMIT 1
Błąd bazy danych WordPressa: [Table 'otobitco_wp5.yoast_wp_seo_models_indexable' doesn't exist] SELECT * FROM `yoast_wp_seo_models_indexable` WHERE `object_id` = '2624' AND `object_type` = 'post' LIMIT 1
Deprecated: explode(): Passing null to parameter #2 ($string) of type string is deprecated in /home/otobitco/domains/kryptowalutyprawo.pl/public_html/wp-content/plugins/wordpress-seo/src/builders/indexable-post-builder.php on line 121
Błąd bazy danych WordPressa: [Table 'otobitco_wp5.yoast_wp_seo_models_seo_meta' doesn't exist] SELECT * FROM `yoast_wp_seo_models_seo_meta` WHERE `object_id` = '2624' LIMIT 1
Błąd bazy danych WordPressa: [Table 'otobitco_wp5.yoast_wp_seo_models_seo_meta' doesn't exist] SELECT * FROM `yoast_wp_seo_models_seo_meta` WHERE `object_id` = '2624' LIMIT 1
Błąd bazy danych WordPressa: [Table 'otobitco_wp5.yoast_wp_seo_models_primary_term' doesn't exist] SELECT * FROM `yoast_wp_seo_models_primary_term` WHERE `post_id` = '2624' AND `taxonomy` = 'category' LIMIT 1
Błąd bazy danych WordPressa: [Table 'otobitco_wp5.yoast_wp_seo_models_primary_term' doesn't exist] SELECT * FROM `yoast_wp_seo_models_primary_term` WHERE `post_id` = '2624' AND `taxonomy` = 'category' LIMIT 1
Błąd bazy danych WordPressa: [Table 'otobitco_wp5.yoast_wp_seo_models_primary_term' doesn't exist] INSERT INTO `yoast_wp_seo_models_primary_term` (`term_id`, `post_id`, `taxonomy`, `blog_id`, `created_at`, `updated_at`) VALUES ('50', '2624', 'category', '1', '2026-04-16 02:06:36', '2026-04-16 02:06:36')
Błąd bazy danych WordPressa: [Table 'otobitco_wp5.yoast_wp_seo_models_indexable' doesn't exist] SELECT * FROM `yoast_wp_seo_models_indexable` WHERE `object_id` = '1' AND `object_type` = 'user' LIMIT 1
Błąd bazy danych WordPressa: [Table 'otobitco_wp5.yoast_wp_seo_models_indexable' doesn't exist] SELECT * FROM `yoast_wp_seo_models_indexable` WHERE `object_id` = '1' AND `object_type` = 'user' LIMIT 1
Błąd bazy danych WordPressa: [Table 'otobitco_wp5.yoast_wp_seo_models_indexable' doesn't exist] SELECT `id` FROM `yoast_wp_seo_models_indexable` WHERE `object_type` = 'post' AND `object_sub_type` IN ('post') AND `author_id` = '1' AND `is_public` = '1' LIMIT 1
Błąd bazy danych WordPressa: [Table 'otobitco_wp5.yoast_wp_seo_models_indexable' doesn't exist] SELECT `id` FROM `yoast_wp_seo_models_indexable` WHERE `object_type` = 'post' AND `object_sub_type` IN ('post') AND `author_id` = '1' AND `is_public` = '1' LIMIT 1
Błąd bazy danych WordPressa: [Table 'otobitco_wp5.yoast_wp_seo_models_indexable' doesn't exist] SELECT `id` FROM `yoast_wp_seo_models_indexable` WHERE `object_type` = 'post' AND `object_sub_type` IN ('post') AND `author_id` = '1' AND `is_public` IS NULL LIMIT 1
Błąd bazy danych WordPressa: [Table 'otobitco_wp5.yoast_wp_seo_models_indexable' doesn't exist] SELECT `id` FROM `yoast_wp_seo_models_indexable` WHERE `object_type` = 'post' AND `object_sub_type` IN ('post') AND `author_id` = '1' AND `is_public` IS NULL LIMIT 1
Deprecated: strlen(): Passing null to parameter #1 ($string) of type string is deprecated in /home/otobitco/domains/kryptowalutyprawo.pl/public_html/wp-content/plugins/wordpress-seo/src/models/indexable.php on line 166
Błąd bazy danych WordPressa: [Table 'otobitco_wp5.yoast_wp_seo_models_indexable' doesn't exist] SELECT * FROM `yoast_wp_seo_models_indexable` WHERE `object_id` = '1' AND `object_type` = 'user' LIMIT 1
Błąd bazy danych WordPressa: [Table 'otobitco_wp5.yoast_wp_seo_models_indexable' doesn't exist] SELECT * FROM `yoast_wp_seo_models_indexable` WHERE `object_id` = '1' AND `object_type` = 'user' LIMIT 1
Deprecated: strlen(): Passing null to parameter #1 ($string) of type string is deprecated in /home/otobitco/domains/kryptowalutyprawo.pl/public_html/wp-content/plugins/wordpress-seo/src/models/indexable.php on line 166
Deprecated: strlen(): Passing null to parameter #1 ($string) of type string is deprecated in /home/otobitco/domains/kryptowalutyprawo.pl/public_html/wp-content/plugins/wordpress-seo/src/models/indexable.php on line 166
Błąd bazy danych WordPressa: [Table 'otobitco_wp5.yoast_wp_seo_models_indexable' doesn't exist] UPDATE `yoast_wp_seo_models_indexable` SET `has_public_posts` = '0', `permalink` = 'https://kryptowalutyprawo.pl/author/admin/', `permalink_hash` = '42:4abcb026120e82cf692e4e2868260072', `updated_at` = '2026-04-16 02:06:36' WHERE `id` = '0'
Błąd bazy danych WordPressa: [Table 'otobitco_wp5.yoast_wp_seo_models_indexable' doesn't exist] UPDATE `yoast_wp_seo_models_indexable` SET `has_public_posts` = NULL WHERE `object_type` = 'post' AND `object_sub_type` = 'attachment' AND `post_status` = 'inherit' AND `post_parent` = '2624'
Deprecated: strlen(): Passing null to parameter #1 ($string) of type string is deprecated in /home/otobitco/domains/kryptowalutyprawo.pl/public_html/wp-content/plugins/wordpress-seo/src/models/indexable.php on line 166
Błąd bazy danych WordPressa: [Table 'otobitco_wp5.yoast_wp_seo_models_indexable' doesn't exist] SHOW FULL COLUMNS FROM `yoast_wp_seo_models_indexable`
Deprecated: Using null as an array offset is deprecated, use an empty string instead in /home/otobitco/domains/kryptowalutyprawo.pl/public_html/wp-content/plugins/wordpress-seo/src/helpers/blocks-helper.php on line 89
Deprecated: Using null as an array offset is deprecated, use an empty string instead in /home/otobitco/domains/kryptowalutyprawo.pl/public_html/wp-content/plugins/wordpress-seo/src/helpers/blocks-helper.php on line 90
Deprecated: Using null as an array offset is deprecated, use an empty string instead in /home/otobitco/domains/kryptowalutyprawo.pl/public_html/wp-content/plugins/wordpress-seo/src/helpers/blocks-helper.php on line 92
Deprecated: Creation of dynamic property Yoast\WP\SEO\Context\Meta_Tags_Context::$page_type is deprecated in /home/otobitco/domains/kryptowalutyprawo.pl/public_html/wp-content/plugins/wordpress-seo/src/presentations/abstract-presentation.php on line 48
Deprecated: Creation of dynamic property Yoast\WP\SEO\Presentations\Indexable_Post_Type_Presentation::$title is deprecated in /home/otobitco/domains/kryptowalutyprawo.pl/public_html/wp-content/plugins/wordpress-seo/src/presentations/abstract-presentation.php on line 69
Deprecated: Creation of dynamic property Yoast\WP\SEO\Presentations\Indexable_Post_Type_Presentation::$source is deprecated in /home/otobitco/domains/kryptowalutyprawo.pl/public_html/wp-content/plugins/wordpress-seo/src/presentations/abstract-presentation.php on line 69 Kryptowaluty - czy możliwe jest obliczenie od waluty wirtualnej podatku? - KryptowalutyPrawo.pl Deprecated: Creation of dynamic property Yoast\WP\SEO\Presentations\Indexable_Post_Type_Presentation::$meta_description is deprecated in /home/otobitco/domains/kryptowalutyprawo.pl/public_html/wp-content/plugins/wordpress-seo/src/presentations/abstract-presentation.php on line 69
Deprecated: Creation of dynamic property Yoast\WP\SEO\Presentations\Indexable_Post_Type_Presentation::$robots is deprecated in /home/otobitco/domains/kryptowalutyprawo.pl/public_html/wp-content/plugins/wordpress-seo/src/presentations/abstract-presentation.php on line 69
Deprecated: Creation of dynamic property Yoast\WP\SEO\Presentations\Indexable_Post_Type_Presentation::$googlebot is deprecated in /home/otobitco/domains/kryptowalutyprawo.pl/public_html/wp-content/plugins/wordpress-seo/src/presentations/abstract-presentation.php on line 69
Deprecated: Creation of dynamic property Yoast\WP\SEO\Presentations\Indexable_Post_Type_Presentation::$bingbot is deprecated in /home/otobitco/domains/kryptowalutyprawo.pl/public_html/wp-content/plugins/wordpress-seo/src/presentations/abstract-presentation.php on line 69
Deprecated: Creation of dynamic property Yoast\WP\SEO\Presentations\Indexable_Post_Type_Presentation::$canonical is deprecated in /home/otobitco/domains/kryptowalutyprawo.pl/public_html/wp-content/plugins/wordpress-seo/src/presentations/abstract-presentation.php on line 69
Deprecated: Creation of dynamic property Yoast\WP\SEO\Presentations\Indexable_Post_Type_Presentation::$rel_prev is deprecated in /home/otobitco/domains/kryptowalutyprawo.pl/public_html/wp-content/plugins/wordpress-seo/src/presentations/abstract-presentation.php on line 69
Deprecated: Creation of dynamic property Yoast\WP\SEO\Presentations\Indexable_Post_Type_Presentation::$rel_next is deprecated in /home/otobitco/domains/kryptowalutyprawo.pl/public_html/wp-content/plugins/wordpress-seo/src/presentations/abstract-presentation.php on line 69
Deprecated: Creation of dynamic property Yoast\WP\SEO\Presentations\Indexable_Post_Type_Presentation::$open_graph_locale is deprecated in /home/otobitco/domains/kryptowalutyprawo.pl/public_html/wp-content/plugins/wordpress-seo/src/presentations/abstract-presentation.php on line 69
Deprecated: Creation of dynamic property Yoast\WP\SEO\Presentations\Indexable_Post_Type_Presentation::$open_graph_type is deprecated in /home/otobitco/domains/kryptowalutyprawo.pl/public_html/wp-content/plugins/wordpress-seo/src/presentations/abstract-presentation.php on line 69
Deprecated: Creation of dynamic property Yoast\WP\SEO\Presentations\Indexable_Post_Type_Presentation::$open_graph_title is deprecated in /home/otobitco/domains/kryptowalutyprawo.pl/public_html/wp-content/plugins/wordpress-seo/src/presentations/abstract-presentation.php on line 69
Deprecated: Creation of dynamic property Yoast\WP\SEO\Presentations\Indexable_Post_Type_Presentation::$open_graph_description is deprecated in /home/otobitco/domains/kryptowalutyprawo.pl/public_html/wp-content/plugins/wordpress-seo/src/presentations/abstract-presentation.php on line 69
Deprecated: Creation of dynamic property Yoast\WP\SEO\Presentations\Indexable_Post_Type_Presentation::$open_graph_url is deprecated in /home/otobitco/domains/kryptowalutyprawo.pl/public_html/wp-content/plugins/wordpress-seo/src/presentations/abstract-presentation.php on line 69
Deprecated: Creation of dynamic property Yoast\WP\SEO\Context\Meta_Tags_Context::$wordpress_site_name is deprecated in /home/otobitco/domains/kryptowalutyprawo.pl/public_html/wp-content/plugins/wordpress-seo/src/presentations/abstract-presentation.php on line 69
Deprecated: Creation of dynamic property Yoast\WP\SEO\Presentations\Indexable_Post_Type_Presentation::$open_graph_site_name is deprecated in /home/otobitco/domains/kryptowalutyprawo.pl/public_html/wp-content/plugins/wordpress-seo/src/presentations/abstract-presentation.php on line 69
Deprecated: Creation of dynamic property Yoast\WP\SEO\Context\Meta_Tags_Context::$company_name is deprecated in /home/otobitco/domains/kryptowalutyprawo.pl/public_html/wp-content/plugins/wordpress-seo/src/presentations/abstract-presentation.php on line 69
Deprecated: Creation of dynamic property Yoast\WP\SEO\Context\Meta_Tags_Context::$site_represents is deprecated in /home/otobitco/domains/kryptowalutyprawo.pl/public_html/wp-content/plugins/wordpress-seo/src/presentations/abstract-presentation.php on line 69
Deprecated: Creation of dynamic property Yoast\WP\SEO\Context\Meta_Tags_Context::$open_graph_publisher is deprecated in /home/otobitco/domains/kryptowalutyprawo.pl/public_html/wp-content/plugins/wordpress-seo/src/presentations/abstract-presentation.php on line 69
Deprecated: Creation of dynamic property Yoast\WP\SEO\Presentations\Indexable_Post_Type_Presentation::$open_graph_article_publisher is deprecated in /home/otobitco/domains/kryptowalutyprawo.pl/public_html/wp-content/plugins/wordpress-seo/src/presentations/abstract-presentation.php on line 69
Deprecated: Creation of dynamic property Yoast\WP\SEO\Presentations\Indexable_Post_Type_Presentation::$open_graph_article_author is deprecated in /home/otobitco/domains/kryptowalutyprawo.pl/public_html/wp-content/plugins/wordpress-seo/src/presentations/abstract-presentation.php on line 69
Deprecated: Creation of dynamic property Yoast\WP\SEO\Presentations\Indexable_Post_Type_Presentation::$open_graph_article_published_time is deprecated in /home/otobitco/domains/kryptowalutyprawo.pl/public_html/wp-content/plugins/wordpress-seo/src/presentations/abstract-presentation.php on line 69
Deprecated: Creation of dynamic property Yoast\WP\SEO\Presentations\Indexable_Post_Type_Presentation::$open_graph_article_modified_time is deprecated in /home/otobitco/domains/kryptowalutyprawo.pl/public_html/wp-content/plugins/wordpress-seo/src/presentations/abstract-presentation.php on line 69
Deprecated: Creation of dynamic property Yoast\WP\SEO\Context\Meta_Tags_Context::$open_graph_enabled is deprecated in /home/otobitco/domains/kryptowalutyprawo.pl/public_html/wp-content/plugins/wordpress-seo/src/presentations/abstract-presentation.php on line 69
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Kryptowaluty – czy możliwe jest obliczenie od waluty wirtualnej podatku?
Informacje jakie znajdziesz w tym artykule:
Kryptowaluty są inaczej rozproszonymi systemami księgowymi, które działają jako wirtualna waluta. Istnieje obecnie na świecie blisko kilka tysięcy kryptowalut. Do tych najpopularniejszych należą: Bitcoin Cash, Ripple, Ether, Bitcoin oraz Litecoin. Posiadacz kryptowaluty przechowuje ją na komputerze czy też w aplikacji smartfonowej, a więc w portfelu, do którego ma dostęp tylko on, dzięki szyfrowaniu. Wszelkie transakcje się odbywają w sposób bezpośredni pomiędzy posiadaczem kryptowaluty, a kontrahentem. Podatkowe organy za wszelką ceną dążą właśnie do opodatkowania obrotu kryptowalutami, braku jednak im pomysłu skutecznego w jaki należałoby obliczyć sam przychód, skoro kurs kryptowaluty potrafi zmieniać się kilka, a nawet kilkadziesiąt razy na jedną minutę. Czy możliwe jest zatem w takim razie obliczenie podatku właśnie od zamiany kryptowalut?
Jaki został wydany komunikat w sprawie kryptowalut przez KNF oraz NBP?
Według treści komunikatu NBP oraz KNF z 7 lipca 2017 roku w sprawie wirtualnych walut, nie są emitowane one ani też gwarantowane przez bank centralny państwa, nie są w żadnym wypadku pieniądzem, to znaczy nie są prawnym płatniczym środkiem, ani też walutą, nie mogą także być wykorzystywane do spłaty podatkowych zobowiązań oraz nie spełniają kryterium akceptowalności powszechnej w punktach handlowych oraz usługowych. Wirtualne waluty nie są elektronicznym pieniądze, nie mieszczą się także w zakresie ustawy z roku 2017 z dnia 19 sierpnia o płatniczych usługach oraz ustawy z dnia 29 lipca roku 2006 o obrocie finansowymi instrumentami.
Czy kryptowaluta uznawana jest za płatniczy środek?
Zgodnie z ustawą z dnia 29 sierpnia 1997 roku o NBP, znakami pieniężnymi w naszym kraju są tylko i wyłącznie banknoty oraz także monety, które opiewają na złote oraz na grosze. Na gruncie prawa polskiego, kryptowaluta nie może traktowana być na różni z prawnym płatniczym środkiem. Nie stanowi ona postaci obiegowej pieniądza, gdyż nie przysługują kompletnie jej atrybuty środka prawnego płatniczego. Także nie funkcjonuje jako instrument pieniężnego rynku i stosowana nie jest w międzynarodowych rozliczeniach w prawnym sensie, ponieważ nie posługują się nią żadne publiczne instytucje. Posiadanie wirtualnych walut, wiąże się jednak z wieloma ryzykami, których użytkownicy muszą być świadomi, zanim się zdecydują zainwestować w swoje finansowe środki.
Ważne
W przypadku zmiany jednej z kryptowalut na inną, podmiot, który zmiany kryptowalut dokonuje, zmienia jedynie formę dysponowania tą wartością wirtualną. Nabywca kryptowaluty nie uzyskuje kompletnie żadnego materialnego prawa czy też ekspektatywy do prawa określanego. Nie przysługuje także mu roszczenia wobec podmiotu żadnego, gdyż dochodzić nie można od trzecich osób wymiany kryptowalut na towary, pieniądze czy też usługi.
Na obecną chwilę podatkowe ograny nie dysponują narzędziem jakimkolwiek, za pomocą którego byłoby możliwe ustalenie zamienianych wartości kryptowalut, a zatem brak jest absolutnej podstawy samego zobowiązania podatnika do rozpoznania przychodu w momencie gdy zmieniamy jedną kryptowalutę na inną.
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