This thesis addresses the broad issue of the ever-evolving
phenomenon of cryptocurrencies and the legal regulations
surrounding them. The thesis discusses both the evolution and
the legal nature of traditional currencies so that the
difference from cryptocurrencies can be discerned.
Cryptocurrencies are examined in this thesis from their
historical origins with aspects of their use and legal status
in the legal system of the Czech Republic. The core of the
thesis, then, is the determination of whether cryptocurrencies
can be considered as a possible alternative for use in payment
alongside traditional currencies and the differentiation of
cryptocurrencies, virtual currencies and tokens, especially for
their frequent exchange for each other not only in legal
regulations.  A substantial part of the thesis is the issue of
taxation of cryptocurrencies and the analysis of the new
unified EU legal regulation of "crypto-assets" in the MiCA
regulation. The thesis concludes with de lege ferenda
considerations responding to the shortcomings identified in the
new and existing legislation.