The Polish Finance Ministry has made it such that all Bitcoin (BTC) trades are now subject to a 1% turnover tax.
So this, of course, is in stark contrast to what the EU rules provide for. Under the European Court of Justice ruling, all cryptos are to be treated as private currency and therefore are not subject to VAT.
Yes just as in most countries gains and losses are covered under Capital Gains Taxes or in the case of companies, corporate tax.
Governments seem to be figuring out blockchain as they go and seem to go without a clear understanding as to exactly what the heck crypto-currencies are.