“The ministry stressed that taxation of bitcoin income still warrants a review on an individual basis. In other words, it is necessary to determine who actually generates an income, and classify what sort of income is being generated.  The Ministry stressed that the current legislative framework contains no provisions applicable to businesses involved in bitcoin trading. There is a fair amount of ambiguity here, as the ministry cites two corporate income laws, so determining the tax base could be problematic. The statement concludes that the treatment of bitcoins in the accounting process varies on a case-to-case basis.”

http://www.coindesk.com/slovenia-clarifies-position-cryptocurrency-tax/

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