So if I understood correctly, you wouldn't get taxed if you HODL the specific crypto you have, but once you have converted it into cash, that's the time you need to pay taxes. So if you would go through P2P, I think that's where they could get the information on how much to tax on you or something like that. The history of your transactions is in there, so; I think that's where they will go.
From the OP I take it that the Slovenian Government are taxing the act of exchanging
and are proposing another tax on the value itself.
In my country we pay 33% capital gains tax if we sell an "asset". the 33% is on the profit.
Bitcoin and crypto are classed as "assets"
Most countries have some form of taxation but what the Slovenians are proposing is
like a double taxation, thats OTT IMO.