Criptodivisas:¿una disrupción jurídica en la eurozona?

Abstract

Blockchain technology is of increasing interest to citizens, businesses and legislators across the European Union. However, about Blockchain technology, is followed by a closer look at particular area, the currency. The European Central Bank (ECB), in its February 2015 report on virtual currencies (cryptocurrencies), defines them as: Digital representation of value, not issued by any central banking authority, credit institution or recognized electronic money issuer, which on certain occasions, can be used as an alternative means of payment to money. On this subject there is no specific regulation, so in accordance with the recommendation made by the ECB in the conclusions section of its 2015 report, and European Parliament resolution of 26 May 2016 on virtual currencies (2016 / 2007 (INI)), we should refer to the current legislative framework for monetary supervision and control, which is currently attempting to respond to this phenomenon. It can be said that, unlike e-cash, what the legal framework pursues is to avoid the misuse of Virtual Coins to launder money and finance terrorism. The issue, however, remains a dazzling legal cuestion. There is no clear determination of the legal effects of payment, therefore we must clarify its distinction with respect to legal tender money and e-cash. For this reason, we will focus on the analysis Court of Justice of the European Union decision. Case C-264/14 (Skatteverket v David Hedqvist) of 22 October 2015. Reference for a preliminary ruling - Common system of value added tax (VAT) - Directive 2006/112 / EC - Articles 2 (1), and 135 (1) (d) to (f) - Services for consideration - Transactions in the traditional currency of bitcoin for traditional currencies – Exemption