Virtual currencies are required to be analyse through the reconstruction of doctrinal and jurisprudential developments, far from the landing of Tax authority, because of the absence of an organic and trasversally applicable discipline, due to the exponential increase of diffusion and due to the difficulties in their analogical interpretation. The cryptocurrencies fiscal treatment, assimilated for tax purposes to foreign currencies, seems inconsistent with the wording of anti-money laundering legislation and risks being herald of delays in the introduction of univocal regulation which are necessary to stem the risks linked to the distorted use of virtual currencies.
Le valute virtuali tra inquadramento fiscale e reato di riciclaggio
De Vincentiis Francesca
2022-01-01
Abstract
Virtual currencies are required to be analyse through the reconstruction of doctrinal and jurisprudential developments, far from the landing of Tax authority, because of the absence of an organic and trasversally applicable discipline, due to the exponential increase of diffusion and due to the difficulties in their analogical interpretation. The cryptocurrencies fiscal treatment, assimilated for tax purposes to foreign currencies, seems inconsistent with the wording of anti-money laundering legislation and risks being herald of delays in the introduction of univocal regulation which are necessary to stem the risks linked to the distorted use of virtual currencies.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
