Venitul din transferul de monedă virtuală și evaziunea fiscală

In this article, the author aims to analyse the regulation of income from the transfer of virtual currency, related both to the fiscal provisions and to the criminal implications of its non-declaration. The moment when the income has been earned is considered relevant as it is the moment when the ob...

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Bibliographic Details
Published inPenalmente relevant no. 2; pp. 10 - 27
Main Author Chertes, Dan Sebastian
Format Journal Article
LanguageRomanian
English
Published Solomon Publishing House 01.11.2021
Editura Solomon
Subjects
Criminal Law
exchange platforms
Fiscal Politics / Budgeting
ICT Information and Communications Technologies
law no. 241/2005
Law on Economics
revenue from virtual currencies
tax evasion
taxable source
virtual currencies
virtual currencies
exchange platforms
hiding the taxable source
Law no 2412005
tax evasion
revenue from virtual currency
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Summary:In this article, the author aims to analyse the regulation of income from the transfer of virtual currency, related both to the fiscal provisions and to the criminal implications of its non-declaration. The moment when the income has been earned is considered relevant as it is the moment when the obligation to declare it arises. Various hypotheses are also analysed which in other legislations generate the obligation to declare the gain or loss in connection with virtual currency transactions. Legislative amendments are proposed that should clarify these situations. Finally, the author analyses the crime of hiding of the taxable source as well as the crime of omission of recording the income in legal documents, with respect to the moment when the obligation to declare arises and to the ICCJ decision no. 34/2021 on resolving legal issues.
ISSN:2501-1367