Publication: La potencial creación de una versión virtual del «Euro» y sus consecuencias en los Sistemas tributarios de los Estados miembros de la Unión Europea
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Date
2020-04
Authors
Miras Marín, Norberto
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Publisher
Aranzadi
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DOI
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info:eu-repo/semantics/article
Description
© 2020 Aranzadi. This manuscript version is made available under the CC-BY-NC-ND 4.0 license http://creativecommons.org/licenses/by-nc-nd/4.0/
This document is the Published Manuscript version of a Published Work that appeared in final form in Quincena Fiscal.
Abstract
La posibilidad de crear una versión virtual de la divisa europea viene apuntada en la única regulación
comunitaria sobre divisas virtuales, la Directiva ATAD2, que en la definición de «criptomoneda», indica que
una moneda virtual puede estar «asociada» –o no– a una moneda de curso legal. Los proyectos de «asociación» entre ambos
tipos de divisas pueden ser privados, con una referencia de la divisa virtual privada al valor de moneda pública para
estabilizar su cotización –tales serían los casos de la moneda virtual de JP Morgan o el reciente proyecto de Facebook–; y
también públicos: en el último Consejo de la Unión Europea, se ha puesto sobre la mesa la creación de una versión virtual del
«euro». El objeto de este análisis es el estudio de ambas figuras, la adaptación de la regulación de los servicios de pago en el
ámbito europeo a este avance y las consecuencias para los sistemas tributarios de los Estados miembros. -----------------------------------
The possibility of creating a virtual version of the European currency is pointed out in the only community regulation of virtual currencies, the ATAD2 Directive, in the definition of "cryptocurrency" that gives us, it indicates that a virtual currency can be "associated" or not with a legal tender. The "partnership" projects between both types of currencies can be private, with a reference from the virtual virtual currency to the value of public currency to stabilize their quotation – such as the JP Morgan currency or the recent Facebook project – ; and also public: the creation of a virtual version of the "euro" has been put on the table at the recent Council of the European Union in Finland. The purpose of this analysis is the study of both figures, the adaptation of the regulation of european payment services to this progress and the consequences for the tax systems of the Member States
The possibility of creating a virtual version of the European currency is pointed out in the only community regulation of virtual currencies, the ATAD2 Directive, in the definition of "cryptocurrency" that gives us, it indicates that a virtual currency can be "associated" or not with a legal tender. The "partnership" projects between both types of currencies can be private, with a reference from the virtual virtual currency to the value of public currency to stabilize their quotation – such as the JP Morgan currency or the recent Facebook project – ; and also public: the creation of a virtual version of the "euro" has been put on the table at the recent Council of the European Union in Finland. The purpose of this analysis is the study of both figures, the adaptation of the regulation of european payment services to this progress and the consequences for the tax systems of the Member States
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Citation
Quincena Fiscal, 2020, N. 8
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