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Complete reference: Aranda Vasquez, A., The Council of State specifies the legal nature and the methods of taxation of bitcoin, in Small posters, Lextenso, 2018, pp. 9-14.   Cryptocurrencies are one of the main topics of the end of 2017 and of 2018. Banks, legislators, regulatory authorities and the public are interested in this subject. From a legal point of view, the tax administration was quick to apprehend cryptocurrencies. As early as 2014, it published comments where it dealt with the taxation of bitcoins. Tax litigation followed – quite naturally -. In the annotated decision, dated April 26, 2018, the Council of State is called upon to rule on the methods of taxing gains made by individuals on the sale of bitcoins. On this occasion, he also spoke on the legal nature of bitcoins.   Read the decision.

Full reference : Audit, M., Les lois extraterritoriales américaines comme facteur d'accélération de la compliance, in Borga, N., Marin, J.-Cl. et Roda, J.-Cl. (dir.), Compliance : l'entreprise, le régulateur et le juge, Série Régulations & Compliance, Dalloz, 2018, pp. 45-54.   Read a general presentation of the book in which the article is published Read the other titres offre sérieux in which the book is pubished

Full reference : L.-M. Augagneur, "L'efficacité des programmes de compliance : l'exemple du droit de la concurrence", in N. Borga, J.-Cl. Marin et J.-Cl. Roda (dir.), Compliance : l'entreprise, le régulateur et le juge, Série Régulations & Compliance, Dalloz, 2018, pp. 137-142.   Read a general presentation of the book in which the article is published Read the other titles of the série in which the book is published