Resources

Complete reference : Andriantsimbazovina, J., La « confiance du public » dans la jurisprudence de la cour européenne des droits de l'homme, in  Mélanges en l'honneur de Frédéric Sudre, Les droits de l'homme à la croisée des droits, LexisNexis, 2018, pp. 11-19. Read a general presentation in which the article is published.     Students can consult the article via the Sciences-Po Drive, "MAFR-Régulation & Compliance" folder.  

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.