The Resource La potencial creación de una versión virtual del "Euro" y sus consecuencias en los Sistemas tributarios de los Estados miembros de la Unión Europea = The potential creation of a virtual version of the "euro" and its consequences on the tax systems of the Member States of the European Union

La potencial creación de una versión virtual del "Euro" y sus consecuencias en los Sistemas tributarios de los Estados miembros de la Unión Europea = The potential creation of a virtual version of the "euro" and its consequences on the tax systems of the Member States of the European Union

Label
La potencial creación de una versión virtual del "Euro" y sus consecuencias en los Sistemas tributarios de los Estados miembros de la Unión Europea = The potential creation of a virtual version of the "euro" and its consequences on the tax systems of the Member States of the European Union
Title
La potencial creación de una versión virtual del "Euro" y sus consecuencias en los Sistemas tributarios de los Estados miembros de la Unión Europea = The potential creation of a virtual version of the "euro" and its consequences on the tax systems of the Member States of the European Union
Creator
Subject
Language
  • spa
  • eng
Summary
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 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
Citation source
In: Quincena fiscal. - Cizur Menor. - (2020), no. 8 ; p. 109-128
http://library.link/vocab/creatorName
Miras Marín, N
Geographic coverage
  • Europe
  • European Union
Language note
Spanish
http://library.link/vocab/subjectName
  • virtual currency
  • euro
  • anti-money laundering
  • ATAD 2
  • tax system
Label
La potencial creación de una versión virtual del "Euro" y sus consecuencias en los Sistemas tributarios de los Estados miembros de la Unión Europea = The potential creation of a virtual version of the "euro" and its consequences on the tax systems of the Member States of the European Union
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2020/O-Q/QUINFI/8_109-128.pdf
Instantiates
Publication
Note
20201008
Label
La potencial creación de una versión virtual del "Euro" y sus consecuencias en los Sistemas tributarios de los Estados miembros de la Unión Europea = The potential creation of a virtual version of the "euro" and its consequences on the tax systems of the Member States of the European Union
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2020/O-Q/QUINFI/8_109-128.pdf
Publication
Note
20201008

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