TOWARDS THE QUESTION OF THE LEGAL NATURE OF CRYPTOCURRENCIES IN GERMANY
Abstract and keywords
Abstract (English):
Na osnovanii doklada Evropeyskogo central'nogo banka (ECB) 2012 g. Evropeyskiy sud po pravam cheloveka v dele Skatteverket v. David Hedqvist (Case C-264/14) prishel k vyvodu o tom, chto virtual'nye valyuty mozhno opredelit' kak vid (tip) neuregulirovannyh v prave elektronnyh deneg, kotorye emitiruyutsya i kontroliruyutsya ih razrabotchikami i prinimayutsya pol'zovatelyami takoy specifichnoy virtual'noy sistemy. Odnako uzhe v 2015 g. ECB predlozhil novoe opredelenie virtual'noy valyuty kak cifrovogo predstavleniya stoimosti, ne vypuschennoy central'nym bankom ili kreditnym uchrezhdeniem, kotoraya v ryade sluchaev mozhet ispol'zovat'sya v kachestve al'ternativy den'gam. Samostoyatel'noe opredelenie kriptovalyuty bylo takzhe predlozheno FATF, a ravno inymi organizaciyami, v tom chisle na mezhdunarodnom urovne. Odnako dannaya problema vse esche ne nashla universal'nogo resheniya na mezhdunarodnom urovne. Strany, v tom chisle uchastnicy Evropeyskogo Soyuza, stremyatsya razrabotat' autentichnoe regulirovanie kriptosfery v celyah privlecheniya investicionnyh potokov. Opyt Germanii demonstriruet progressivnyy podhod k opredeleniyu pravovoy prirody kriptovalyut. Cel' issledovaniya — provesti analiz nemeckogo podhoda k reglamentacii kriptovalyut na zakonodatel'nom urovne, chto predpolagaet reshenie zadach, svyazannyh s vyyavleniem specifiki takogo podhoda s uchetom kompleksa mezhdunarodnyh aktov. Metody issledovaniya: sistemnyy i sravnitel'no-pravovoy. Vyvody. Virtual'nye valyuty shozhi (analogichny) s oficial'nymi konvertiruemymi valyutami, chto podtverzhdaet praktika ih ispol'zovaniya. V to zhe vremya virtual'nye valyuty otlichayutsya ot elektronnyh denezhnyh sredstv, poskol'ku predstavleny ne v tradicionnyh raschetnyh edinicah, a v virtual'nyh schetnyh edinicah. Opyt Germanii dokazyvaet, chto opredelenie pravovoy prirody kriptovalyut vozmozhno cherez prizmu reglamentacii novogo instituta — ekvivalenta denezhnyh sredstv.

Keywords:
kriptovalyuta, valyutnoe regulirovanie, denezhnyy surrogat, ugolovnoe zakonodatel'stvo, kriptosfera, Germaniya.
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