La qualificazione giuridica e il trattamento fiscale delle criptovalute

Contrary to the indications of the doctrine, part of the jurisprudence, the Bank of Italy, the ECB, Tax authorities consider the cryptomoneta as a foreign currency subject to the relevant tax treatment provided for direct taxes and VAT purposes. An important contribution to a general definition applicable in every area of law is given by the V Anti-Money Laundering Directive, as implemented in Italy by Legislative Decree no. 125 of 2019, that qualifies the cryptomoneta as a means of exchange for the purchase of goods and services or for investment purposes.