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BAES Blockchain Labs
Universidad de Alicante Campus de San Vicente del Raspeig, Alicante - Spain
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GRUPO BAES is a blockchain lab at the University of Alicante’s Institute of International Economics. BAES is formed by a multidisciplinary group of researchers, jurists, economists and engineers (IT and industrial), from different universities and law firms, led by Dr. Carmen Pastor Sempere, Professor of Commercial Law at the University of Alicante. Its primary objective is to develop blockchain technology in the fields of public administration and private enterprise to reach a European blockchain standard, which will be the key to consolidating the European Single Market and strengthening the competitiveness of European companies. Part of the BAES mission is to accomplish this goal through the transfer of knowledge and focusing heavily on blockchain technology training.

https://baes.iei.ua.es/

24/03/2023| By
M. Carmen M. Carmen Pastor

La tecnología Blockchain despierta un creciente interés entre los ciudadanos, empresas y legisladores de la Unión Europea. No obstante, acerca de la tecnología de Blockchain, se sigue más de cerca un área en particular, la moneda. El Banco central europeo (BCE), en su informe de febrero 2015 sobre monedas virtuales (criptodivisas), las define como: La representación digital de valor, no emitida por ninguna autoridad bancaria central, institución de crédito o emisor de dinero electrónico reconocido, que, en ciertas ocasiones, puede ser utilizada como medio de pago alternativo al dinero. Sobre esta materia no existe una regulación específica, por lo que, de conformidad a la recomendación realizada por el BCE en el apartado de conclusiones de su informe de 2015, y Resolución del Parlamento Europeo, de 26 de mayo de 2016, sobre monedas virtuales (2016/2007(INI)), nos debemos remitir al marco legislativo actual de supervisión y control monetario, que es el que de momento intenta dar una respuesta a este fenómeno. Puede decirse que, a diferencia del dinero electrónico, lo que persigue el marco legal es evitar la utilización indebida de las Monedas Virtuales para blanquear dinero y financiar el terrorismo. La cuestión, sin embargo, sigue siendo una cuestión legal deslumbrante. No existe una clara determinación de los efectos jurídicos del pago, por ello debemos clarificar su distinción con respecto al dinero de curso legal y el dinero electrónico. Por esta razón nos centraremos en el análisis, de la decisión del Tribunal de Justicia de la Unión Europea Asunto C-264/14 (Skatteverket / David Hedqvist) de 22 de octubre de 2015. Procedimiento prejudicial — Sistema común del impuesto sobre el valor añadido (IVA) — Directiva 2006/112/CE — Artículos 2, apartado 1, letra c), y 135, apartado 1, letras d) a f) — Servicios a título oneroso — Operaciones de cambio de la divisa virtual “bitcoin” por divisas tradicionales — Exención. Blockchain technology is of increasing interest to citizens, businesses and legislators across the European Union. However, about Blockchain technology, is followed by a closer look at particular area, the currency. The European Central Bank (ECB), in its February 2015 report on virtual currencies (cryptocurrencies), defines them as: Digital representation of value, not issued by any central banking authority, credit institution or recognized electronic money issuer, which on certain occasions, can be used as an alternative means of payment to money. On this subject there is no specific regulation, so in accordance with the recommendation made by the ECB in the conclusions section of its 2015 report, and European Parliament resolution of 26 May 2016 on virtual currencies (2016 / 2007 (INI)), we should refer to the current legislative framework for monetary supervision and control, which is currently attempting to respond to this phenomenon. It can be said that, unlike e-cash, what the legal framework pursues is to avoid the misuse of Virtual Coins to launder money and finance terrorism. The issue, however, remains a dazzling legal cuestion. There is no clear determination of the legal effects of payment, therefore we must clarify its distinction with respect to legal tender money and e-cash. For this reason, we will focus on the analysis Court of Justice of the European Union decision. Case C-264/14 (Skatteverket v David Hedqvist) of 22 October 2015. Reference for a preliminary ruling - Common system of value added tax (VAT) - Directive 2006/112 / EC - Articles 2 (1), and 135 (1) (d) to (f) - Services for consideration - Transactions in the traditional currency of bitcoin for traditional currencies – Exemption.

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Cristian Javier Vera Arenas Baes Blockchain Lab; Universidad de Alicante; LegalCripto; blockchainFUE
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