Venitul din transferul de monedă virtuală și evaziunea fiscală
Revenue from virtual currency transfer and tax evasion

Summary/Abstract: In this article, the author aims to analyse the regulation of income from the transfer of virtual currency, related both to the fiscal provisions and to the criminal implications of its non-declaration. The moment when the income has been earned is considered relevant as it is the moment when the obligation to declare it arises. Various hypotheses are also analysed which in other legislations generate the obligation to declare the gain or loss in connection with virtual currency transactions. Legislative amendments are proposed that should clarify these situations. Finally, the author analyses the crime of hiding of the taxable source as well as the crime of omission of recording the income in legal documents, with respect to the moment when the obligation to declare arises and to the ICCJ decision no. 34/2021 on resolving legal issues.

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