Verificarea situației fiscale a persoanelor fizice care tranzacționează/dețin monede virtuale
Auditing the Tax Situation of Natural Persons Who Transact/Hold Virtual Currencies

Summary/Abstract: This article analyzes the notion of “Verification of the personal tax situation” from a theoretical, but also from a practical point of view, in accordance with the tax rules in force. In particular, the object of this type of control will be analyzed, its importance deriving from the contemporary context, in which the presence of virtual currencies in the digital wallet produces significant effects, from the perspective of tax law, on the patrimonial dynamics of the verified person.

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