Le critiche portate alla Ris. AE 72/E (https://coinlexit.wordpress.com/2016/09/03/ris-min-72e-trattamento-fiscale-applicabile-alle-societa-che-svolgono-attivita-di-servizi-relativi-a-monete-virtuali/) hanno anche un fondamento nel pensiero della Banca Centrale Europea.
La Banca Centrale Europea nel Febbraio 2015 (Virtual Currency Schemes) ha evidenziato:
2 A closer look at virtual currency schemes from the perspective of a central bank
2.1 Virtual currencies do not fit the economic or legal definition of money or currency
Even if the terms “virtual currency” and “virtual currency schemes” are used in this report, Eurosystem central banks do not recognise that these concepts would belong to the world of money or currency as used in economic literature, nor is virtual currency money, currency or a currency from a legal perspective.
Orbene, la Banca Centrale Europea spiega come mai il concetto di valute virtuali è alieno al concetto di moneta o valuta da un punto di vista giuridico:
From a legal perspective, money is anything that is used widely to exchange value in transactions.
The term currency is used for “minted” forms of money; nowadays usually taking the form of coins and banknotes. In a more conceptual sense, a (particular) currency refers to the specific form of money that is in general use within a country. Given that VCS are not used widely to exchange value, they are not legally money, and – in the absence of minted versions – they are not currency either, and no virtual currency is a currency.
When further exploring the legal nature of virtual currency and VCS, the following concepts and notions are important as well. For the acceptance of money for payments, only euro banknotes and coins are legal tender in the countries of the euro area and therefore, by law, must be accepted as payment for a debt within those countries.
Scriptural money, or bank money, in euro and electronic money (e-money) in euro are not legal tender. Nevertheless, these forms of money are widely accepted for all kinds of payments by choice. The euro as a currency may therefore take the form of banknotes, coins, scriptural money and electronic money
Sulla base delle considerazioni effettuate la Banca Centrale Europea conclude che:
For the execution of its tasks in the field of payment systems, the ECB does not see the need to amend or expand the current EU legal framework. It is, however, desirable that legal clarity is established by the relevant authorities, explaining how the current legal framework applies to virtual currency and related aspects.
As a result, analysis from the economic and legal perspectives leads to the conclusion that virtual currencies should not be bundled into the generic words of money or currency, even though their technical appearance takes a form which has some similarities to scriptural money and/or electronic money.
However, it cannot be excluded that safer, more efficient and more reliable VCS will be developed in the future, which will be more usable as form of money
La semplice equiparazione tra valuta virtuale e valuta/moneta è quindi scorretta, errata ed erronea per la Banca Centrale Europea.
Stefano Capaccioli
Giorgio Maria Mazzoli
