Central Bank Digital Currency : some legal issues (original) (raw)

Le nouveau cadre juridique des monnaies locales / The legal status of local currencies

A la suite de l'adoption de la loi sur l'économie sociale et solidaire (loi ESS), nous présentons le nouveau cadre juridique des monnaies locales en droit français (p.63 et p.138 pour les Système d'échange locaux). Following the French law passed in July 2014, we draw the first legal pictures of local (p. 63) and community currencies (p.138).

Cryptocurrencies and Central Banks

FinTech Law & Regulation, 2021

Today’s economy is being transformed by digitisation, prompting central banks to seriously consider the issuance of central bank digital currencies (CBDCs’. In that context, many central banks are examining the relevant economic and political factors, as well as necessary regulatory reforms in order to weigh the benefits and disadvantages of issuing CBDCs. In addition to these factors, legal issues related to CBDCs and the possible need to adopt new legislation to address them, also deserve consideration. This chapter examines the legal characteristics of CBDCs by reference to the features of sovereign currencies and cryptocurrencies. It concludes that the issuance of CBDCs will require adapting national legal and regulatory frameworks, in order to ensure clarity around the status and legal characteristics of CBDCs.

Encadrement juridique des monnaies numériques : Bitcoin et autres cryptomonnaies

Cryptocurrencies are digital currencies which developped outside of state control. They function in a purely decentralized manner. Although they are only at an early stage, those cryptocurrencies, like Bitcoin, raise many legal issues. In this article we will analyze different definitions which might include cryptocurrencies, before focusing on the definition of digital currencies. Therefore we will study the criminal aspects of cryptocurrencies and the willingness of the states to gain a certain control over them. Then, after focusing on the taxes applying to digital currencies, it is necessary to examine the extent of the consumer’s protection while dealing with cryptocurrencies. In order to do this, we will rely, among others, on Canadian, French and American laws. As you will notice by yourselves the cryptocurrencies have not yet been fully encompassed within the legal systems of those three countries, and as the courts have only been seized in very few cases relating to digital currencies, you will find that many legal uncertainties currently persist.

Bank Centrality" and Money Creation: Document de travail

2014

For more than one century, interlocking directorate studies have provided evidence of bank centrality in corporate networks. Many interpretations of this phenomenon have been elaborated, but none of them was conclusive. In this paper, we assume that theoretical and methodological limits have affected this literature. Firstly, two usual confusions have been to assimilate bank centrality to bank control and to study corporate networks from the perspective of a sum of links rather than the one of a whole structure. Secondly, scholars have paid attention to immediate financial relations between bank and industry, such as credit and shareholding, but not to financial intermediation and money creation. We think that economic theory of money creation is worth bringing back in. From such a theoretical perspective, bank centrality seems to be better understood as a form of collegial regulation of money creation, while the absence of such a phenomenon indicates the rise of bureaucratic regula...

Fiscalité directe des crypto-monnaies en droit comparé (Direct taxation of crypto-currencies in comparative law)

Revue Internationale des Services Financiers - Intenational Journal for Financial Services, 2018

Les crypto-monnaies défient tous les concepts traditionnels. Les défis fiscaux sont grands : comment taxer l’économie digitale ? Comment définir le lien de rattachement de la matière imposable au territoire ? Comment déterminer la valeur d’un actif qui ne cesse de fluctuer ? Comment adapter les techniques de contrôle fiscal ? Comment former les agents de l’administration fiscale ? Comment limiter l’utilisation de la crypto-monnaie à des fins de fraude ou d’évasion fiscale ? Comment organiser la coopération entre administrations fiscales ? Quelle politique fiscale adopter ? Toutes ces questions restent ouvertes et se posent de la même façon dans de nombreux pays. Le temps est venu de trouver des réponses globales pour les acteurs privés et publics.

« Centralité bancaire » et émission monétaire

2014

Depuis plus d'un siecle, les analyses de reseaux appliquees aux conseils d'administration des grandes entreprises (interlocking directorate studies) ont regulierement observe la tendance qu'ont les banques a occuper une position plus centrale que les autres entreprises. Cette observation a donne lieu a de nombreuses interpretations, dont aucune n'est parvenue a s'imposer. Nous soutenons que l'absence de consensus repose en premier lieu sur une question de methode, celle qui consiste, d'une part, a confondre « centralite » et « controle » et d'autre part a etudier les reseaux inter-firmes d'apres la somme de leurs parties et non comme un tout. En second lieu, les sociologues se sont interesses a des formes immediates de relations financieres entre banques et industrie, essentiellement sous les rapports de dette et d'actionnariat, en negligeant tout ce que la theorie economique pouvait apporter sur le role joue par les banques dans l'emissio...

Un euro numérique est-il legal ?

Revue d'Economie Financière, 2023

Au moment où la Banque centrale s'apprête à décider du lancement ou non d'un euro numérique, il convient de s'interroger sur la base légale sur laquelle cette décision sera prise. Cela conduit conduit à s'interroger sur le sens et la qualification d'une MNBC vis à vis des formes fiduciaires classiques de la monnaie, mais aussi du pouvoir libératoire d'une monnaie numérique de banque centrale.