التكييف القانوني للعملات الافتراضية-البتكوين نموذجا : دراسة مقارنة

الملخص EN

Virtual currencies are a reality imposed by the virtual world, but they have not received comprehensive and adequate legal regulation yet.

therefore, jurisprudence and laws differed in determining their legal status.

the UAE law has adopted a position that rejects virtual currencies and prohibits dealing with them in a by-law issued by the UAE central bank in January 2017.

this law is considered the regulatory framework system for stored values and electronic payment systems.

however, the presence of virtual currencies on the ground may lead to legal recognition, based on the experiences of other legislation that adopted and regulated those currencies.

therefore, the aim of this study is to investigate the legal classification of virtual currencies, by following the inductive and comparative approaches.

this article is divided into two sections, preceded by a pre-section demonstrating the concept of virtual currencies.

the first section examines their classification as a form of currency, and the second deals with their classification as non-monetary property.

the study concludes that virtual currencies are difficult to adapt traditionally, and recommends legislative intervention to regulate them and define them as intangible property of a special nature.

unlike other properties, such intangible property cannot be exchanged for cash, but for digital goods and services, and within certain legal regulations and guarantees.