33. Impozitarea Bitcoin şi a criptomonedelor. Veniturile din transferul de monedă virtuală. Principiul certitudinii impunerii
33. Taxation of Bitcoin and cryptocurrencies. Income from the transfer of virtual currency. The principle of certainty of taxation

Summary/Abstract: The fact that there were no provisions in the national tax law relating to virtual currencies and the possible tax treatment of transactions does not mean that such income is not taxed, since in the absence of special provisions, the provisions of ordinary law relating to income from other sources which are not declared by law as non taxable are applicable. The principle of certainty of taxation does not preclude the consideration as taxable, even prior to Law 30/2019, of income obtained from Bitcoin trading activity, according to the general rules in force, applicable to tax on income from other sources. The fact that only Law 30/2019 introduced an express provision to this effect does not mean that there was previously uncertainty as to whether such income was taxable. There is insufficient evidence to lead to the conclusion that the taxpayer has a legitimate expectation that his income from cryptocurrency trading is not taxable. Nor does the fact that no administrative practice of the tax authorities or judicial practice was identified, contemporaneous with the period during which the applicant carried out the transactions at issue, from which the possibility of taxation of income from the transfer of virtual currency in accordance with the provisions relating to income from other sources could be inferred, which would have been capable of providing a benchmark for the applicant as regards the possibility of taxation of the income thus obtained and on the basis of which he could have guided his investment decisions.

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