Maître Dominique LAURANT

Avocat au barreau de Paris

Avocat titulaire d'un certificat de spécialisation en Droit fiscal et droit douanier

Compétences : Droit fiscal et droit douanier, Fiscalité internationale, Fiscalité de l'activité professionnelle, Fiscalité immobilière, Fiscalité des particuliers, T.V.A.

Barreau : Paris

Adresse : 4 RUE BRUNEL 75017 PARIS

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Publié le 11/07/2023

Un token est-il un actif numérique ?

Article juridique - Droit fiscal et droit douanier

Par Me Dominique LAURANT

Les "tokens" qui circulent sur les blockchains doivent être juridiquement qualifiés, notamment afin d'en déterminer le régime fiscal. Seuls les actifs numériques au sens de l'article L. 54-10-1 du CMF relèvent du régime fiscal prévu à l'article 150 VH bis du CGI. Comme c'est assez complexe, vous trouverez ci-joint un joli schéma pour vous y retrouver :

Fichier attaché