Análisis de las modalidades de dinero electrónico como medio de conclusión de operaciones comerciales online

Abstract

In recent years, electronic contracting has been boosted, and especially the development of different instruments aimed at alleviating the deficiencies that traditional means of payment present when used online. As a result of the relevance acquired by certain technologies, such as electronic money and Blockchain-based cryptocurrencies, various questions have arisen from a legal perspective, aimed at clarifying whether the effects derived from the use of these new payment instruments are equivalent to the use of legal tender and whether or not they can be included in the scope of application of the regulations in force in this respect. Likewise, as a result of the particularities that characterise these technologies, there has been a revolution in criminal and tax law, in that the regulation of certain crimes and taxes must be reviewed to avoid legal loopholes that generate a lack of protection for consumers.