Tempo di lettura ca.: 20 secondi
The paper aims at providing a legal framework of the complex phenomenon of virtual currencies on the basis of the analysis of the scant reference legislation and of their structure and functioning as well as at identifying a possible legal statute. To this end the Authors will point out some fundamental classifications, including in particular that between private and public virtual currencies (so-called central bank digital currency), deepening the peculiarities of the former and the latter. The paper will conclude with some brief reflections aimed at highlighting the appropriateness of regulatory intervention, especially regarding private cryptocurrencies, in a perspective of legislative reform.