Operațiunile de schimb valutar – déjà-vu cu tranzacțiile cu monedă virtuală? (I)
Foreign exchange transactions – déjà-vu with virtual currency transactions? (I)

Summary/Abstract: Taking advantage of the emergence of electronic platforms that allow exchange rate speculation, as well as the development of Fintech technology, in recent times, an increasing number of individuals carry out foreign exchange operations, but not those operations that represent operations with derivative financial instruments. And, naturally, some questions were born: are these gains taxed? And if so, how? In the following, we analyze these questions, concluding that formal clarifications are needed from regulators in order to enable individuals to comply voluntarily with their duties.

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