عنوان مقاله [English]
The present paper seeks to examine the concept of currency in the Iranian legal system and to explain its conceptual relation to what is today known as cryptocurrency or virtual currency. Understanding this conceptual ratio will be important because if the concept of currency is to be applied to cryptocurrencies, cryptocurrency transactions will also be subject to legal provisions relating to unauthorized currency transactions, such as prohibition of trading without authorization from the central bank.
This paper has analyzed analytically and using library resources that none of the elements of the Iranian legislature's definition of currency include "being money", "being common" and "being foreign". Does not conform to cryptocurrencies. The conceptual relationship of the two is legally a divisive one; Therefore, in the current situation, transfers of what is known as cryptocurrencies will not be subject to currency transfer laws and prohibitions. The freedom of cryptocurrency trading and the prohibition of partial currency trading are undermined by the economic unity of the two.
https://www.law.cornell.edu/uscode/text/18/1960Erlebacher, A (1991).