Das strukturelle Vollzugsdefizit bei Veräußerungsgeschäften von virtuellen Währungen

Cryptocurrencies such as Bitcoin can generate considerable capital gains, but the question arises as to whether their taxation in Germany is even constitutional. The burden must not be based solely on the taxpayer's willingness to declare. Rather, it must be possible to verify the (non-)declarations. Otherwise, there could be a violation of the general principle of equality before the law under Article 3 Subsec. 1 GG The dissertation addresses the question of whether, in light of the case law of the Federal Constitutional Court, a structural enforcement deficit and thus possibly an unconstitutionality prevails in this respect. In doing so, the dissertation also addresses the efforts of the OECD (CARF) and the European Union (DAC8) to combat enforcement difficulties.