Современное состояние отечественного законодательства в сфере оборота цифровых валют и цифровых активов и вопросы правоприменения в уголовно-правовой сфере

The article analyzes the provisions of Federal Law No. 259-FZ dated 07/31/2020 «On Digital Financial Assets, Digital Currency and on Amendments to Certain Legislative Acts of the Russian Federation» regarding the legal regulation of the circulation of digital currencies, including issues of law enforcement in criminal proceedings. Based on the study of such concepts as «digital currency», «digital ruble», «issue of digital currency», «turnover of digital currency», «cryptocurrency», their disadvantages are noted. In general, the adoption of Law No. 259-FZ did not lead to the creation of a full-fledged system of legal regulation of the circulation of digital currencies, its provisions are fragmentary and largely controversial, and judicial practice is not uniform in cases related to the circulation of digital currencies (cryptocurrencies). The article highlights controversial issues arising in law enforcement practice related to the criminal law regulation of the digital economy. It is noted that to date, there has not yet been a clear definition of either digital currency or cryptocurrency as the subject (means) of a criminal act. It is obvious that the recognition of digital currency as property under criminal law will expand the list of crimes in which virtual currency can be the subject of a crime.