- / The United European legislation, as a result among other things, unified the markets. Products now circulate, freely, among the member states. This development allows the consumer who lives in one part of the world to be informed, to research and to buy products from other parts of the world. However, reservations have been observed, because of the different legislations among countries. Businesses take advantage of the situation and aspire to increase there capital and strengthen their superiority by adjusting prices (through the web or their stores) to their consumers, and different unfair commercial practices that don’t benefit the consumer. To face this situation the European Union (E.U) has set the goal of harmonization of laws in the area of protecting the consumer of illegal actions by businesses and in long term goals to simplify trading among borders. The laws of the E.U for protecting the economic benefits of the consumer from illegal trading practices, were until recently, sketchy, for example sect oral instructions 84/450/E.U for deceptive advertising, the instructions 97/55/E.U for comparative advertising (which therefore were coded by the instructions 2006/114/E.U and other detailed instructions. In May of 2005, the European Parliament voted in favor of the law 2005/29/E.C, with the object of protecting consumers of illegal trading practices by businesses. These directive are said to contribute to regulations, on the side of the businesses to activate boundry marketing and promote their sales on the other hand, it will help consumers approach overboundry buying with more trust with the result of assured and safe trade. It involves directive frameworks, fully harmonized which means that member-countries, will not have the power to preserve or introduce new strict regulations, but will restrict regulations of the directives.

Les informations relatives aux cryptomonnaies sont susceptibles de changer à l'avenir tant cette matière est nouvelle et encore peu ancrée dans le droit. Ce mémoire est une réflexion sur l'essor du Bitcoin et des cryptomonnaies à leurs débuts, alors même que le droit cherche à s'accaparer ces nouvelles technologies, à les intégrer dans son système préexistant. / Les cryptomonnaies sont des monnaies numériques, qui se sont développées hors de tout contrôle étatique et qui fonctionnent de manière décentralisée. Bien qu’étant encore à leurs balbutiements, ces cryptomonnaies, à l’instar du Bitcoin, soulèvent de nombreuses questions juridiques. Dans ce mémoire, seront analysées les différentes définitions qui pourraient inclure la cryptomonnaie, avant de nous concentrer sur la définition de la monnaie numérique. Ensuite, seront étudiés, les aspects criminogènes des cryptomonnaies et la volonté des États d’avoir un certain contrôle sur celles-ci. Puis après nous être concentré sur la fiscalité applicable aux monnaies numériques, il sera nécessaire d’examiner l’étendue de la protection des consommateurs, dans leurs rapports aux cryptomonnaies. Pour ce faire nous nous appuierons, entre autre, sur les lois canadiennes, françaises et américaines. Toutefois vous vous en rendrez-compte, les cryptomonnaies n’ont pas encore été totalement englobés dans les systèmes juridiques des trois pays étudiés, et les tribunaux n’ont été saisis que dans très peu d’affaires relatives aux monnaies numériques, ce qui implique que de nombreuses incertitudes juridiques persistent à l’heure actuelle. / Cryptocurrencies are digital currencies which developped outside of state control. They function in a purely decentralized manner. Although they are only at an early stage, those cryptocurrencies, like Bitcoin, raise many legal issues. In this article we will analyze different definitions which might include cryptocurrencies, before focusing on the definition of digital currencies. Therefore we will study the criminal aspects of cryptocurrencies and the willingness of the states to gain a certain control over them. Then, after focusing on the taxes applying to digital currencies, it is necessary to examine the extent of the consumer’s protection while dealing with cryptocurrencies. In order to do this, we will rely, among others, on Canadian, French and American laws. As you will notice by yourselves the cryptocurrencies have not yet been fully encompassed within the legal systems of those three countries, and as the courts have only been seized in very few cases relating to digital currencies, you will find that many legal uncertainties currently persist.