The qualification of cryptocurrencies through the prism of jurisprudence: an insoluble problem for the preservation of tax interests and public order?[La qualification des monnaies cryptographiques au prisme de la jurisprudence : une problématique insoluble pour la préservation des intérêts fiscaux et de l'ordre public ?]

If we focus on a historical observation of monetary obligations, the Old Law made use of a diversity of instruments of account and payment, whose contemporary tendency tends to aggregate their functions. The absence of a strict legal definition of money remains a fact that is apparently quite esoteric to explain. The Monetary and Financial Code limits itself to an evasive formula: "The currency of France is the euro", without making any precise suggestions as to the criteria for its qualification, and the question of cryptographic currencies remains latent, both in terms of case law and in terms of legal or regulatory provisions. In this sense, the decision of February 26, 2020 is fundamental for the understanding of cryptocurrencies in domestic order, in particular for their future appropriation by the tax authorities, and has an interesting scope with regard to the socio-economic stakes of the horizontalization of relations between agents. In this jurisprudence note, we will successively address: the recognition by the judge of the functional criterion of Bitcoin, assimilating it to a payment instrument and a unit of account according to its secondary classification in the sense of Civil Law (1), then, we will question the will to sacralize the organic approach and its effects in the long run, in the correction of legal voids (2) Table of contents : 1- A secondary classification similar to that of legal tender under civil law 1.1- Acceptance of a liberating power as an instrument of payment 1.2- Compliance with the requirement of fungibility: a determining criterion for the design of a theoretical unit of account ; 2- The sacralization of the organic approach: a clear break with functional evaluation in favor of regalian competence 2.1- Between trust and the modern conception of state sovereignty: the rejection of competition in monetary matters 2.2- A denial of the socio-economic reality weighing on public order in favor of a happy solution concerning the fiscal problem