1
Professor of Law, University of Judicial Sciences and Administrative Services
2
(Ph.D. Candidate in Private Law, University of Judicial Sciences and Administrative Services)
10.52547/jlr.2022.228887.2319
Abstract
The development of virtual space and the transactions formed in this space over the past few years have led to the formation of the concept of virtual assets. One of the important issues that should be considered in the acceptance of virtual assets in legal systems is the identification of the nature of such assets. Regarding the legal nature of virtual assets, different approaches have been proposed in legal systems; But three approaches have gained more acceptance; Some legal systems consider virtual assets as money and use them as a means of payment in transactions; Some others have accepted it as exchangeable and investable securities, and others have accepted it as a commodity and consider it subject to the regulations related to the sale of goods. Now the question is raised, which approach regarding the legal nature of virtual assets is acceptable in Iran's legal system? In response, it should be said that although the virtual property has not been given serious attention in Iran's legal system, the analysis of the nature of this property is more consistent with the ruling legal system.
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