In an article entitled 'Enjeux juridiques et fiscaux actuels des actifs numériques' (which translates as 'Current legal and tax issues for digital assets') published in Expertises Droit, Technologies & Prospectives, Benjamin Homo and Alexandre Chagneau analyze how states are trying to provide solutions on the legal and tax regulation issues raised by crypto-assets. However, the regulations are insufficient in the face of an ever changing market. The issues that emerge with the evolution of blockchain technology raise new questions that are not always answered.