Unrealized capital gains but *only* on crypto? If so, that's pretty shameless. Not to mention the retroactive part. Wow.
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In any normal rule of law country, any normal-brained judge would immediately knock down such law. Not because of the unrealized gains part, but because of the singling out of a class of investment in such way. But well, we're not talking about rule of law countries. We're talking about socialist Europe.