THE LEGAL NATURE AND CHARACTERISTICS OF PROCEDURAL SUPPORT FOR THE INVESTIGATION OF CRIMINAL OFFENSES RELATED TO CRYPTOCURRENCY

Abstract

The article is aimed at a comprehensive study of the legal nature of virtual assets in the context of the criminal justice system of Ukraine. The primary focus is on distinguishing the concepts of "virtual asset," "crypto-asset," and "cryptocurrency," as well as developing practical recommendations for overcoming procedural obstacles when seizing digital assets and recognizing them as physical evidence. A critical analysis of the compliance of national legislation with international standards was conducted, highlighting gaps in the domestic legal framework that prevent the full utilization of digital assets as objects of evidence.

In the course of the study, a set of general scientific and special methods of cognition were employed. The formal-logical method was applied to clarify the conceptual and categorical apparatus. The comparative-legal method allowed for the comparison of Ukrainian legislation with international standards (MiCA Regulation, FATF Recommendations). The system-structural analysis method was used to study the technical components of blockchain and smart contracts, while the analysis of judicial practice served to identify typical errors made by investigation authorities in proving control over assets.

It has been established that the key problem of law enforcement is the "immateriality" of cryptocurrency, which serves as a basis for refusals to impose seizure. It is proven that for an effective investigation, the focus of evidence must shift from ownership rights to the fact of exclusive possession of access keys. The main methods for identifying asset owners are identified: from the analysis of electronic declarations to the use of specialized software for de-anonymizing transactions. The role of smart contracts as tools for automating criminal activity and as sources of evidentiary information is revealed.

The conclusion is drawn regarding the necessity of adapting the Criminal Procedure Code of Ukraine to digital realities by recognizing a specific form of materiality for virtual assets. It is substantiated that overcoming the trans-border nature of crypto-crimes is possible only through the implementation of international transparency standards and the expansion of blockchain analytics tools in the work of law enforcement agencies. Unifying approaches to understanding the technical and legal nature of cryptocurrencies is a prerequisite for minimizing procedural uncertainty and ensuring the inevitability of punishment.