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Advisor(s)
Abstract(s)
O tema da tributação dos criptoativos apresenta-se como um desafio complexo para o legislador fiscal. O Ordenamento Jurídico Português não ficou indiferente ao surgimento desta nova realidade, embora tenha demonstrado alguma dificuldade em acompanhar o ritmo das inovações tecnológicas. Esta relativa inércia originou, durante vários anos, lacunas regulatórias e problemas de aplicação da lei fiscal ao tratamento dos rendimentos gerados por estes ativos. No entanto, com o crescimento da popularidade dos criptoativos em Portugal, foi necessário que o legislador português concebesse alternativas para o seu devido enquadramento fiscal. Deu-se um passo muito significativo nesse sentido com a aprovação do Orçamento de Estado para 2023, que vem reforçar a fiscalização e transparência no mercado dos criptoativos em Portugal, de forma a equilibrar a inovação e o progresso tecnológico, com o objetivo de proteger as bases tributárias de Portugal e dos restantes Estados Membros da UE. Esta tese escalpeliza estes desenvolvimentos, analisando-os criticamente, e enquadrando-os no contexto existente a nível global nesta matéria.
The taxation of crypto assets has been a complex challenge for tax legislators, and Portugal is no exception. There has been some difficulty keeping up with the pace of technological innovations, leading to regulatory gaps and problems with the application of tax law, particularly in relation to the treatment of income generated by these assets. However, the increasing popularity of crypto assets in Portugal and the attention of tax authorities on this issue have made it more important to understand the applicable tax framework. Recently, an important step was taken with the approval of the State Budget for 2023, which strengthens oversight and transparency in the crypto asset market in Portugal. Balancing the scales between innovation and technological progress and protecting the tax bases of Portugal and the other Member States of the EU. This thesis critically analyses these developments in their global context.
The taxation of crypto assets has been a complex challenge for tax legislators, and Portugal is no exception. There has been some difficulty keeping up with the pace of technological innovations, leading to regulatory gaps and problems with the application of tax law, particularly in relation to the treatment of income generated by these assets. However, the increasing popularity of crypto assets in Portugal and the attention of tax authorities on this issue have made it more important to understand the applicable tax framework. Recently, an important step was taken with the approval of the State Budget for 2023, which strengthens oversight and transparency in the crypto asset market in Portugal. Balancing the scales between innovation and technological progress and protecting the tax bases of Portugal and the other Member States of the EU. This thesis critically analyses these developments in their global context.
Description
Keywords
Criptoativo Blockchain Tributação Criptomoedas Regulação Inovação Cryptoassets Taxation Cryptocurrencies Regulation Innovation