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Nesta investigação, são colocados à prova dois setores bastante distintos, mas com um ponto em comum: o investimento numa atividade especulativa. A atividade especulativa tem uma base incerta e é um comportamento de alto risco, uma vez que estão em causa previsões que se alteram consoante a evolução dos preços. Deste modo, a principal questão que se coloca com esta linha de investigação, é de como serão tributados o jogo e os criptoativos em sede de IVA, numa perspetiva da UE. Como é mencionado no artigo nº 135º nº1 alínea e) e i) da Diretiva 2006/112/CE do Conselho, de 28 de novembro de 2006 relativa ao sistema comum do imposto sobre o valor acrescentado, todas as atividades relacionadas com o jogo e com as transações/ pagamentos em moeda com curso legal, estão isentas de IVA. Mas com a evolução digital e do próprio mercado do jogo online e das transações através de pagamentos virtuais (com recurso a criptomoedas, a utility tokens, a security tokens ou até a NFTs), tornou-se imperativo encontrar respostas sobre a possibilidade da tributação em sede de IVA nestas circunstâncias. Sendo o sujeito passivo livre de investir numa destas atividades, terá esse investimento o mesmo tratamento em sede de IVA, quando comparado com mercados tradicionais? Quando estamos no mercado digital do jogo online e dos criptoativos, como é caracterizada esta transação? Como se posiciona o TJUE relativamente a estas matérias? Os métodos utilizados baseiam-se numa investigação descritiva e rigorosa, que provêm de diversos dados recolhidos de disposições nacionais e europeias, de orientações, recomendações e Working Papers do Comité IVA, como também da própria Diretiva IVA.
In this research three very different sectors of activity are tested, but they all have one thing in common: investment in speculative activity. Speculative activity has a very uncertain basis, and it is a risky behaviour since it involves forecasts that change depending on the evolution of prices. Therefore, the main issue with this line of research is to assess the VAT mechanism in gambling and crypto assets. As mentioned in article 135º (1) (i) of the Directive 2006/112/EC of 28 November 2006 on the common system of value-added tax, all gambling-related activities are exempt from paying VAT. Furthermore, legal tender is also exempt from VAT under Article 135(1)(d) of the VAT Directive. But with the digital evolution of the online gambling market itself and transactions through virtual payments (using cryptocurrencies, utility tokens, security tokens or even NFTs), it has become imperative to find answers to the possibility of VAT taxation in these circumstances. If the taxable person can invest in one of these three activities, will that investment be treated the same under VAT? When it comes to the digital market of online gambling and crypto assets, how is this transaction defined? What is the CJEU's position on these matters? The methods used are based on descriptive and rigorous research, which comes from various data collected from national and European provisions, from guidelines and Working Papers of the VAT Committee, as well as from Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax.
In this research three very different sectors of activity are tested, but they all have one thing in common: investment in speculative activity. Speculative activity has a very uncertain basis, and it is a risky behaviour since it involves forecasts that change depending on the evolution of prices. Therefore, the main issue with this line of research is to assess the VAT mechanism in gambling and crypto assets. As mentioned in article 135º (1) (i) of the Directive 2006/112/EC of 28 November 2006 on the common system of value-added tax, all gambling-related activities are exempt from paying VAT. Furthermore, legal tender is also exempt from VAT under Article 135(1)(d) of the VAT Directive. But with the digital evolution of the online gambling market itself and transactions through virtual payments (using cryptocurrencies, utility tokens, security tokens or even NFTs), it has become imperative to find answers to the possibility of VAT taxation in these circumstances. If the taxable person can invest in one of these three activities, will that investment be treated the same under VAT? When it comes to the digital market of online gambling and crypto assets, how is this transaction defined? What is the CJEU's position on these matters? The methods used are based on descriptive and rigorous research, which comes from various data collected from national and European provisions, from guidelines and Working Papers of the VAT Committee, as well as from Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax.
Description
Keywords
IVA Atividades especulativas Jogo Criptoativos VAT Speculative ativity Gambling Crypto assets