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Authors
Advisor(s)
Abstract(s)
Os NFTs, ao contrário das criptomoedas, são criptoativos únicos e insubstituíveis. Atualmente, não existe no plano europeu uma solução normativa para o enquadramento em sede de IVA dos mesmos. A nossa dissertação surge após a Comissão Europeia publicar o seu primeiro documento de trabalho sobre o tema, expondo várias problemáticas e resoluções. Do nosso estudo resulta uma análise a várias operações associadas aos NFTs e, consequentemente, da sua tributação ao abrigo deste imposto. Como teremos oportunidade de aprofundar ao longo da mesma, surgem inúmeras problemáticas associadas ao tema, problemáticas essas que a UE tem procurado resolver com a implementação de vários mecanismos. Concluímos que no modelo atual do funcionamento da blockchain e destes criptoativos, não existe ainda uma solução segura que permita ser adotada.
NFTs, unlike cryptocurrencies, are unique and irreplaceable crypto-assets. Currently, there is no normative solution at the EU for their VAT framework. Our thesis follows the European Commission's first working paper on the subject, which outlines several problems and reflections. Our study results in an analysis of several operations associated with NFTs and, consequently, their taxation under VAT. As we will have the opportunity to analyze in more detail, there are many problems associated with the subject, which the EU has tried to resolve by implementing several mechanisms. We conclude that, in the current model of operation of blockchain and of these crypto-assets, there is not yet a secure solution that can be adopted.
NFTs, unlike cryptocurrencies, are unique and irreplaceable crypto-assets. Currently, there is no normative solution at the EU for their VAT framework. Our thesis follows the European Commission's first working paper on the subject, which outlines several problems and reflections. Our study results in an analysis of several operations associated with NFTs and, consequently, their taxation under VAT. As we will have the opportunity to analyze in more detail, there are many problems associated with the subject, which the EU has tried to resolve by implementing several mechanisms. We conclude that, in the current model of operation of blockchain and of these crypto-assets, there is not yet a secure solution that can be adopted.
Description
Keywords
NFTs IVA Tributação Token Criptoativo Blockchain Gas fees Plataformas digitais VAT Taxation Crypto-asset Marketplaces