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Abstract(s)
Na presente dissertação, procurar-se-á explicar os conceitos mais importantes das tecnologias em causa e dividir os criptoativos em três grupos para simplicidade de abordagem. A natureza do tema impõe uma abordagem multidisciplinar. O uso de anglicismos acaba por ser inevitável por não haver ainda termos correspondentes na língua portuguesa e, pela tentativa de tradução livre, comportar o risco de desvirtuar os conceitos. Far-se-á um estudo de Direito comparado. O grosso do trabalho será a exploração do enquadramento jurídico-tributário das atividades conexas com os criptoativos em sede dos principais impostos- IRS, IRC e IVA.
The present dissertation will attempt to explain the most important concepts, regarding the technologies under analysis, while dividing crypto assets in three groups. The subject demands a multidisciplinary approach. The use of anglicisms is inevitable, due to the lack of correspondent terms in Portuguese and to the risk that free translation may misrepresent the concepts. A comparative law study will be presented. The bulk of the work consists in the study of the taxation of the most important taxes in Portugal- IRS, IRC and IVA.
The present dissertation will attempt to explain the most important concepts, regarding the technologies under analysis, while dividing crypto assets in three groups. The subject demands a multidisciplinary approach. The use of anglicisms is inevitable, due to the lack of correspondent terms in Portuguese and to the risk that free translation may misrepresent the concepts. A comparative law study will be presented. The bulk of the work consists in the study of the taxation of the most important taxes in Portugal- IRS, IRC and IVA.
Description
Keywords
Blockchain Criptoativos Mais-valias Rendimentos empresariais Cryptoassets Capital gains Income form a business-like activity