| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| DM_MarilineMesquita_MPJD_2024 | 3.03 MB | Adobe PDF |
Authors
Abstract(s)
As criptomoedas deixaram de ser uma utopia e hoje servem de base a uma
nova economia. Financiam milhares de empresas e o seu valor cresce a um
ritmo alucinante. Aliada à criptomoeda, surge a tecnologia blockchain que, ao
contrário de outras tecnologias, canaliza todos os registos das transações
numa base de dados centralizada, onde a informação é guardada de uma
forma distribuída e partilhada por todos os utilizadores dessa rede. No entanto,
as novidades tecnológicas nem sempre são acompanhadas pela regulamentação
devida. Assim, a intenção do presente estudo é analisar o que já
existe sobre esta matéria, designadamente sobre o conceito de criptoativos,
criptomoeda e blockchain, relacionando-os com a sua tributação e penhora. A
União Europeia começa a dar passos mais consistentes para regulamentar a
criptomoeda e torna-se imprescindível verificar como terá aplicação prática
em cada país. Em Portugal, já que o legislador reconhece valor económico à
criptomoeda, pois está sujeita a tributação, o propósito do presente estudo é
propor um caminho viável para a eventual penhora da mesma até à regulação
da criptomoeda na UE.
Cryptocurrencies are no longer a utopia and today serve as the basis for a new economy. They finance thousands of companies and their value grows at an astounding pace. Allied to cryptocurrency comes blockchain technology which, unlike other technologies, channels all transaction records into a centralized database, where the information is stored in a distributed way and shared by all users of that network. However, technological innovations are not always accompanied by appropriate regulation. Therefore, the intention is to analyze what already exists on this subject, namely the concept of cryptoassets, cryptocurrency and blockchain, relating them to their taxation and seizure. The European Union is starting to take more consistent steps to regulate cryptocurrency and it is essential to check how it will be applied in practice in each country. In Portugal, since the legislator recognizes the economic value of cryptocurrency, as it is subject to taxation, the purpose of this study is to propose a viable path for its eventual seizure until the regulation of cryptocurrency in the EU.
Cryptocurrencies are no longer a utopia and today serve as the basis for a new economy. They finance thousands of companies and their value grows at an astounding pace. Allied to cryptocurrency comes blockchain technology which, unlike other technologies, channels all transaction records into a centralized database, where the information is stored in a distributed way and shared by all users of that network. However, technological innovations are not always accompanied by appropriate regulation. Therefore, the intention is to analyze what already exists on this subject, namely the concept of cryptoassets, cryptocurrency and blockchain, relating them to their taxation and seizure. The European Union is starting to take more consistent steps to regulate cryptocurrency and it is essential to check how it will be applied in practice in each country. In Portugal, since the legislator recognizes the economic value of cryptocurrency, as it is subject to taxation, the purpose of this study is to propose a viable path for its eventual seizure until the regulation of cryptocurrency in the EU.
Description
Keywords
criptomoeda blockchain MiCA tributação penhora