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Tributação dos NFTS (tokens não fungíveis) no mercado de criptoativos : Tributação dos NFTS tokens não fungíveis no mercado de criptoativos
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A presente dissertação investiga a tributação dos Tokens Não Fungíveis (NFTs) no mercado de criptoativos, um tema de crescente relevância no cenário econômico e jurídico global. A partir de uma análise abrangente, este estudo explora os conceitos fundamentais de criptoativos e NFTs, destacando suas características tecnológicas e econômicas. Inicialmente, o trabalho contextualiza a ascensão dos criptoativos, desde o lançamento do Bitcoin em 2009 até as operações ocorridas nos dias atuais, incluindo os NFTs. Em seguida, são detalhados os aspectos tecnológicos que sustentam esses ativos, como a tecnologia de registros distribuídos (Distributed Ledger Technology) e a blockchain, essenciais para a criação e a transferência dos NFTs. A dissertação também aborda as classificações regulatórias e os desafios jurídicos associados aos criptoativos, com ênfase na ausência de um consenso global sobre suas definições e regulamentações. A análise inclui as iniciativas de órgãos internacionais, como a OCDE, o Comitê de Basileia e a Comissão Europeia, que buscam harmonizar o tratamento tributário e regulatório desses ativos. No âmbito específico da tributação dos NFTs, o estudo identifica as principais questões fiscais que surgem com a sua popularização, incluindo a caracterização dos eventos tributáveis ao longo do ciclo de vida dos NFTs, desde a sua criação até a sua comercialização. São examinadas as implicações fiscais para diferentes perfis de investidores e usuários, bem como as dificuldades na fiscalização e tributação devido à natureza descentralizada e anônima das transações com criptoativos. Por fim, a dissertação propõe diretrizes para a criação de um arquétipo tributário que contemple a especificidade dos NFTs, visando a implementação de políticas fiscais eficazes e justas. As conclusões destacam a necessidade de uma regulamentação clara e uniforme para evitar a evasão fiscal e assegurar a tributação adequada desses ativos no mercado global.
This dissertation investigates the taxation of Non-Fungible Tokens (NFTs) in the crypto asset market, a topic of growing relevance in the global economic and legal landscape. Through a comprehensive analysis, this study explores the fundamental concepts of crypto assets and NFTs, highlighting their technological and economic characteristics. Initially, the work contextualizes the rise of crypto assets, from the launch of Bitcoin in 2009 to current operations, including NFTs. The technological aspects supporting these assets, such as Distributed Ledger Technology (DLT) and blockchain, essential for the creation and transfer of NFTs, are detailed. The dissertation also addresses the regulatory classifications and legal challenges associated with crypto assets, emphasizing the lack of global consensus on their definitions and regulations. The analysis includes the initiatives of international bodies, such as the OECD, the Basel Committee and the European Comission, which seek to harmonize the tax and regulatory treatment of these assets. In the specific context of NFT taxation, the study identifies the main tax issues arising from their popularization, including the characterization of taxable events throughout the NFTs' lifecycle, from their creation to commercialization. It examines the fiscal implications for different investor and user profiles, as well as the difficulties in monitoring and taxing transactions due to the decentralized and anonymous nature of crypto asset transactions. Finally, the dissertation proposes guidelines for creating a tax framework that addresses the specificity of NFTs, aiming for the implementation of effective and fair tax policies. The conclusions highlight the need for clear and uniform regulation to prevent tax evasion and ensure the proper taxation of these assets in the global market.
This dissertation investigates the taxation of Non-Fungible Tokens (NFTs) in the crypto asset market, a topic of growing relevance in the global economic and legal landscape. Through a comprehensive analysis, this study explores the fundamental concepts of crypto assets and NFTs, highlighting their technological and economic characteristics. Initially, the work contextualizes the rise of crypto assets, from the launch of Bitcoin in 2009 to current operations, including NFTs. The technological aspects supporting these assets, such as Distributed Ledger Technology (DLT) and blockchain, essential for the creation and transfer of NFTs, are detailed. The dissertation also addresses the regulatory classifications and legal challenges associated with crypto assets, emphasizing the lack of global consensus on their definitions and regulations. The analysis includes the initiatives of international bodies, such as the OECD, the Basel Committee and the European Comission, which seek to harmonize the tax and regulatory treatment of these assets. In the specific context of NFT taxation, the study identifies the main tax issues arising from their popularization, including the characterization of taxable events throughout the NFTs' lifecycle, from their creation to commercialization. It examines the fiscal implications for different investor and user profiles, as well as the difficulties in monitoring and taxing transactions due to the decentralized and anonymous nature of crypto asset transactions. Finally, the dissertation proposes guidelines for creating a tax framework that addresses the specificity of NFTs, aiming for the implementation of effective and fair tax policies. The conclusions highlight the need for clear and uniform regulation to prevent tax evasion and ensure the proper taxation of these assets in the global market.
Descrição
Tese de mestrado, Direito e Ciência Jurídica, 2025, Faculdade de Direito, Universidade de Lisboa
Palavras-chave
Tributação Blockchain Criptoactivo Economia digita Teses de mestrado – 2025