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Bitcoin como moeda em curso legal : implicações no regime do IVA
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Resumo(s)
A presente dissertação tem como objeto a análise do impacto da Bitcoin como moeda em curso legal no regime do IVA (Imposto sobre o Valor Acrescentado), maioritariamente na União Europeia. Atualmente, a regulação no mundo dos criptoativos tem vindo a crescer consideravelmente, especialmente com a recente aprovação do extenso Regulamento MiCA (Markes in Crypto-Assets). Legislações como esta não pretendem considerar qualquer criptoativo como moeda em curso legal, mas somente coma ativos financeiros ou formas de investimento. A ascensão das criptomoedas, particularmente a Bitcoin, tem desafiado as estruturas tradicionais do sistema financeiro e fiscal, levando a questões complexas sobre a sua natureza jurídica. No entanto, esta questão será apenas abordada de forma breve, uma vez que a premissa desta dissertação presume que a Bitcoin é moeda em curso legal. Dessa forma, ao recorrer a este criptoativo como meio de pagamento, torna-se relevante demonstrar as consequências para o IVA, um imposto igualmente presente no dia a dia do cidadão, e a sua legislação correspondente. O regime europeu do IVA é demasiado extenso para uma análise complexa e profunda neste trabalho. Portanto, serão apenas selecionados os temas considerados, visivelmente, de maior interesse. Este tópico poderá, ou não, ser um dia relevante a nível europeu. Todavia, por enquanto, será não mais que uma presunção. Tal significa que ambas a legislação europeia e nacional dos Estados-Membros ainda não consideram esta hipótese.
The present dissertation aims to analyze the impact of Bitcoin as legal tender in the VAT regime, mainly in the European Union. Currently, regulation in the world of crypto assets has only been growing, especially with the recent approval of the extensive Markets in Crypto-Assets Regulation (MiCA). Legislation such as this does not aim to consider any crypto asset as legal tender, but merely as financial assets or investment products. The rise of cryptocurrencies, particularly Bitcoin, has challenged the traditional structures of the financial and tax system, leading to complex questions about their legal nature. However, this issue will only be briefly addressed, as the premise of this dissertation assumes that Bitcoin is legal tender in the Europe Union. Thus, by resorting to this crypto asset as a means of payment, it is pertinent to demonstrate the consequences for VAT, a tax equally present in the citizen´s daily life, and for its corresponding legislation. The European VAT regime is too extensive for a complex and in-depth analysis in this work. Therefore, only topics considered to be of greatest interest will be selected. This topic may or may not be relevant at a European level one day. However, unfortunately, for now, it will be nothing more than a presumption. This means that both the european and national legislation of the Member States still do not consider this hypothesis.
The present dissertation aims to analyze the impact of Bitcoin as legal tender in the VAT regime, mainly in the European Union. Currently, regulation in the world of crypto assets has only been growing, especially with the recent approval of the extensive Markets in Crypto-Assets Regulation (MiCA). Legislation such as this does not aim to consider any crypto asset as legal tender, but merely as financial assets or investment products. The rise of cryptocurrencies, particularly Bitcoin, has challenged the traditional structures of the financial and tax system, leading to complex questions about their legal nature. However, this issue will only be briefly addressed, as the premise of this dissertation assumes that Bitcoin is legal tender in the Europe Union. Thus, by resorting to this crypto asset as a means of payment, it is pertinent to demonstrate the consequences for VAT, a tax equally present in the citizen´s daily life, and for its corresponding legislation. The European VAT regime is too extensive for a complex and in-depth analysis in this work. Therefore, only topics considered to be of greatest interest will be selected. This topic may or may not be relevant at a European level one day. However, unfortunately, for now, it will be nothing more than a presumption. This means that both the european and national legislation of the Member States still do not consider this hypothesis.
Descrição
Tese de mestrado, Direito e Prática Jurídica, 2025, Faculdade de Direito, Universidade de Lisboa
Palavras-chave
Bitcoin IVA Regulação Teses de mestrado – 2025