Metaverso

: o novo paraíso fiscal?: a tributação do mundo virtual numa perspetiva de IVA na União Europeia

Abstract

This dissertation focuses on the analysis of the virtual world, known as the Metaverse, and its respective taxation under VAT – Value Added Tax, from a European Union perspective. Our central point is the State of the Art of the Metaverse, initiating a general discussion on the subject of the Metaverse and VAT, in order to analyze the current situation, risks and issues, the solutions already identified, the legislative and jurisprudential responses, and gaps to be filled. A structural chronological line will be followed, between the past and the present: the Metaverse (virtual world), VAT (real world), the meeting of the two worlds and finally, a reflection on some considerations for the future.

Date of Award	1 Feb 2024
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Leonardo João Santos (Supervisor)