Non-fungible tokens
: enquadramento em sede de IVA

  • Catarina Alexandra Ribeiro Leão (Student)

Student thesis: Master's Thesis

Abstract

NFTs, unlike cryptocurrencies, are unique and irreplaceable crypto-assets. Currently, there is no normative solution at the EU for their VAT framework. Our thesis follows the European Commission's first working paper on the subject, which outlines several problems and reflections. Our study results in an analysis of several operations associated with NFTs and, consequently, their taxation under VAT. As we will have the opportunity to analyze in more detail, there are many problems associated with the subject, which the EU has tried to resolve by implementing several mechanisms. We conclude that, in the current model of operation of blockchain and of these crypto-assets, there is not yet a secure solution that can be adopted.
Date of Award10 Sept 2024
Original languagePortuguese
Awarding Institution
  • Universidade Católica Portuguesa
SupervisorMiguel Correia (Supervisor)

Keywords

  • NFTs
  • VAT
  • Taxation
  • Token
  • Crypto-asset
  • Blockchain
  • Gas fees
  • Marketplaces

Designation

  • Mestrado em Direito

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