Is bitcoin currency? The classification of virtual currencies for tax law

Detalhes bibliográficos
Autor(a) principal: Castello, Melissa Guimarães
Data de Publicação: 2019
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista Direito GV
Texto Completo: https://periodicos.fgv.br/revdireitogv/article/view/80709
Resumo: The article analyzes the legal classification of virtual currencies, in order to define how taxation should be carried out over transactions with these currencies. To do so, the study begins looking at the concept of currency for the Brazilian legal system, in order to determine if it is feasible to classify virtual currencies as currency. To assist in this classification, a brief analysis of the treatment given by Comparative Law, in particular the European Union regulations, is carried out. The study of the European experience is especially interesting since the European Court of Justice has already had the opportunity to decide, in Case C-264/14 - Hedqvist, on the legal classification of bitcoin, determining whether it should be charged a value added tax (VAT) on bitcoin purchases and sales. Based on the European experience and on the Brazilian legal concept of currency, one concludes that it is possible to consider, for purposes of tax incidence, that financial transactions with virtual currencies are similar to operations with foreign currency. The present study focuses on the classification of bitcoin and congeners for tax law, not aiming to study the regulatory impacts that may arise from this classification.
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spelling Is bitcoin currency? The classification of virtual currencies for tax lawBitcoin é moeda? Classificação das criptomoedas para o direito tributárioBitcoinTax lawVirtual coinsTax incidenceBitcoinDireito tributárioMoedas virtuaisIncidência tributáriaThe article analyzes the legal classification of virtual currencies, in order to define how taxation should be carried out over transactions with these currencies. To do so, the study begins looking at the concept of currency for the Brazilian legal system, in order to determine if it is feasible to classify virtual currencies as currency. To assist in this classification, a brief analysis of the treatment given by Comparative Law, in particular the European Union regulations, is carried out. The study of the European experience is especially interesting since the European Court of Justice has already had the opportunity to decide, in Case C-264/14 - Hedqvist, on the legal classification of bitcoin, determining whether it should be charged a value added tax (VAT) on bitcoin purchases and sales. Based on the European experience and on the Brazilian legal concept of currency, one concludes that it is possible to consider, for purposes of tax incidence, that financial transactions with virtual currencies are similar to operations with foreign currency. The present study focuses on the classification of bitcoin and congeners for tax law, not aiming to study the regulatory impacts that may arise from this classification.Este artigo analisa a classificação jurídica das criptomoedas, a fim de, a partir dessa classificação, definir como se deve dar a incidência tributária em operações efetuadas com tais moedas. Para tanto, parte-se da análise do conceito de moeda no ordenamento jurídico brasileiro, com o intuito de definir se é viável classificar as moedas virtuais como moeda. No sentido de auxiliar nessa classificação, é efetuada uma breve análise do tratamento dado pelo Direito Comparado à matéria, em especial dos regramentos europeus. O estudo da experiência europeia é útil, na medida em que o Tribunal de Justiça Europeu já teve a oportunidade de decidir, no caso C-264/14 – Hedqvist, sobre a classificação jurídica das bitcoin, definindo se há incidência de Imposto sobre o Valor Acrescentado (IVA) em operações de compra e venda de bitcoin. Com base na experiência europeia e no conceito jurídico brasileiro de moeda, conclui-se que é possível considerar, para fins de incidência tributária, que operações financeiras com criptomoedas são semelhantes às operações com moeda estrangeira. A análise é feita tendo como pressuposto a necessidade de classificação de bitcoin e congêneres para o direito tributário, não tendo por objetivo estudar os impactos regulatórios que possam se originar a partir desta classificação.Escola de Direito de São Paulo da Fundação Getulio Vargas2019-11-25info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.fgv.br/revdireitogv/article/view/80709Revista Direito GV; Vol. 15 No. 3 (2019): set-dez. (34); e1931Revista Direito GV; Vol. 15 Núm. 3 (2019): set-dez. (34); e1931Revista Direito GV; v. 15 n. 3 (2019): set-dez. (34); e19312317-6172reponame:Revista Direito GVinstname:Fundação Getulio Vargas (FGV)instacron:FGVporhttps://periodicos.fgv.br/revdireitogv/article/view/80709/77050Copyright (c) 2019 Revista Direito GVinfo:eu-repo/semantics/openAccessCastello, Melissa Guimarães2019-11-26T14:00:17Zoai:ojs.periodicos.fgv.br:article/80709Revistahttps://direitosp.fgv.br/publicacoes/revista/revista-direito-gvPRIhttps://old.scielo.br/oai/scielo-oai.php||revistadireitogv@fgv.br|| catarina.barbieri@fgv.br2317-61721808-2432opendoar:2019-11-26T14:00:17Revista Direito GV - Fundação Getulio Vargas (FGV)false
dc.title.none.fl_str_mv Is bitcoin currency? The classification of virtual currencies for tax law
Bitcoin é moeda? Classificação das criptomoedas para o direito tributário
title Is bitcoin currency? The classification of virtual currencies for tax law
spellingShingle Is bitcoin currency? The classification of virtual currencies for tax law
Castello, Melissa Guimarães
Bitcoin
Tax law
Virtual coins
Tax incidence
Bitcoin
Direito tributário
Moedas virtuais
Incidência tributária
title_short Is bitcoin currency? The classification of virtual currencies for tax law
title_full Is bitcoin currency? The classification of virtual currencies for tax law
title_fullStr Is bitcoin currency? The classification of virtual currencies for tax law
title_full_unstemmed Is bitcoin currency? The classification of virtual currencies for tax law
title_sort Is bitcoin currency? The classification of virtual currencies for tax law
author Castello, Melissa Guimarães
author_facet Castello, Melissa Guimarães
author_role author
dc.contributor.author.fl_str_mv Castello, Melissa Guimarães
dc.subject.por.fl_str_mv Bitcoin
Tax law
Virtual coins
Tax incidence
Bitcoin
Direito tributário
Moedas virtuais
Incidência tributária
topic Bitcoin
Tax law
Virtual coins
Tax incidence
Bitcoin
Direito tributário
Moedas virtuais
Incidência tributária
description The article analyzes the legal classification of virtual currencies, in order to define how taxation should be carried out over transactions with these currencies. To do so, the study begins looking at the concept of currency for the Brazilian legal system, in order to determine if it is feasible to classify virtual currencies as currency. To assist in this classification, a brief analysis of the treatment given by Comparative Law, in particular the European Union regulations, is carried out. The study of the European experience is especially interesting since the European Court of Justice has already had the opportunity to decide, in Case C-264/14 - Hedqvist, on the legal classification of bitcoin, determining whether it should be charged a value added tax (VAT) on bitcoin purchases and sales. Based on the European experience and on the Brazilian legal concept of currency, one concludes that it is possible to consider, for purposes of tax incidence, that financial transactions with virtual currencies are similar to operations with foreign currency. The present study focuses on the classification of bitcoin and congeners for tax law, not aiming to study the regulatory impacts that may arise from this classification.
publishDate 2019
dc.date.none.fl_str_mv 2019-11-25
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://periodicos.fgv.br/revdireitogv/article/view/80709
url https://periodicos.fgv.br/revdireitogv/article/view/80709
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://periodicos.fgv.br/revdireitogv/article/view/80709/77050
dc.rights.driver.fl_str_mv Copyright (c) 2019 Revista Direito GV
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2019 Revista Direito GV
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Escola de Direito de São Paulo da Fundação Getulio Vargas
publisher.none.fl_str_mv Escola de Direito de São Paulo da Fundação Getulio Vargas
dc.source.none.fl_str_mv Revista Direito GV; Vol. 15 No. 3 (2019): set-dez. (34); e1931
Revista Direito GV; Vol. 15 Núm. 3 (2019): set-dez. (34); e1931
Revista Direito GV; v. 15 n. 3 (2019): set-dez. (34); e1931
2317-6172
reponame:Revista Direito GV
instname:Fundação Getulio Vargas (FGV)
instacron:FGV
instname_str Fundação Getulio Vargas (FGV)
instacron_str FGV
institution FGV
reponame_str Revista Direito GV
collection Revista Direito GV
repository.name.fl_str_mv Revista Direito GV - Fundação Getulio Vargas (FGV)
repository.mail.fl_str_mv ||revistadireitogv@fgv.br|| catarina.barbieri@fgv.br
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