Odiseea digitală. Reglementarea TVA în universul Blockchain (I)
Digital odyssey: VAT Regulation in the Blockchain universe (I)

Summary/Abstract: The human imagination, eager in its quest for the unknown, has never been constrained in its creativity, offering glimpses of a distant future since antiquity. The digital world, born out of the dreams of past visionaries, now unfolds before us at an accelerated pace, seemingly impatient after so many years in the shadows. In this new digital paradigm, emerging technologies challenge the boundaries of fiscal regulations, prompting international bodies to invest considerable efforts in identifying optimal solutions. Particular attention has been directed toward blockchain technology and the intangible assets it generates namely cryptocurrencies and NFTs. The consistent trading of these assets in recent years has raised several concerns for tax authorities, primarily focused on the need to ensure a coherent and transparent legislative framework. Such a framework should prevent tax fraud while fostering innovation and development within a competitive and equitable environment. These challenges have also taken shape at the European level, particularly in the context of VAT regulations, leading to significant legislative proposals with implications not only for the legal framework but also for broader socio-economic dynamics.

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