Os criptoativos: historicidade, natureza jurídica, conceito e problematizações jurídico-econômicas

Abstract

The present work is based on the theoretical framework of the recognition of the normative constitutional force and uses a deductive, critical and dialectical methodology to make an analytical immersion in the phenomenon of the cryptocurrencies. Considering the historical roots of the phenomenon, the essential conceptual aspects of the cryptocurrency are methodically exposed having the project Bitcoin as model. In this way, it is considered the existence of a whole complex universe of encrypted, decentralized objects with sui generis technical potentialities: the cryptoassets Given the sui generis technical complexity of cryptoassets, the problem of legal nature is considered. By deductive and critical considerations about foreign and national regulatory experiences, the need to establish a specific sui generis legal categorization, legal nature, is inferred. Quantitative and qualitative aspects of taxation are considered at the plane of existence of the State under an economic reality of widespread use of cryptoassets is questioned, concluding that such a plan is safeguarding since Market and State are related concepts. However, considering that the state dimensions have a certain dynamism, we consider the effectiveness of the tax laws on cryptoassets, discussing possible institutional paths to be surveyed in order to maximize the safeguarding of the effectiveness of Fundamental Rights.