Análise do Projeto de Lei nº 4.207/2020: em busca de uma regulamentação ideal dos ativos virtuais no Brasil

Abstract

This scientific article critically analyzes the virtual assets’ regulation process in Brazil, based on the Bill No. 4.207/2020. Through critical dialectical bibliographic methodology and under the aegis of neoconstitutionalism, the concept, species, and legal nature of virtual assets are examined. Furthermore, Bill No. 4.207/2020 was analyzed, and subsequently compared with others bills that deal with the regulation of these instruments. Also, a study was accomplished about the regulation of virtual assets in Canada, Germany and Japan. This article has resulted that Bill No. 4207/2020 has a similar approach to the japanese treatment about the regulation of virtual assets. However, to become the ideal law about this subject, it needs some changes, especially in regard of the tax legislation that will affect transactions that use this technology.