European Parliament Library

Blockchain and the Law, Dogmatics and Dynamics

Table Of Contents
Intro -- Preface -- Contents -- Editors and Contributors -- Abbreviations -- 1 Blockchain and the Law: Setting the Floor -- 1.1 Introduction -- 1.2 The Legal "Phenomenon" -- 1.3 The Blockchain "Phenomenon" -- 1.4 The Law in Blockchain -- 1.5 The Law for Blockchain -- 1.6 Conclusions -- References -- 2 Blockchain and Elections: Opportunity and Peril -- 2.1 Introduction -- 2.2 Elections -- 2.3 Blockchains -- 2.4 Combining Blockchains and Elections -- 2.5 Conclusion -- References -- 3 What Are the Limits of Blockchain? Considerations on the Use of Blockchain in Transitional Justice Processes -- 3.1 Introduction -- 3.2 What Is Blockchain? -- 3.3 Transitional Justice and the Effectiveness of Using Blockchain -- 3.3.1 Truth Commissions -- 3.3.2 Prosecution -- 3.3.3 Restoring Democratic Institutions -- 3.3.4 Reparations -- 3.3.5 Reconciliation -- 3.4 Conclusion -- References -- 4 Taxing Crypto-Assets-The Portuguese Perspective -- 4.1 Introduction -- 4.2 Overview of Some Relevant Features of the Portuguese Tax System -- 4.2.1 The Principle of Tax Legality and Its Importance in the Context of Crypto-assets -- 4.2.2 The Principle of Legal Certainty and the Binding Rulings -- 4.3 Taxing Crypto-assets under the Corporate Income Tax Code -- 4.3.1 The Corporate Income Tax Code: A Brief Introduction -- 4.3.2 Profits with Crypto-assets and the Importance of the Accounting Perspective -- 4.4 Taxing Crypto-assets under the Personal Income Tax Code -- 4.4.1 The Personal Income Tax Code: A Brief Introduction -- 4.4.2 The Sale of Cryptocurrencies -- 4.4.3 Capital Gains? -- 4.4.4 Capital Income? -- 4.4.5 Business or Professional Income? -- 4.4.6 Other Types of Income and Some Practical Considerations -- 4.5 Taxing Crypto-assets under the Value Added Tax Code -- 4.5.1 The Value Added Tax Code: A Brief Introduction -- 4.5.2 The European Court of Justice Hedqvist Case
Language
eng
Literary Form
non fiction
Copyright
Edition
1st ed.
Physical Description
1 online resource (155 pages)
Specific Material Designation
remote
Form Of Item
online
Isbn
9789462655799

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