Criptomoedas: panorâma e análise de naturezas jurídicas preexistentes sob a ótica de um ativo com poder de disrupção das noções tradicionais de moeda

Abstract

Through chronological observations, it is believed that the Brazilian legal system has remained – essentially and exclusively – at the rear of the historical evolutions regarding the establishment and regulation of normative pathways that accompany such rise, while conferring legal certainty to such revolutionary inventions that determine the course of an entire society. Thus, such as the factual traits described above, in the face of the new growing digital economy, Brazil's tax system finds itself in the deadlock of locally assigning means of pre-existing regulations to an innovative asset that has no domicile and, least of all, a mutual key point.