000			01564nab a2200193 c 4500
999			_c148855 _d148855
003			ES-MaIEF
005			20240202180040.0
007			ta
008			240126s2023 ne |||||o|||| 00| 0 eng d
040			_aES-MaIEF _beng _cES-MaIEF
100	1		_969327 _aAlarcón Díaz, Laura
245	1	4	_aThe VAT treatment of NFTs in the European Union _helectrónico _c L. Alarcón Díaz
520			_aThis article discusses the VAT treatment of non-fungible tokens (NFTs) in the European Union. These tokens have been on the market for some time, but their trade volume has grown exponentially recently. Tax authorities have developed some interest in them as a potential new source of revenue, paying attention to their ecosystem and the parties involved. Some tax authorities have already taken a position, while others have remained silent, waiting for market developments. There are still questions to be answered on the VAT implications of NFT supplies, but initial standpoints can be taken. The European Union has already begun to work towards a common position on the VAT treatment of NFT supplies. The difficulty in determining that treatment lies in the fact that the nature of NFTs has not been defined in a harmonized way. This article intends to briefly analyse each of the VAT components contributing to this definition.
650		4	_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO
650		4	_970504 _aNFT
650		4	_948644 _aUNION EUROPEA
773	0		_9171119 _oIVM/2023/2 _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _g v. 34, n. 2, 2023, p. 61-74
942			_cRE