| 000 | 01536nab a2200241 c 4500 | ||
|---|---|---|---|
| 999 |
_c150361 _d150361 |
||
| 003 | ES-MaIEF | ||
| 005 | 20250227151056.0 | ||
| 007 | ta | ||
| 008 | 250227t2024 ne |||||o|||| 00| 0 eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 |
_963139 _aCannas, Francesco |
||
| 245 | 1 | 4 |
_aThe VAT treatment of crypto art _helectrónico _bbetween NFTs, smart contracts and the metaverse: how a bundle of new concepts can fit into the existing categories _c Francesco Cannas, Rossella Spada |
| 520 | _aArt, like much of what surrounds us, is also evolving due to digitalization processes. The authors analyse some of the most relevant aspects of the VAT treatment of certain crypto art models and propose a legal analysis that has both important practical and theoretical implications. In addition to this, they also propose some tax policy assessments and stimulate a debate that proceeds beyond merely tax issues and discusses a number of constitutional values such as whether digital art can be considered ‘art’ and thus protected accordingly | ||
| 650 | 4 |
_969785 _aMETAVERSO |
|
| 650 | 4 |
_925284 _aARTE |
|
| 650 | 4 |
_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO |
|
| 650 | 4 |
_948067 _aPOLITICA FISCAL |
|
| 650 | 4 |
_968422 _aIMPUESTO SOBRE DETERMINADOS SERVICIOS DIGITALES |
|
| 700 | 1 |
_972358 _aSpada, Rossella |
|
| 773 | 0 |
_9173108 _oOP 2141/2024/1 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 52, n.1, enero 2024, p. 60-71 |
|
| 856 | _yhttps://kluwerlawonline.com/api/Product/CitationPDFURL?file=Journals\TAXI\TAXI2024006.pdf | ||
| 942 | _cART | ||