Possibilidade de incidência de ICMS em operações com bitcoins

Abstract

The present study aims to examine the phenomenon of Bitcoin from the perspective of Tax Law. Initially, efforts will be dedicated to clarifying the historical origin, acquisition methods, and legal nature of Bitcoin, as well as the digital currency bitcoin. Once the basic concepts are outlined, we address the possibility of the incidence of the ICMS tax on operations involving bitcoins, first by explaining the legal incidence rule of said tax. After establishing the legal incidence rule, we sought to discuss the need for an update to the concept of goods, derived from private law, considering the restrictions contained in Articles 109 and 110 of the National Tax Code, based on an interpretation in light of the Federal Constitution of 1988. In the following topic, we addressed the operations of buying and selling involving bitcoins, and also analyzed the possibility of incidence on the importation of the digital currency. Additionally, this study also focused on the last topic regarding the passive subject of the tax obligation, examining the possibility of holding exchanges accountable