Il riconoscimento giuridico dell’interesse fiscale sui crypto-asset tra certezza del diritto e questioni aperte: uno sguardo verso la fiscalità del futuro

This essay, leaving out as far as possible the technical side of the matter, deals with the Italian crypto-asset tax regime after 2023 Budget Law by analazying its main critical issues; specificcally, starting from the most recent and relevant literature contributions. Furthermore, at the end, it will carry out some thoughts both on the future tax challenges imposed by the metaverse,including the question about the existence of a taxable digital value, and on no hidden crisis of the jurisdictional taxation mechanism arising from immaterial and, therefore, a-territorial phenomena.