Financial Nature of Crypto-Assets and Impact on the Italian Share Capital Regime
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Abstract
The paper focuses on the relation between financial nature of crypto-assets and the share capital regime in Italy. After investigating ICOs and crypto-assets in general and qualifying them, also in the light of the most recent regulatory interventions contained in the Digital Finance Package, the author attempts to draw out the results achieved in the context of companies, in particular in the share capital regime. The conclusions reflect upon the role of the crypto-activities’ nature when it approaches the number which represents the minimum share capital.
Keywords
- ICOs
- Crypto-Activities
- Crypto-Assets
- Share Capital Regime
- Mifid II
- Digital Finance Package
- Micar
- DLT
- Blockchain
- Tokens
- DORA
