{"id":670,"date":"2022-10-29T00:34:30","date_gmt":"2022-10-28T22:34:30","guid":{"rendered":"https:\/\/www.altertax-avocats.com\/?p=670"},"modified":"2022-12-23T21:31:30","modified_gmt":"2022-12-23T20:31:30","slug":"the-imposition-of-the-metaverse-challenges-and-issues","status":"publish","type":"post","link":"https:\/\/www.altertax-avocats.com\/en\/the-imposition-of-the-metaverse-challenges-and-issues\/","title":{"rendered":"The imposition of the metaverse: challenges and issues"},"content":{"rendered":"

[et_pb_section fb_built=”1″ _builder_version=”4.18.0″ _module_preset=”default” collapsed=”off” global_colors_info=”{}”][et_pb_row use_custom_gutter=”on” gutter_width=”1″ _builder_version=”4.18.0″ _module_preset=”default” locked=”off” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.18.0″ _module_preset=”default” custom_padding=”|40px|||false|false” global_colors_info=”{}”][et_pb_post_title date_format=”j-m-y” comments=”off” featured_image=”off” _builder_version=”4.18.0″ _module_preset=”default” title_text_color=”#11677A” title_font_size=”32px” custom_margin=”||30px||false|false” global_colors_info=”{}”][\/et_pb_post_title][et_pb_text _builder_version=”4.18.0″ _module_preset=”default” text_font=”Quicksand||||||||” link_text_color=”#666666″ global_colors_info=”{}”]<\/p>\n

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If the metaverse is a real craze for tech companies and multinationals, this virtual world also raises many questions about the applicable legal and tax rules.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n

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What is the metaverse?<\/span><\/h2>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n

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The metaverse is presented as a virtual and immersive online world, based in part on blockchain technology. It hosts a community of users in the form of avatars, who can interact with each other in real time, move around, play at the casino, hold a business meeting, attend virtual concerts or conferences, and go to stores where they can buy digital objects in the form of NFT (Non Fungible Token) by paying for their purchases in cryptocurrencies.<\/p>\n

Many metaverse universes already exist, among the best known: Second Life, Decentraland, The Sandbox or Horizon Worlds by Meta.<\/p>\n

If metavers were initially developed in the field of video games, now all sectors are concerned and many companies are present in this virtual universe. They market accessories for avatars in the form of NFT, buy land, and set up stores, bank branches or virtual law offices.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n

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Les d\u00e9fis juridiques pos\u00e9s par le m\u00e9tavers<\/span><\/h2>\n<\/div>\n<\/div>\n
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Avec l\u2019\u00e9mergence du m\u00e9tavers et l\u2019augmentation du nombre d\u2019utilisateurs, la question de la r\u00e9gulation de cet univers virtuel devient essentielle et am\u00e8ne \u00e0 s\u2019interroger, sans pouvoir y apporter une r\u00e9ponse claire et certaine en l\u2019absence de position des \u00c9tats et des organisations internationales, sur :<\/p>\n

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  • la loi applicable et les juridictions comp\u00e9tentes en cas de litiges,<\/li>\n
  • l\u2019int\u00e9r\u00eat de r\u00e9glementer ce monde au niveau national ou au niveau international,<\/li>\n
  • la possibilit\u00e9 d\u2019adapter les r\u00e8gles existantes en mati\u00e8re de propri\u00e9t\u00e9, de droit \u00e0 l\u2019image, de protection des consommateurs, de poursuites p\u00e9nales, aux litiges dans le m\u00e9tavers,<\/span><\/li>\n
  • la n\u00e9cessit\u00e9 de cr\u00e9er de nouvelles r\u00e8gles sp\u00e9cifiques au m\u00e9tavers,<\/li>\n
  • l\u2019attribution d\u2019une personnalit\u00e9 juridique aux avatars,<\/li>\n
  • la d\u00e9termination du r\u00e9gime fiscal applicable au m\u00e9tavers et aux crypto-actifs, etc.<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n

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    Avec l\u2019\u00e9mergence du m\u00e9tavers et l\u2019augmentation du nombre d\u2019utilisateurs, la question de la r\u00e9gulation de cet univers virtuel devient essentielle et am\u00e8ne \u00e0 s\u2019interroger, sans pouvoir y apporter une r\u00e9ponse claire et certaine en l\u2019absence de position des \u00c9tats et des organisations internationales, sur :<\/p>\n

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    • la loi applicable et les juridictions comp\u00e9tentes en cas de litiges,<\/li>\n
    • l\u2019int\u00e9r\u00eat de r\u00e9glementer ce monde au niveau national ou au niveau international,<\/li>\n
    • la possibilit\u00e9 d\u2019adapter les r\u00e8gles existantes en mati\u00e8re de propri\u00e9t\u00e9, de droit \u00e0 l\u2019image, de protection des consommateurs, de poursuites p\u00e9nales, aux litiges dans le m\u00e9tavers,<\/span><\/li>\n
    • la n\u00e9cessit\u00e9 de cr\u00e9er de nouvelles r\u00e8gles sp\u00e9cifiques au m\u00e9tavers,<\/li>\n
    • l\u2019attribution d\u2019une personnalit\u00e9 juridique aux avatars,<\/li>\n
    • la d\u00e9termination du r\u00e9gime fiscal applicable au m\u00e9tavers et aux crypto-actifs, etc.<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n

      ” content_last_edited=”on|tablet” _builder_version=”4.18.0″ _module_preset=”default” text_font=”Quicksand||||||||” link_text_color=”#666666″ global_colors_info=”{}”]<\/p>\n

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      Avec l\u2019\u00e9mergence du m\u00e9tavers et l\u2019augmentation du nombre d\u2019utilisateurs, la question de la r\u00e9gulation de cet univers virtuel devient essentielle et am\u00e8ne \u00e0 s\u2019interroger, sans pouvoir y apporter une r\u00e9ponse claire et certaine en l\u2019absence de position des \u00c9tats et des organisations internationales, sur\u00a0:<\/p>\n

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      • la loi applicable et les juridictions comp\u00e9tentes en cas de litiges,<\/li>\n
      • l\u2019int\u00e9r\u00eat de r\u00e9glementer ce monde au niveau national ou au niveau international,<\/li>\n
      • la possibilit\u00e9 d\u2019adapter les r\u00e8gles existantes en mati\u00e8re de propri\u00e9t\u00e9, de droit \u00e0 l\u2019image, de protection des consommateurs, de poursuites p\u00e9nales, aux litiges dans le m\u00e9tavers,<\/span><\/li>\n
      • la n\u00e9cessit\u00e9 de cr\u00e9er de nouvelles r\u00e8gles sp\u00e9cifiques au m\u00e9tavers,<\/li>\n
      • l\u2019attribution d\u2019une personnalit\u00e9 juridique aux avatars,<\/li>\n
      • la d\u00e9termination du r\u00e9gime fiscal applicable au m\u00e9tavers et aux crypto-actifs, etc.<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n

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        The legal challenges posed by the metaverse<\/span><\/h2>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n

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        With the emergence of the metaverse and the increase in the number of users, the question of the regulation of this virtual universe becomes essential and leads us to wonder, without being able to give a clear and certain answer in the absence of position of the States and the international organizations, about :<\/p>\n

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        • the applicable law and the competent jurisdictions in case of disputes,<\/li>\n
        • the interest of regulating this world at the national or international level,<\/li>\n
        • the possibility of adapting existing rules on property, image rights, consumer protection and criminal prosecution to disputes in the metaverse,<\/li>\n
        • the need to create new rules specific to the metaverse,<\/li>\n
        • the attribution of a legal personality to avatars,<\/li>\n
        • the determination of the tax regime applicable to metavers and crypto-assets, etc.<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n

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          Contact the author – Cyril Maucour – Tax Lawyer – AlterTax Avocats<\/span><\/h3>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n

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          If the metaverse is a real craze for tech companies and multinationals, this virtual world also raises many questions about the applicable legal and tax rules.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"1080","footnotes":""},"categories":[95],"tags":[34,32,33],"class_list":["post-670","post","type-post","status-publish","format-standard","hentry","category-corporate-taxation","tag-crypto-actifs","tag-imposition-du-metavers","tag-metavers"],"yoast_head":"\nThe imposition of the metaverse: challenges and issues - Altertax Avocats<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.altertax-avocats.com\/en\/the-imposition-of-the-metaverse-challenges-and-issues\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The imposition of the metaverse: challenges and issues - 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