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We are standing on the threshold of the robotic era, the fourth industrial revolution. The undeniable impact and consequences of robotics are already raising economic concerns, such as the loss of income tax revenue as robots gradually replace human workers, as well as legal doubts regarding the possible taxation of robots or their owners. Financial law must adapt to this new reality by answering several crucial questions. Should robots pay taxes? Can they? Do they have the ability to pay? Can they be considered entrepreneurs for VAT purposes? These are just some of the many issues that Dr. Álvaro Falcón Pulido lucidly and insightfully addresses in this fascinating new monographic work, which includes an exhaustive bibliography on the subject.
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"O tema "responsabilidade civil" é um dos mais instigantes do Direito. Ontem e hoje desafia inúmeras perspectivas, incrementadas, a todo tempo, pela hipercomplexidade, pelas incertezas e pela mutabilidade dos fenômenos sociais. Discute-se, até mesmo, a possível superação dos pressupostos da responsabilidade civil e suas funções. A iniciativa desse livro, reunindo reconhecidos professores e pesquisadores, não teve outro propósito senão o de fomentar continuado debate sobre essa rica e difícil temática.Donal Nolan, Professor of Private Law, University of Oxford, em elegante prefácio, brinda toda a comunidade acadêmica com instigante abordagem comparada. O autor bem destaca que ...