The objective is to understand and critically analyse the European Union's legal framework governing digital financial assets, with particular emphasis on the digital euro, crypto-assets, and relevant regulatory instruments such as MiCA, AMLD, and TFR, while recognising the roles and competencies of European and national institutions, including the ECB, EBA, and national regulators, in the supervision and development of digital financial services regulation. Special attention is devoted to analysing the tax treatment of digital financial transactions, such as VAT, income tax, and corporate tax, including the implications of tokenised assets and crypto-transactions, as well as evaluating measures for preventing financial crime in the digital finance sector, particularly in the context of the AML Directive and the Transfer of Funds Regulation.

Furthermore, the course develops the capacity for critical reflection on the adequacy of existing legal solutions in relation to rapid technological advancement, as well as the consideration of potential legal reforms at the EU and global level, while encouraging an interdisciplinary approach that connects law, economics, and technology in the field of digital finance.