{"release":{"id":"2d86bd12ba77a288053b34ea2517324b92d03c8039b7f5d156fa4002421384a1","published":"2026-11-10T16:06:46Z","pinned":false},"limits":{"coverage":{"history":"full","held_since":"2023-06-09","gaps":[],"covered":["MiCA L1"],"not_covered":["national guidance","court decisions"]},"freshness":{"release_id":"2d86bd12ba77a288053b34ea2517324b92d03c8039b7f5d156fa4002421384a1","release_published":"2026-11-10T16:06:46Z","checked_at":"2026-11-09","checked_against":"EUR-Lex"},"truncation":null,"failures":[],"incomplete":[]},"page":{"path":"/mica/articles/142","url":"https://www.headlesslaw.com/mica/articles/142","title":"Article 142 — Report on latest developments in crypto-assets","family":"l1_hand","work_id":"mica","status":"in_force","force_status":"in_force","date_state":"current","requested_date":null,"as_of":"2026-11-11","applies_from":"2024-12-30","application":{"state":"applicable","next":null,"dates":[{"at":"2024-12-30","note":"Article 149(2)"}]},"version_label":"Consolidated 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on latest developments in crypto-assets","text":"","marks":[],"revision":1,"text_hash":"e3b0c44298fc1c149afbf4c8996fb92427ae41e4649b934ca495991b7852b855","reason":null},{"locator":"mica/art/142/para/1","kind":"paragraph","status":"in_force","label":"1.","heading":null,"text":"By 30 December 2024 and after consulting EBA and ESMA, the Commission shall present a report to the European Parliament and the Council on the latest developments with respect to crypto-assets, in particular on matters that are not addressed in this Regulation, accompanied, where appropriate, by a legislative proposal.","marks":[],"revision":1,"text_hash":"52fe515ac53173ea774a399992c92e6738f57f7ea9ed71b98bec72b56b5dcb8d","reason":null},{"locator":"mica/art/142/para/2","kind":"paragraph","status":"in_force","label":"2.","heading":null,"text":"The report referred to in paragraph 1 shall contain at least the following:","marks":[],"revision":1,"text_hash":"529df467953bf3f506eb4ea947e87861268907b88aa61b8ff64b5f083a617351","reason":null},{"locator":"mica/art/142/para/2/pt/a","kind":"point","status":"in_force","label":"(a)","heading":null,"text":"an assessment of the development of decentralised-finance in markets in crypto-assets and of the appropriate regulatory treatment of decentralised crypto-asset systems without an issuer or crypto-asset service provider, including an assessment of the necessity and feasibility of regulating decentralised finance;","marks":[],"revision":1,"text_hash":"6b60b4248d70dda5be892a18cb39b6125354cc5634db69a1841192ca25995ece","reason":null},{"locator":"mica/art/142/para/2/pt/b","kind":"point","status":"in_force","label":"(b)","heading":null,"text":"an assessment of the necessity and feasibility of regulating lending and borrowing of crypto-assets;","marks":[],"revision":1,"text_hash":"c7cfaffe326afcb8a90fb0f0eebd7014ffa8f3a9d9f520f1ff30cd307956eeac","reason":null},{"locator":"mica/art/142/para/2/pt/c","kind":"point","status":"in_force","label":"(c)","heading":null,"text":"an assessment of the treatment of services associated to the transfer of e-money tokens, where not addressed in the context of the review of Directive (EU) 2015/2366;","marks":[],"revision":1,"text_hash":"977f516285aadd2b882eee55d64a0124253833b593fcd2435a1cee615ea9ad35","reason":null},{"locator":"mica/art/142/para/2/pt/d","kind":"point","status":"in_force","label":"(d)","heading":null,"text":"an assessment of the development of markets in unique and non-fungible crypto-assets and of the appropriate regulatory treatment of such crypto-assets, including an assessment of the necessity and feasibility of regulating offerors of unique and non-fungible crypto-assets as well as providers of services related to such crypto-assets.","marks":[],"revision":1,"text_hash":"79c24c6b8ec4d9c9a59039e8414ea703ecf0e77c09a9d15e3a35c64fb63569c1","reason":null}],"markdown":"*In force · Consolidated version of 9 January 2024 · Verified 9 Nov 2026 · [Official source](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02023R1114-20240109)*\n\n1. <a id=\"p-1\"></a>By 30 December 2024 and after consulting EBA and ESMA, the Commission shall present a report to the European Parliament and the Council on the latest developments with respect to [crypto-assets](https://www.headlesslaw.com/definitions/mica/crypto-asset), in particular on matters that are not addressed in this Regulation, accompanied, where appropriate, by a legislative proposal.\n2. <a id=\"p-2\"></a>The report referred to in paragraph 1 shall contain at least the following:\n\n    <a id=\"p-2-a\"></a>**(a)** an assessment of the development of decentralised-finance in markets in [crypto-assets](https://www.headlesslaw.com/definitions/mica/crypto-asset) and of the appropriate regulatory treatment of decentralised crypto-asset systems without an [issuer](https://www.headlesslaw.com/definitions/mica/issuer) or [crypto-asset service provider](https://www.headlesslaw.com/definitions/mica/crypto-asset-service-provider), including an assessment of the necessity and feasibility of regulating decentralised finance;\n\n    <a id=\"p-2-b\"></a>**(b)** an assessment of the necessity and feasibility of regulating lending and borrowing of crypto-assets;\n\n    <a id=\"p-2-c\"></a>**(c)** an assessment of the treatment of services associated to the transfer of [e-money tokens](https://www.headlesslaw.com/definitions/mica/electronic-money-token), where not addressed in the context of the review of Directive (EU) 2015/2366;\n\n    <a id=\"p-2-d\"></a>**(d)** an assessment of the development of markets in unique and non-fungible crypto-assets and of the appropriate regulatory treatment of such crypto-assets, including an assessment of the necessity and feasibility of regulating [offerors](https://www.headlesslaw.com/definitions/mica/offeror) of unique and non-fungible crypto-assets as well as providers of services related to such crypto-assets.\n\n***\n\n### Related\n\n* [crypto-asset service provider](https://www.headlesslaw.com/definitions/mica/crypto-asset-service-provider) — definition used in this article\n* [crypto-asset service](https://www.headlesslaw.com/definitions/mica/crypto-asset-service) — definition used in this article\n* [crypto-asset](https://www.headlesslaw.com/definitions/mica/crypto-asset) — definition used in this article\n* [offeror](https://www.headlesslaw.com/definitions/mica/offeror) — definition used in this article\n* [issuer](https://www.headlesslaw.com/definitions/mica/issuer) — definition used in this article\n\n## Related Level 2 and Level 3\n\n### Guidance and Q&A\n\n- [Joint ESAs — Report — Recent Developments in Crypto-Assets (Art. 142 MiCAR) \\[published\\]](../level-3/reports-and-advice/joint-report-on-recent-developments-in-crypto-assets-art-142-micar.md)\n\n### Process documents\n\n- [Commission — Consultation — Targeted MiCA Review Consultation \\[closed\\]](../level-3/consultations/targeted-consultation-review-of-mica.md)\n\n***\n\n[Title IX — Transitional and final provisions](../titles/ix.md) · [← Article 141](141.md) · [Article 143 →](143.md)\n"}