CJEU rules sale of bitcoin exempt from VAT

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Series Details November 2016
Publication Date November 2016
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The legal framework for virtual currencies, such as bitcoin, is still far from clear. One controversial aspect is the status of bitcoins under tax law. In a 2015 judgment, the European Court of Justice provided clarification on the status of bitcoins for the purposes of value added tax.

Author: Rafał Mańko

Source Link Link to Main Source http://www.europarl.europa.eu/RegData/etudes/ATAG/2016/593558/EPRS_ATA(2016)593558_EN.pdf
Related Links
EPRS: Briefing: Virtual currencies: Challenges following their introduction http://www.europeansources.info/record/virtual-currencies-challenges-following-their-introduction/
ESO: Background information: Judgment in Case C-264/14 Skatteverket v David Hedqvist http://www.europeansources.info/record/press-release-judgment-in-case-c-264-14-skatteverket-v-david-hedqvist/

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