Taxation of the Bitcoin on the Value Added Tax: Particularly, Judgment of the European Court in Case C‑264/14 (22 October 2015) Cover Image
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Taxation of the Bitcoin on the Value Added Tax: Particularly, Judgment of the European Court in Case C‑264/14 (22 October 2015)
Taxation of the Bitcoin on the Value Added Tax: Particularly, Judgment of the European Court in Case C‑264/14 (22 October 2015)

Author(s): Marta González Aparicio
Subject(s): Civil Law, International Law
Published by: Editura Hamangiu S.R.L.
Keywords: Cryptocurrencies; Tax Law; VAT; electronic currencies;

Summary/Abstract: Cryptocurrencies have appeared as new agents in the world economy, with great growth in their value as in the number of exchanges that are made with these virtual currencies. However, the lack of regulation of these virtual currencies causes problems in Civil Law and Tax Law. To answer some of these questions, in particular in relation to the taxation of exchanges of electronic currencies in the VAT, we have judgments internally and at European level, which coincide in declaring subjects and exempt exchanges of the virtual currency bitcoin, but with a different justification. These resolutions make various considerations regarding the private legal categorization of cryptocurrencies, which, in both cases, we consider incorrect.

  • Issue Year: I/2018
  • Issue No: 3
  • Page Range: 5-12
  • Page Count: 8
  • Language: English