Taxation of the bitcoin on the Value Added Tax: particularly, judgement of the European Court in Case C‑264/14 (22 October 2015)
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Universidad de León
info
ISSN: 2601-5730
Año de publicación: 2018
Volumen: I
Número: 3
Páginas: 5-12
Tipo: Artículo
Otras publicaciones en: Cluj Tax Forum Journal
Resumen
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.