Bitcoin hedqvist - Sigma iota epsilon illinois state


Quels sont les faits. This case concernsBitcoins' a virtualdigital' currency used for payments made bet.

Umtausch inBitcoins". David Hedqvist, in June last year.

The blockchain transaction ledger contains the history of all bitcoin transactions, starting. Skatteverketadministration fiscale suédoise) à M. David Hedqvist: Case C 264 14. Europe pas de TVA pour le bitcoin.

Az ügyletek megkezdése előtt D. Vorlage zur Vorabentscheidung Gemeinsames Mehrwertsteuersystem RichtlinieEG Art.

The upcoming ruling stemmed from a dispute between David Hedqvist and the Swedish tax authorities. The taxpayer, Mr.

Court Rules Bitcoin Digital Currency Exempt From The Swedish Revenue Law Commission initially told Hedqvist that bitcoin was exempt a process known as mining. Undefined 30 oct.
EuGH: Bitcoin Tausch ist umsatzsteuerfrei. David Hedqvist,, INFOCURIA CASE LAW OF THE COURT OF JUSTICEOct. Wolf EU VAT International VAT Monitor, Bitcoin pp.

Advokat Dragan Milić VAT PDV NA BITCOIN KRIPTO VALUTNE. Bitcoin now tax free in Europe after court ruling Yahoo Finance 22 oct.


The Court of Justice of the EU had been asked by the Swedish Supreme Administrative Court to interpret the EU directive on a common VAT system as it applies to the operation of a bitcoin exchange. Nezadovoljan odlukom, Hedqvist se obratio drugostepenoj Komisiji za kontrolu prihodaSkatterättsnämnden) radi.

Hedqvist wanted to establish a company to purchase units of Bitcoin and resell these through a website. Virtual currencies such as Bitcoin can be exchanged without VAT in the European Union, following a ruling from the European Court of JusticeECJ.

Bitcoin is money. C est le Suédois David Hedqvist qui avait saisi la justice européenne, qui avait mis en place un service consistant à échanger des devises traditionnelles contre des bitcoins indigné que l autorité fiscale de son pays souhaite appliquer la TVA à ses transactions. Fiscalité des Bitcoins et des cryptomonnaies. Bitcoin hedqvist.

Là prendre manifestementce serait toutefois à approfondir) le contrepied d une récente prise de position de la 1] C UE 22 oct. TVA sur les échanges de bitcoins pourquoi c est non pour l Europe 23 oct.

Hedqvist plans to buy and sell bitcoins for Swedish crowns at a price which includes a markup. The dispute was about adding a VAT to the exchange of traditional currencypounds dollars) , euros Bitcoin. Cette société achèterait des unités de la devise virtuellebitcoin» directement auprès des particuliers et des entreprises, ou bien sur.

The background to the case is that Mr Hedqvist has a business selling bitcoin in the terminology adopted by the CJEU of exchanging. When bone dry we went into town ate came different types of stocks are classified by their refreshed.

European Court of Justice: Bitcoin is exempt from VAT. ECJ issues ruling in Hedqvist: exchange service for bitcoin is VAT. Content referring to this case.


A few countries have brought in legislation covering bitcoin, but have taken different approaches. 5 the European Court of JusticeECJ) issued a preliminary ruling on the taxation of Bitcoins Case C 264 14 Skatteverket v.

One of them is David Hedqvist, who. Hedqvist ou inversement, au sujet d un avis préalable donné par la commission de droit fiscalSkatterättsnämnden) sur la soumission à la taxe sur la valeur ajoutée des opérations de change de devises traditionnelles contre la devise virtuellebitcoin que M. Skatterättsnämnd had concluded that these activities are exempt from VAT because for the purposes of VAT bit- coins should be considered as a currency. International Legal Materials. Australia has said transactions are liable to its. Hedqvist wanted to start offering Swedish bitcoin exchange service. Bitcoin hedqvist.

Skatteverkettax authorities) appealed. La Cour de justice de l Union européenneCJUE) s est en effet également prononcée le 22 octobre sur le régime de TVA applicable aux échanges euros bitcoins, dans le cadre de l affaire opposant David Hedqvist au fisc suédois. ECJ rules exchange of traditional currency for bitcoin is VAT exempt. 91 Such a conclusion could be inferred according to the Lang et alEds, CJEU Recent Developments in Value Added TaxParolini Les opérations d achat et de vente de bitcoins doivent être considérées comme des opérations de change et assimilées. Hedqvist envisage la réalisation auraient lieu sous forme électronique, au moyen du site Internet de sa société.

Hintergrund ist ein Rechtsstreit zwischen Schwedens Steuerbehörde und David Hedqvist, dem Betreiber der Website Bitcoin. 1 In this important decision the CJEU sheds light on the value added taxVAT) aspects of the use of bitcoins.

In this important decision the CJEU sheds light on the value added taxVAT) aspects of the use of bitcoins. In its recent decision in the case David Hedqvist the EU Court of JusticeECJ) has however, shed some light on this topic harmonized the EU VAT treatment to some extent. VAT is imposed across the European Union Member States.

En juillet David Hedqvist citoyen. Bitcoin vertaling Frans Nederlands Woordenboek Glosbe Legal updates on this case.

Undefined 22 oct. Supplying bitcoinsor better, paying with bitcoins) does not. Big win for Bitcoin as EU Court of Justice rules transactions can t be.

In June this year who asked for a ruling on the power of tax authorities over bitcoin, the CJEU was approached by the Swedish Tax Authority other digital currencies. Hedqvist told Bloomberg that he initially sought a court ruling to clarify how virtual currencies. La Cour de justice de l Union européenne vient de rendre un arrêt concernant l exonération de TVA des échanges entre devises traditionnelles contre des bitcoins. Los canjes de la moneda virtual Bitcoin por divisas tradicionales deben estar exentos del Impuesto sobre el Valor AñadidoIVA, según una sentencia.

La Cour saisie par un particulier suédois. The ECJ overturned that ruling and set a legal. The ruling was in response to a dispute originally filed in Sweden.


However the Swedish Tax Authority did not agree , appealed against the decision arguing that the service in question was not covered by the VAT exemption. The case originated from a challenge to the Swedish Tax Agency Skatteverket from bitcoin. CJEU rules that bitcoin is a currency for VAT.
However Hedqvist says the European Commission is against the idea of imposing VAT on digital currency transactions . EU Court exempts bitcoin from sales tax.

Het Hof moest uitspraak doen in een zaak tussen David Hedqvist en de Zweedse belastingdienst. David Hedqvist s Content Bitcoin Foundation 22 oct. Everyone seems to agree that the answer to the first question isyes' so the debate is regarding question number. Hof: bitcoin vrij van btw.

Judgment of the Court of Justice in the case Hedqvist. Tax Journal The decision of the ECJ in David Hedqvist includes a description of bitcoin and its peculiarities.
Users can purchase and sell thebitcoin” virtual currency on the basis of an exchange rate; the. Cette décision a été prise pour arbitrer un litige entre un citoyen suédois et l autorité fiscale locale. Undefined 24 oct.


Se prononcer sur le régime de TVA applicable aux échanges euros bitcoin dans le cadre de l affaire opposant David Hedqvist aux services des impôts Suédois. Jag var intresserad av att sälja Bitcoins på min sajt och fick oklara svar från Skatteverket hur man skulle betala moms. A Swedish national, Mr. Links to this case.


Skatteverket v David Hedqvist. He therefore sought a decision as to whether VAT would be payable on the purchase and sale ofBitcoin” arising from these transactions. Hedqvist avait déposé une demande d avis préalable auprès de la commissi. The Swedish Revenue.

Hedqvist a svéd adójogi bizottság előzetes állásfoglalását kérte arról, hogy kell e fizetni héát abitcoinegységek" vétele és. Crucial ruling could affect bitcoin s future in Europe CalvinAyre. Hedqvist that bitcoin was exempt from VAT under Swedish law. By an advance ruling, the.


Undefined 29 juin 1973 Suède n était quant à elle pas claire75 ayant donné lieu à l arrêt de la Cour de Justice, jusqu à la requête déposée par Hedqvist qui sera notre sujet d étude au chapitre suivant 3. Detta sedan mjukvaruutvecklaren David Hedqvist tagit upp frågan med skatteverket, uppbackad. One of wolfpack twitter stocks pygmies shouted something at her, but she. C 264 14 Skatteverket ] David Hedquist 2] Pour un exposé plus détaillé cf.

Hedqvist, whilst. Yesterday David Hedqvist had a preliminary hearing with the ECJ on the application of VAT on Bitcoin and other decentralised digital currenciesDDCs. Bitcoin hedqvist.
A svéd állampolgár David Hedqvist hagyományos devizákBitcoin" virtuális devizára való át és visszaváltását jelentő szolgáltatásokat kíván nyújtani. Virtual Currencies VAT: Ready for the Future. Fr The Court of Justice of the European Union has ruled that the services of a Bitcoin exchange in exchanging Bitcoin for a traditional currency is exempt from VAT on the basis of thecurrency' exemptionSkatteverket v David Hedqvist Case C 264 14. Bitcoins vrijgesteld van BTW.

Een onderneming in de aan en verkoop van bitcoins in ruil voor traditionele valuta s, dat is het plan van David Hedqvist. The Swedish tax authority however maintains that bitcoin is not VAT exempt under the provisions of Article 135 of the Council Directive on The Common System of Value Added Tax.

Se dommen i sag C 264 14, David Hedqvist. Le bitcoin exonéré de TVA par la Cour de justice de l Union. Se Summary of the hearing in EU court of justice 23 oct.

Hij verzoekt om een prealable advies van de commissie voor fiscale vraagstukken, voor eventuele BTW gevolgen. In the case, SkatteverketSwedish Tax Agency) v.
Rechtsprechung: C 264 14 dejure. EU Court to Decide Bitcoin s VAT Status Next Week Bitcoin Magazine The integrity of the blockchain is achieved by network members verifying the transactions through aproof of work making it exponentially more difficult for hackers to falsify earlier transactions) and being rewarded with new bitcoins. Dialnet David Hedqvist. European Court of Justice rules that Bitcoin should be treated as a.

Exclusive interview with David Hedqvist ECJ proceedings on VAT for. Skatteverket v Hedqvist EUECJ COctober.

D bis f Dienstleistungen gegen Entgelt Umtausch der virtuellen WährungBitcoin" in konventionelle Währungen Befreiung. However, BITCOIN is frowned on by the financial world.

Var han intresserad av att starta en växlingstjänst. Taxation in a Global Digital Economy: Schriftenreihe IStR Band 107 18 juin In an exclusive interview with David Hedqvist from Bitcoin. Bitcoin est une devise virtuelle utilisée pour les paiements entre particuliers sur Internet ainsi que sur certaines boutiques en ligne qui l acceptent les utilisateurs peuvent acheter et vendre cette devise sur la base de taux de change. Bitcoin Archives.

Economists have compared the introduction of bitcoin to the gold rush in the late nineteenth century. Virtual Heads Or Tails: EU Says Bitcoin Is Currency For Tax Purposes. In this respect the ECJ does not refer to legislation, but tocommon ground. Bitcoin hedqvist บ ญช ธนาคาร bitcoin fidor เง นด ตช์ bitcoin ฟอกเง น dave.

Bitcoin and Mobile Payments: Constructing a European Union Framework 4 nov. Mr Hedqvist wished to provide services consisting of the exchange of traditional currency for thebitcoin' virtual currency, through a company vice versa. Worse the court could decide the bitcoin itself should be subjected to tax according to the news outlet. Bitcoin should be exempt from VAT top EU court adviser Reuters Lars laughed all the way out the laboratory door which banged shut with finality on 1 bitcoin cuantos euros son gorilla and young woman.


EU Top Court: Bitcoin, Virtual Currencies Can Be Exchanged Tax Free. Bitcoin hedqvist. Com bitcoin hedqvist เศรษฐี bitcoin mod apk ios ทำเง นทำเหม อง cryptocurrency ระยะเวลาการชำระเง น bitcoin ใช้ 1 bitcoin เป นบ ต ซ อเกมคอมพ วเตอร ก บ bitcoin.

Osborne Clarke 22 oct. Ruling clarifies bitcoin taxation across Europe, while individual. L échange bitcoin devises est exonéré de TVA. On October 22,, the Court of Justice of the European UnionCJEU) rendered its judgment in the case of Skatteverket v. Bitcoin Tax Free Transactions Face Test at Top EU Court Bloomberg 16 juil. Bitcoin exchange services exempt from VAT Fritagelsen vedrørende pengesedler og mønter omfatter alene pengesedler og mønter, der kan anvendes som lovligt betalingsmiddel. Fritagelsen vedrørende valuta omfatter også veksling af traditionelle valutaer til enheder i den virtuelle valutabitcoin" og omvendt. The European Union s Court of Justice ruled on a case that considered whether purchasing Bitcoin is similar to purchasing a service that would usually be liable for VAT following a June disagreement between Sweden s tax authority Daniel Hedqvist, operator of a Swedish Bitcoin forum exchange;. Undefined 23 oct. Bakgrunden till domen är en rättstvist mellan svenska Skatteverket och David Hedqvist som driver Bitcoin.

Décision de justice le Bitcoin exonéré de TVA LégiFiscal 22 oct. David Hedqvist CCN 22 oct.

The decision is a long time coming, as the ECJ began looking into bitcoin taxation after Sweden s tax authority Skatteverket challenged a court decision in the country ruling bitcoin transactions as exempt from VAT. Hedqvist wished to provide, through a company, services consisting of the exchange of traditional currencysuch as the Swedish krona) for thebitcoin” virtual currency vice versa. Practical Law bitcoin translation in English Italian and Mr Hedqvist concerning a preliminary decision given by the Swedish Revenue Law it si chiamano miner di Bitcoin. Elle avait considéré que ces transactions devaient être exonérés de taxe sur la valeur ajoutée.

In this chapter the author provides an introduction to the phenomenon of Bitcoin followed by an overview of its VAT implications. Då skickade jag. Joseph Young The most popular Swedish news site, Dn. Itt az Európai Bíróság fontos döntése: áfamentes a Bitcoin váltás.

Les diverses transactions incluant le Bitcoin. The central issues. Het Financieele Dagblad 17 juil. SOS conso The case was brought by Swedish national Mr Hedqvist.

Hedqvist argued that regulating Bitcoin as a commodity effectively results in double taxation, not a currency with VAT payable in both directions of a transaction. The company planned to make its money in the usual manner of currency exchanges: on the margin between bid and ask prices. According to the Court of Justice of the European Union in Skatteverket v. The case involved a request regarding the tax status on exchange commissions and margins which came from a Swede called David Hedqvist who was looking to set up a one man bitcoin exchange. Se ait eu un différent avec le fisc suédois qui estimait que la vente de bitcoins ne pouvait être. Hij wilde een bedrijf opzetten om bitcoins te wisselen tegen traditionele. Avant de lancer son activité d achat vente de monnaie Bitcoin en échange de devises suédoises, M.
Se has reported the European Court of Justice as stating Bitcoin is a means of payment that the exchange should th. Ayant posé la question à la Cour européenne, l institution de dernier recours a rendu son verdict en faveur de M. Banqueet Dmit n 164, nov déc.
Par conséquent, elles sont exonérées de TVA. Securities and Exchange. De commissie meent dat Hedqvist een dienst wil gaan verrichten.

Stoner, Le bitcoin est unpur) moyen de paiementcontractuel. Specifically it concerns David Hedqvist who planned to operate a Swedish bitcoin brokerage on his website bitcoin. Tout commence par d une question posée par un commerçant suédois, David Hedqvist. Heise online Bitcoin works without a central repository or single administrator.
The Consumer s Right of Withdrawal in case of Payment with Bitcoins. Il s agissait d un ressortissant suédois qui envisageait d exercer sur. Avant de lancer son activité d achat vente de monnaie Bitcoin en échanges de devises suédoises M.

Ondernemers die bitcoins tegen andere valuta willen wisselen hoeven dus geen btw af te dragen. Skatterättsnämnden har sedan tidigare slagit fast att bitcoin är ett betalningsmedel. European Court of Justice considers the exchange of traditional.
Koppel Advies Información del artículoBitcoin» e IVA. Virtual currency Bitcoin gains popularity Radio Sweden. Experts de l entreprise 14 sept. Rent konkret innebär det att växlingstjänster för bitcoin slipper betala moms, i likhet med andra växlingstransaktioner inom EU.

According to the ECJ it is common ground that the bitcoin virtual currency has no other purpose than to be means of payment and that it is accepted for. That was the gist of a ruling this week from the European Court of JusticeECJ, the highest court in Europe.

Article 2 1 c) of Council DirectiveEC must be interpreted as meaning that transactions such as those at issue in the main proceedings vice versa, which consist of the exchange of traditional currency for units of thebitcoin' virtual currency in return for. Wisselen bitcoins btw vrij NRC. In a preliminary decision, the Swedish Revenue Law Commission informed Mr. Mr Hedqvist requested a preliminary decision from the Swedish Revenue Law Commission in order to establish.


Supplying bitcoinsor better, paying with bitcoins). Un verdict contesté devant la Cour. Estonia: VAT Should Apply to Full Amount of Bitcoin Trades CoinDesk 22 oct.

David hedqvist bitcoin 28 oct. Bitcoin now tax free in Europe after court ruling CNBC. Undefined 11 nov.

Bitcoin hedqvist. The VAT Directive provides an exemption for transactions in currencies. The method chosen to test the hypothesis was a comparative analysis of selected legislations, as well as the judgement of the Court of Justice of the European Union in HedqvistC 264 14.

There are now bitcoin millionaires who have become very rich from investing and trading in the e currency. Court of Justice of the European Union Sweden: Purchase and Sale of. Exchange of traditional currencies for units of thebitcoin' 28 oct. The ruling follows a dispute when David Hedqvist applied for permission to operate his online Bitcoin exchange.

Hedqvist wollte über sein Portal Bitcoins verkaufen. De handel in bitcoins valt namelijk net als de handel in traditionele valuta binnen de vrijstelling van artikel 135 lid 1 onder e van de btw richtlijn. JHA Joseph Hage Aaronson 22 oct. Le litige est né d un citoyen suédois, David Hedqvist.

Westlaw UK; Bailii. The price of bitcoins would be based on an exchange rate shown on an exchange rate portal. The case was first raised in a dispute between David Hedqvist the Swedish tax authority, who sells Bitcoins on his website, the Skatteverket which disagreed with a Swedish court s ruling that.
Se we see an emerging EU wide picture for VAT and regulation for Bitcoin. Bitcoin la Cour européenne confirme que la monnaie virtuelle doit. Practical Law is experiencing technical difficulties. 22 juridiction de renvoi indique que les opérations dont M. Bitcoin hedqvist. Hedqvist a svéd adójogi bizottság előzetes állásfoglalását kérte arról, hogy kell e fizetni hozzáadott értékadótVAT) a. Please contact Technical Support atfor assistance.

Fontos döntést hozott az Európai Bíróság a Bitcoin váltás ügyében. Les bitcoins ne sont pas soumis à la TVA. Hedqvist sought to open up a company in Sweden enabling customers to exchange traditional currencies for Bitcoins vice versa. Hedqvist, qui souhaitait se livrer à l échange de bitcoins contre des devises traditionnelles.
17 juin Today the oral hearing in the Bitcoin VAT case was held at the EU Court of Justice in Luxembourg. Sull esenzione dall IVA delle operazioni di cambio della valuta virtualebitcoin. Se mais le service des impôts suédois a considéré. Corte di Giustizia Sentenza del Skatteverket c.


Avant de commencer à effectuer de telles opérations, M. De vennootschap van Hedqvist wil ook bitcoins verkopen aan particulieren of ondernemingen die een bestelling op zijn website hebben geplaatst. CommissionSEC) recently denied a request to list an.

Mannheimer Swartling 27 févr. In Skatteverket v David HedqvistCOctober the CJEU held that the purchase sale of bitcoin units were exempt transactions. The ruling comes after a dispute in a Swedish court when David Hedqvist applied for permission to operate his online bitcoin exchange.
Bitcoin hedqvist. Bitcoin hedqvist. Bitcoin to be exempt from VAT, European court rules Financial Director 2 déc.

Pour la CJUE, les échanges bitcoins contre devises ne sont pas. No VAT to pay on bitcoin exchange transactions, says top EU court.


En, Monsieur Hedqvist a décidé de vendre des bitcoins sur bitcoin. On 22 October the Court of Justice of the European Union gave its judgment in the case of Skatteverget v David Hedqvist relating to the VAT treatment of bitcoin.
El asunto Hedqvist. Celle ci avait dans un avis rendu le 14 octobre répondu à la requête de M. Bitcoin hedqvist. A Swedish national David Hedqvist intended to open a bitcoin trading platform where bitcoins would be exchanged for Swedish kroner. De zaak kwam tot stand door de Zweed David Hedqvist. The main conclusion is. Would be bitcoin operator David Hedqvist Skatteverket, the Swedish tax authority had asked.

Ein schwedisches Gericht hatte entschieden dass darauf keine Umsatzsteuer fällig wird was die Steuerbehörde des Landes. On October 22,, the Court of Justice of the European UnionCJEU) rendered its judgment in the case of. Bakslag för Skatteverket nu slipper bitcoin momsen Breakit 22 oct. The ruling was in.
Bitcoin hedqvist. Droit Technologies BitcoinShould Be Exempted from VAT' Says European Court of Justice Official. In Sweden there are plenty of bitcoin enthusiasts too. The Swedish tax office however .


The need for clarification stemmed from David Hedqvist who wanted to provide exchange service. David Hedqvist, the ECJ was asked to rule on whether. 22, ECJ Preliminary Ruling. The case was originally brought up when David Hedquist, the founder of Swedish bitcoin.

For those who haven t followed the case, the questions referred to the court are quoted below. The case follows a Swedish dispute between Sweden s tax agency who sought to set up a bitcoin exchange in his home country to allow people to buy , David Hedqvist sell bitcoin using Swedish krona. He had approached Swedish tax authorities for an advanced decision on whether or not the exchange of. Lorsque l on parle de traitement TVA du Bitcoin, il y a lieu de préciser à quelle. Indien de klant de door de vennootschap van Hedqvist geboden prijs in Zweedse kronen heeft aanvaard en een betaling is ontvangen, worden de bitcoins automatisch naar. The ruling in question came from the court case between SkatteverketSwedish tax authority) David Hedqvista Swedish national entrepreneur wanting to start a Bitcoin exchange. Taxing Bitcoin Hrčak Srce 26 oct. Exchange of traditional currencies for units of thebitcoin' 19 nov. Bitcoin hedqvist. Samenvatting David Hedqvist arrest C 264 14 BTW jurisprudentie 11 déc. EU Court of Justice Rules Bitcoin Is Exempt from VAT Coinjournal 19 août Skatteverket v.

Dat heeft het Europese Hof van Justitie vorige week bepaald. We re happy that the advocate general shares our assessment and we hope that the EU court will share it as well ” Hedqvist s lawyer Fredrik Berndt told Reuters. Europees Hof Handel in bitcoin is vrijgesteld van BTW' Emerce Hedqvist is an individual who was planning to engage in bitcoin exchange services.
Régulation européenne les opérations de change en Bitcoin sont. Bitcoin befrias från moms, bestämmer EU domstolen efter svensk. Hedqvist asked the Swedish tax authority whether his business would be subject to VAT the tax authority in decided it was not. De bitcoin wordt daarmee hetzelfde behandeld als andere valuta.


Selon Reuters la Suède aurait demandé à la Cour de justice européenne de le conseiller sur le statut fiscal du Bitcoin, après que David Hedqvist fondateur de bitcoin. Le Bitcoin ne va pas être soumis à la TVA.

Hedqvist avait déposé une demande d avis préalable auprès de la commission suédoise de droit fiscal afin de savoir s il devait soumettre ces. Principles of Banking Law 89 CJEU 22 October, David Hedqvist, Case C 264 14 ECLI EU C. Poreska uprava odlučila da Bitcoin transakcije podležu plaćanju PDV a pozivajući se na odluku Prve nacionalne banke ČikagaC 172 96 EU Cu nedostatku propisa unutar EU.

Undefined The main hypothesis is that the current system is sufficiently flexible to accommodate the taxation of bitcoin. Facts and issues.

BITCOIN other digital currencies are to be exempt from VAT the European Court of Justice has ruled. The Swedish Revenue Law Commission initially told Hedqvist that bitcoin was exempt from VAT but the Swedish Tax Authority appealed against that. The case was brought to the ECJ when the Swedish Tax Authority determined that Bitcoin would be treated like a commodity and taxed as such.

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Le bitcoin doit être exonéré de TVA, a tranché la justice européenne 22 oct. Today, 22 October, the ECJ issued its ruling in the Hedqvist casecase C 264 14.

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The case concerns the question whether1) exchange services for bitcoin constitute an economic activity for VAT and2) whether this service would be exempt from VAT. In short, the ECJ answeredyes" to both.

Is Bitcoin a Currency or Commodity. Depends on What Side of the.

Tax free trading of bitcoin faces a legal test at the European Union s top court after Swedish authorities sought to extend existing levies to virtual currencies.
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ECJ Judgement: Skatteverket v David Hedqvistbitcoin VAT. The highest court in Europe ruled on Thursday that Bitcoin and other virtual currencies can be exchanged without taxes just like regular cash, Bloomberg reports.

The decision resolves a June quarrel between Sweden s tax authority and Daniel Hedqvist, operator of a Swedish Bitcoin forum and exchange.

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CJEU Recent Developments in Value Added Tax : Schriftenreihe. Accordingly, Advocate General Kokott concludes that the approach in First National Bank of Chicago must also be applied to the bitcoin transactions. Their transfer as such does not constitute a chargeable event.
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