The VAT Treatment of Cryptocurrencies

• Autores: Jasmin Kollmann
• Localización: EC tax review, ISSN 0928-2750, Vol. 28, Nº. 3, 2019, págs. 164-170
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • Cryptocurrencies such as Bitcoin and the Blockchain technology will gain importance for the VAT (Value Added Tax) practice and for tax authorities in the future. The European legislator has not dealt with this issue comprehensively. In literature, the discussion regarding the VAT treatment of cryptocurrencies is still in its infancy. This article is therefore intended to illustrate the VAT treatment of cryptocurrencies. Among others, it analyses the exchange of cryptocurrencies, using cryptocurrencies as a means of payment and the mining of cryptocurrencies.