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Bitcoin and virtual currencies. Reflections in the wake of the CJEU’s bitcoin VAT judgement (Bitcoin e valute virtuali. Alcune riflessioni alla luce della deci-sione della Corte di Giustizia UE sul regime IVA applicabile ai bitcoin)
Örebro University, School of Law, Psychology and Social Work.
2016 (English)In: Tax Law Quarterly (Rivista trimestrale di Diritto Tributario), ISSN 2280-1332, Vol. 4, p. 949-974Article in journal (Refereed) Published
Abstract [en]

This paper discusses the CJEU’s case in Skatteverket v. David Hedqvist, dealing withthe VAT treatment of bitcoin transactions. The research reaches the conclusion that, although the CJEU’s final decision is sound, it does not consider the current case law and literature on this point, resulting stricti juris lacking of a legal reasoning in its essential parts and also quite problematic, since it reduces the discussion to a mere linguistic issue.

Abstract [it]

L’articolo commenta la sentenza Skatteverket v. David Hedqvist che affronta il trattamento IVA di transazioni bitcoin. L’indagine consente di concludere che, sebbene condivisibile nella sua conclusione finale, la decisione della Corte di Giustizia Europea non considera la giurisprudenza e la dottrina correnti, risultando carente stricti juris di motivazione nei suoi punti essenziali e problematica nel suo ridurre la quaestio in discussione ad un puro problema linguistico.

Place, publisher, year, edition, pages
Turin, Italy: G. Giappichelli Editore , 2016. Vol. 4, p. 949-974
Keywords [en]
VAT Directive, exemptions, bitcoin, virtual currencies, digital economy
Keywords [it]
Direttiva IVA, esenzioni, bitcoin, valute virtuali, economia digitale
National Category
Law (excluding Law and Society)
Research subject
Law
Identifiers
URN: urn:nbn:se:oru:diva-64022OAI: oai:DiVA.org:oru-64022DiVA, id: diva2:1172781
Note

Issued in 2017 even if formally stating 2016, was not added to publications in 2016

Available from: 2018-01-10 Created: 2018-01-10 Last updated: 2018-01-11Bibliographically approved

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Trenta, Cristina

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CiteExportLink to record
Permanent link

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Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
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Language
  • de-DE
  • en-GB
  • en-US
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  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
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  • asciidoc
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