Virtual Currencies, M-Payments and VAT: Ready for the Future?

Redmar A. Wolf
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Redmar A. Wolf: VU University of Amsterdam

Chapter 10 in Bitcoin and Mobile Payments, 2016, pp 231-249 from Palgrave Macmillan

Abstract: Abstract VAT is a critical factor for the success of Bitcoin and other virtual currencies. The EU Court of Justice has recently decided that bitcoins should be treated as regular money, at least for purposes of VAT. The author addresses the implications of this decision and considers which VAT related questions are still left outstanding for Bitcoin. He concludes with some remarks about the VAT aspects of m-payments.

Keywords: European Union; Advocate General; Legal Tender; Virtual Currency; Digital Currency (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:pal:psincp:978-1-137-57512-8_10

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DOI: 10.1057/978-1-137-57512-8_10

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