A Comment to Court Of Justice Judgment C-264/14 on bitcoin VAT exemption

Stefano Capaccioli

The European Court of Justice gave Judgment C-264/14 on the VAT treatment of bitcoin and virtual currencies, interpreting Article 135 (1) of Directive 112/2006/EC, and in particular the letters d), e) and f). The Judgment C-264/14 declared that bitcoin and cryptocurrencies are VAT exempt as currency, although not legal tender.



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