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Category Archives: Blog

EU commission propose comprehensive reform of EU VAT rules

EU commission propose comprehensive reform of EU VAT rules
Following up on the VAT Action Plan of April 2016, the European Commission published a comprehensive proposal aimed at adopting a definitive VAT system for intra-EU cross border trade based on the "destination principle", i.e. taxation in the Member State of destination of the goods. The definitive VAT system shall replace the transitional VAT system...
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Bitcoins and other virtual currencies in the light of Value Added Tax and Income Tax

Bitcoins and other virtual currencies in the light of Value Added Tax and Income Tax

Value Added Tax (VAT)

Purchase and sale of bitcoins and other virtual currencies against conventional currencies is according to the sale of legal tender currencies VAT free. This is a result of a decision by the European Court of Justice Rs C-264/15 Hedqvist dated 22nd Oct 2015. Up to now it is not clear whether the exchange...
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