European Court of Justice (Fifth Chamber)

T. von Danwitz, President of the Fourth Chamber, acting as President of the Fifth Chamber, D. Šváby, A. Rosas (Rapporteur), E. Juhász and C. Vajda, (Judges), J. Kokott, Advocate General

Judgment delivered 22 October 2015*

Value added tax – Transactions to exchange the bitcoin virtual currency for traditional currencies, which are legal tender – (1) Whether a supply of services for consideration – (2) Whether exemption applies – Directive 2006/112 (the Principal VAT Directive), art. 2(1)(c) and 135(1)(d) to (f).

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.