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1607, 2015
Opinion Of Advocate General Kokott: Tax legislation – Value-added tax – Exchange of the virtual currency – bitcoin – for a conventional currency
In these proceedings the Court of Justice will for the first time address the question of the treatment for VAT purposes of the exchange of the virtual currency âbitcoinâ for conventional currencies. To this end, further clarification is required of the scope of the exemptions for financial transactions in particular.
