Sean Murphy (UK)

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The Court of Justice of the European Union has ruled that the services of a Bitcoin exchange in exchanging Bitcoin for a traditional currency is exempt from VAT on the basis of the ‘currency’ exemption (Skatteverket v David Hedqvist Case C-264/14). VAT is imposed across the European Union Member States. To date, there has been no consistency of approach within the EU. In some places Bitcoin is subject to VAT; in others it is exempt.…
Norton Rose Fulbright’s global cryptocurrency team has produced a global legal and regulatory guide to cryptocurrencies. The guide will be issued in a series of chapters, published monthly: Introduction to cryptocurrencies; The legal nature of cryptocurrency; Insuring cryptocurrency risks; Taxation of cryptocurrencies; Cryptocurrency litigation risks; Taking security over cryptocurrency; Cryptocurrencies crime and compliance; and Regulation of cryptocurrencies.…