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Virtual Currencies, M-Payments and VAT: Ready for the Future?

In: Bitcoin and Mobile Payments

Author

Listed:
  • Redmar A. Wolf

    (VU University of Amsterdam)

Abstract

VAT is a critical factor for the success of Bitcoin and other virtual currencies. The EU Court of Justice has recently decided that bitcoins should be treated as regular money, at least for purposes of VAT. The author addresses the implications of this decision and considers which VAT related questions are still left outstanding for Bitcoin. He concludes with some remarks about the VAT aspects of m-payments.

Suggested Citation

  • Redmar A. Wolf, 2016. "Virtual Currencies, M-Payments and VAT: Ready for the Future?," Palgrave Studies in Financial Services Technology, in: Gabriella Gimigliano (ed.), Bitcoin and Mobile Payments, chapter 10, pages 231-249, Palgrave Macmillan.
    • Handle: RePEc:pal:psincp:978-1-137-57512-8_10
    DOI: 10.1057/978-1-137-57512-8_10
    as

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