Exchanges in Bitcoins are exempt from VAT and fall within Article. 135 Abs. 1 BUCHST. e of Directive 2006/112
1. Art. 2 Abs. 1 BUCHST. c of Council Directive 2006/112 / EC of 28. November 2006 on the common system of VAT is to be interpreted, standing that transactions such as those at issue in the main proceedings, consisting Exchange conventional currencies in units of virtual currency "Bitcoin" and vice versa, which are executed for an amount, corresponding to the margin, represented by the difference between the price, to which the economic operator concerned buys currencies, and the price, at which he sells them to its customers, is formed, constitute paid services provided for the purposes of that provision. 2. Art. 135 Abs. 1 BUCHST. e of Directive 2006/112 must be interpreted, that services such as ...
