Δικαστήριο ΕΕ: Χωρίς ΦΠΑ οι ανταλλαγές παραδοσιακών νομισμάτων με Bitcoin

22 Οκτωβρίου 2015 | Νέες τεχνολογίες

Όλοι όσοι είχαν λογαριασμό Bitcoin τον περασμένο Ιούλιο, γλίτωσαν απο τους κεφαλαιακούς ελέγχους διότι δεν είναι συνδεδεμένο το χρηματικό σύστημα του Bitcoin με το τραπεζικό σύστημα της Ελλάδος…

~

Screen Shot 2015-10-22 at 8.30.04 AMΤο Δικαστήριο της Ευρωπαϊκής Ένωσης αποφάσισε σήμερα ότι οι ανταλλαγές των Bitcoin και των άλλων εικονικών νομισμάτων με συμβατικά νομίσματα θα πρέπει να εξαιρούνται από την επιβολή φόρου προστιθέμενης αξίας.

Η απόφαση αφορά σε δικαστική διαμάχη των φορολογικών αρχών της Σουηδίας με τον διαχειριστή ενός forum για bitcoins, αναφορικά με το αν θα πρέπει να χορηγηθεί αφορολόγητο καθεστώς στις ανταλλαγές παραδοσιακών νομισμάτων με κρυπτονομίσματα (link is external).

Ένα ιδιαίτερα σημαντικό στοιχείο της απόφασης αποτελεί η αναγνώριση του Bitcoin ως μέσου πληρωμών.

Συγκεκριμένα, η απόφαση του δικαστηρίου αναφέρει πως οι πράξεις ανταλλαγής παραδοσιακών νομισμάτων για μονάδες Bitcoin (και το αντίστροφο) συνιστούν παροχή υπηρεσιών, δεδομένου ότι αποτελούν ανταλλαγή μεταξύ διαφορετικών μέσων πληρωμής.

Τον Ιούλιο, ο γενικός εισαγγελέας του Δικαστηρίου της ΕΕ είχε επίσης εκφράσει, μέσω των προτάσεών του επί της υπόθεσης, την άποψη ότι τα Bitcoins θα πρέπει να εξαιρεθούν από το Φόρο Προστιθέμενης Αξίας (ΦΠΑ).

Η απόφαση αποτελεί μια μεγάλη νίκη για τους υποστηρικτές του Bitcoin, καθώς σημαίνει ότι οι οι Ευρωπαίοι θα μπορούν πλέον να τα αγοράζουν χωρίς την επιπλέον καταβολή φόρων, κάτι που αναμένεται να ενισχύσει ακόμα περισσότερα τη χρήση τους στις διεθνείς συναλλαγές.

Η απόφαση είναι διαθέσιμη στην αγγλική γλώσσα εδώ (link is external).

Θα υπάρξει ενημέρωση μόλις η απόφαση αναρτηθεί στα ελληνικά.

Λίνκ:  https://www.lawspot.gr/nomika-nea/dikastirio-ee-horis-fpa-oi-antallages-paradosiakon-nomismaton-me-bitcoin

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