The term “cryptoactives” encompasses the so-called “fungible tokens” and “non-fungible-tokens”. The latter (“NFT’s”) are digital units of value, that represent, amongst others, rights concerning works of art, games, moveable property, collectable items or financial assets that can be digitally traded between individuals or legal entities.
Source Taxlab
Latest Posts in "European Union"
- Comments on ECJ C-472/24: AG Opinion on Taxation of Virtual Gold in Online Gaming
- Briefing document & Podcast: ECJ C-564/15 (Farkas) – Non-application Reverse-Charge, 50% tax penalty is disproportionate
- Pierrakakis at ECOFIN: Innovation and Digitalization as Europe’s Competitiveness Drivers
- Three Plead Guilty in €6.5 Million Tax Evasion and Money Laundering Case
- Transfer Pricing Adjustments and VAT Implications: Impact of Recent CJEU Decisions