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Gold Coins in Gielinor game not a euro or bitcoin, but type of monopoly money, so no VAT exemption

X operated a business buying and selling coins for the computer game Gielinor. Players purchased coins from X using real currency, and X transferred the coins to their in-game characters. X argued that the coins were a form of payment and should be exempt from VAT, but both the lower court and the appellate court ruled against X. The courts determined that the coins did not meet the criteria for exemption since they were not considered legal tender and served a purpose beyond acting as a payment method. The sale of the coins was classified as a transfer of licensing rights and was subject to VAT. The court also rejected X’s claim of applying the margin scheme and equality principle.

Source: futd.nl

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