Showing posts with label jurisdiction. Show all posts
Showing posts with label jurisdiction. Show all posts
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Jurisdiction in matters relating to a contract for the exchange of cryptocurrency units with traditional currencies

In my earlier post, I have argued that a contract for "the provision of services" within the meaning of Article 7(1)(b) of the Brussels I-bis Regulation should be interpreted as covering both a contract for the exchange of cryptocurrency units and traditional currencies and a contract for the storage of cryptocurrency...
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Jurisdiction in matters relating to a contract for the exchange of cryptocurrency units with traditional currencies

A court addressing the question whether it has jurisdiction to hear and determine a case in commercial matters decides it by applying its rules of jurisdiction. One of the most influential instruments containing rules of jurisdiction is the EU Regulation No 1215/2012 (a.k.a. Brussels Recast or Brussels I-bis). This post...
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VAT on transactions exchanging cryptocurrencies for traditional currencies and vice versa (comment on CJEU judgment 2)

The part of the judgment in which the Court held that transactions which consisted of the exchange of traditional currencies for bitcoin units and vice versa constituted the "supply of services" is relatively unremarkable. The "supply of services" and "supply of goods" are two main categories of economic activities taxable...