Esteban van Goor

European legislators, regulators and authorities in general are clearly struggling with understanding
Bitcoin and the VAT treatment of Bitcoin. However, the CJEU may shed some light in the Hedqvist case and serve as a harmonizing accelerator for the EU VAT treatment of Bitcoin. In this paper, we explain why.

A report and in-depth VAT analysis of the Advocate General's opinion in the Hedqvist- case, pending with the European Court of Justice. The Hedqvist-case ruling may provide essential answers on VAT treatment of bitcoin and other virtual currencies in the European Union.

Taxation policy is lagging behind on bitcoin, although various countries have already put legislation or policy into place. In this paper we cover the current, direct and indirect tax characterizations
of bitcoin and transactions relating to this. Moreover, an analysis is made on how a more harmonized approach is required and why – and which – transactions concerning bitcoin should be exempt or out of scope for VAT purposes. The indirect tax part of this paper is based on our indirect tax… عرض المزيد

Taxation policy is lagging behind on bitcoin, although various countries have already put legislation or policy into place. In this paper we cover the current, direct and indirect tax characterizations
of bitcoin and transactions relating to this. Moreover, an analysis is made on how a more harmonized approach is required and why – and which – transactions concerning bitcoin should be exempt or out of scope for VAT purposes. The indirect tax part of this paper is based on our indirect tax position paper on bitcoin, which was presented to the OECD on November 20, 2014. عرض أقل

In this article I explore the forthcoming EU VAT changes due to come into force as of 1 January, 2015 and the impact of these changes for online gambling operators. http://www.gamblingcompliance.com/regulatory-reports/special-report-forthcoming-eu-vat-changes-2015#!

In this article I describe the VAT implications within a peer-to-peer electronic cash system such as Bitcoin. I also elaborate on the specific implications for iGaming businesses if they would like to allow their players to use Bitcoin.

Send me a PM for a copy of the article.

I wrote this article together with dr. Alan Littler (Kalff Katz & Franssen). The purpose of this article is to provide an insight with respect to the EU law/(Dutch) tax implications of the server requirements mentioned in the Dutch proposed bill on the regulation of remote gaming.

The topic of this article is about the coherence between Dutch Gaming Tax and VAT. In this article I also elaborate on the upcoming changes within EU VAT law, which will have an impact on e-service providers.

This article is dedicated to the Green Paper (consultation) of the European Commission in relation to the future of VAT. Based on this green paper I performed a research on the future of VAT and provided the European Commission with my input in this regard (i.e. on behalf of Taxand). In my view there are some topics which should be further investigated by the European Commission, amongst with:
• The EU VAT legislation with regard to games of chance;
• The EU VAT legislation with regard to… عرض المزيد

This article is dedicated to the Green Paper (consultation) of the European Commission in relation to the future of VAT. Based on this green paper I performed a research on the future of VAT and provided the European Commission with my input in this regard (i.e. on behalf of Taxand). In my view there are some topics which should be further investigated by the European Commission, amongst with:
• The EU VAT legislation with regard to games of chance;
• The EU VAT legislation with regard to holding companies;
• The EU VAT legislation with regard to the right to recover input VAT;
• The evolution of the economy and the corresponding adjustments within VAT law.

This article is written in Dutch. Please send me an e-mail in case you would like to receive a copy. عرض أقل

On behalf of Taxand I wrote a report on the Green Paper (consultation) launched by the European Commission; in relation to the future of VAT.

In this report I describe my vision on the future of VAT with regard to:
• The EU VAT legislation with regard to games of chance;
• The EU VAT legislation with regard to holding companies;
• The EU VAT legislation with regard to the right to recover input VAT;
• Application of a flat rate with the EU;
• The impact of VAT exemptions… عرض المزيد

On behalf of Taxand I wrote a report on the Green Paper (consultation) launched by the European Commission; in relation to the future of VAT.

In this report I describe my vision on the future of VAT with regard to:
• The EU VAT legislation with regard to games of chance;
• The EU VAT legislation with regard to holding companies;
• The EU VAT legislation with regard to the right to recover input VAT;
• Application of a flat rate with the EU;
• The impact of VAT exemptions within the EU;
• The VAT treatment of intra-EU transactions (goods / services);
• The concept of fixed establishment;
• The integration of new concept for the actual payment of VAT;
• The evolution of the economy and the corresponding adjustments within VAT law.
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The topic of this article is the VAT treatment of games of chance within the EU. In this article I describe thoroughly the VAT rules with regard to games of chance provided by the European VAT Directive. Subsequently, I describe corresponding case law with regard to these rules. One of my conclusions is that the EU VAT rules with regard to games of chance do not lead to harmonisation between Member States, and consequenly, leads to (legal) uncertainty within the EU.

This article is… عرض المزيد

The topic of this article is the VAT treatment of games of chance within the EU. In this article I describe thoroughly the VAT rules with regard to games of chance provided by the European VAT Directive. Subsequently, I describe corresponding case law with regard to these rules. One of my conclusions is that the EU VAT rules with regard to games of chance do not lead to harmonisation between Member States, and consequenly, leads to (legal) uncertainty within the EU.

This article is written in Dutch. Please send me an e-mail in case you would like to receive a copy. عرض أقل

The topic of this article is the Dutch VAT treatment of games of chance. In this article I describe thoroughly the definition of games of chance provided by Dutch gaming tax law. Subsequently, I describe the impact of cohesion between Dutch gaming tax law and Dutch VAT law and the impact on the VAT position of companies providing games of chance, i.e. the impact on the right to recover input VAT.

This article is written in Dutch. Please send me an e-mail in case you would like to receive… عرض المزيد

The topic of this article is the Dutch VAT treatment of games of chance. In this article I describe thoroughly the definition of games of chance provided by Dutch gaming tax law. Subsequently, I describe the impact of cohesion between Dutch gaming tax law and Dutch VAT law and the impact on the VAT position of companies providing games of chance, i.e. the impact on the right to recover input VAT.

This article is written in Dutch. Please send me an e-mail in case you would like to receive a copy. عرض أقل

This article is related to the VAT changes within the Netherlands, i.e. the implemantation of the so called 'VAT package' on January 1, 2010. In this article the rules (anno 2010) with regard to the time VAT becomes due are described, i.e. in specific with regard to cross-border (intra-EU) transactions.

This article is written in Dutch. Please send me an e-mail in case you would like to receive a copy.

The topic of this article is the development of the principle of abuse of law within the Netherlands. In 2010 there was still a lot of uncertainty on how to interprete this principle, and thus, it was not clear what the impact would be. In this article I described the development of this principle and the status of this principle anno 2010.

This article is written in Dutch. Please send me an e-mail in case you would like to receive a copy.