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Do you pay taxes on Bitcoin in Italy? There is no Italian law that requires an owner of Bitcoins or other cryptos to declare that he/she owns cryptos, nor does he/she have to pay taxes just because he/she is holding cryptocurrencies. At present, there is no Italian law that regulates taxes due on capital gains obtained from cryptocurrency transactions, risoluzione 72 bitcoin, such as Bitcoin, Ethereum, Ripple, Litecoin, Iota. For this reason, it is not clear what a taxpayer must do in case
Read more →Il regime fiscale delle criptovalute
Se indubbio è il dato che le criptovalute (bitcoin in particolare) siano state concepite come strumento di pagamento svincolato dai tradizionali circuiti bancari e finalizzato risoluzione 72 bitcoin drastica risoluzione 72 bitcoin dei costi di intermediazione, nella prospettiva della qualificazione giuridica delle stesse non pochi dubbi sorgono in merito alla classificabilità delle valute virtuali come “moneta” in senso tecnico.
Secondo la teoria statalista solo lo Stato sovrano ha il potere di creare moneta conferendole il potere liberatorio delle obbligazioni pecuniarie (corso legale) e imponendone il corso forzoso mercé l'impossibilità per i creditori di rifiutarla come mezzo di pagamento.
La teoria economicad'altro canto, attribuisce alla moneta tre funzioni principali:
- mezzo di scambio per l'acquisto di beni e servizi;
- riserva di valore;
- unità di conto atta alla quantificazione del valore di beni e servizi.
Da entrambe le prospettive le valute virtuali non soddisfano i requisiti per potere essere assimilate tout court alla moneta c.d. “fiat&rdquo.
Secondo la teoria statalista nessuno Stato (ad risoluzione 72 bitcoin del Giappone, sia pure con le peculiarità del caso) viiiha riconosciuto alle stesse corso legale sicché le valute virtuali non hanno valore liberatorio delle obbligazioni pecuniarie salvo che detto valore non sia convenzionalmente accettato dalle parti su base puramente volontaria.ix
Peraltro, anche sotto il profilo funzionale proprio della teoria economica della moneta, la criptovaluta difficilmente soddisfa if i invest 200 in bitcoin tre requisiti sopra evidenziati considerato che l'accettazione su base puramente volontaria del pagamento in criptomoneta non consente di considerarla mezzo di scambio, l'estrema erraticità delle quotazioni ne compromette la funzione di riserva di valore e la combinazione delle due criticità testé descritte ne ostacola l'utilizzo come unità di conto nei termini sopra specificati.
“Allo stato attuale, quindi, nonostante i bitcoin abbiano un’apparenza tecnica molto simile alla moneta scritturale e/o elettronica, risoluzione 72 bitcoin, non sarebbe possibile qualificarli come “valuta” (poiché non hanno corso legale), né come “moneta” (in quanto non assolvono perfettamente le funzioni richieste dalla teoria economica” x
Sotto altro profilo la criptovaluta non può neanche essere equiparata a un mezzo di pagamento in valuta ai sensi dell'art. 17 bis.comma1, del www.oldyorkcellars.com n. / tanto è vero che il legislatore ha introdotto risoluzione 72 bitcoin specifico comma al citato art. 17 bis per regolare l'operatività in valute virtuali distinte dalle valute legali.
“Ai sensi del comma 8 bis, risoluzione 72 bitcoin, art. 17bis, Dlgs /, “i prestatori di servizi relativi all’utilizzo di valute virtuali sono tenuti all’iscrizione in una sezione speciale del registro dei cambiavalute”, con conseguenti obblighi antiriciclaggio ai sensi del comma 2, risoluzione 72 bitcoin, art. 1, lett. ff) e qq), Dlgs /. Ciò implica, indirettamente, che le E-Coin, pur assimilabili, non sono definite dal Legislatore civilistico mere “valute”, talché non vi sarebbe stata - in quel caso - necessità alcuna di introdurre una sezione speciale se rientrassero tout court nell’alveo dell’oggetto dell’attività dei cambiavalute stessi.”xi
Per altro verso poco convincenti appaiono i tentativi di qualificare la valuta virtuale facendo ricorso alla categoria del bene giuridico ex art. cpc, quale documento informatico ai sensi del CADxii o alla stregua di beni immateriali (difettando in tal senso una norma tipizzante).
Su www.oldyorkcellars.com è disponibile il volume:
Bitcoin e CriptovaluteStefano Loconte, IL FISCO,Acquista ora
3. LE ICO (INITIAL COIN OFFER)
Alla blockchain, agli smart contracts ed alle VV è strettamente legato il fenomeno delle ICO (Initial Coin Offer) acronimo con il quale si indicano le offerte al pubblico di token digitali che conferiscono al possessore finanziatore il diritto di ottenere beni o servizi dall’emittente e di scambiarli in criptovalute. Le Ico si stanno sempre più affermando nella prassi commerciale digitale di finanziamento delle start up, imprese di nuova costituzione che intendono realizzare e finanziare un progettoxiii, risoluzione 72 bitcoin. Si tratta di una forma di crowdfundingxiv realizzato mediante la generazione di token (gettoni) digitali i quali possono essere negoziati e scambiati su piattaforme online (la più nota e strutturata è certamente quella di Ethereum).
Detti token si distinguono sinteticamente in due categorie:
- utility token: e-coin privi di asset sottostanti e di controparti; utilizzabili come una vera e propria criptovaluta);
- securities token: i quali conferiscono diritti nei confronti di una controparte o rappresentano determinati asset sottostanti.
4, risoluzione 72 bitcoin. PROBLEMATICHE FISCALI
La complessità della questione relativa alla qualificazione giuridica delle VV riverbera non poche incertezze in ordine al trattamento fiscale ad esse applicabile.
Per quanto le criptovalute esistano ormai da quasi un decennio solo la loro recente “esplosione” sia in termini di utilizzo che di valorexv (ed il conseguente consolidarsi di patrimoni anche ingenti) ha posto una serie di interrogativi sia in capo agli utilizzatori (giustamente timorosi delle “attenzioni” e degli appetiti del fiscospecie in tempi di “reddito di cittadinanza”) che della stessa amministrazione finanziaria.
Il range delle problematiche aperte è ampio: 1, risoluzione 72 bitcoin. tassazione dei proventi (e delle eventuali perdite) per una persona fisica; 2. obblighi di monitoraggio RW; 3. assoggettabilità o meno ad IVAFE; 4. assoggettabilità ad imposta sulle successioni e sulle donazioni al supero delle franchigie; 5. trattamento in bilancio per possessori imprese; 6. assoggettabilità ad Irap xvi.
L'unico documento fiscale in cui si fa riferimento al bitcoin è la risoluzione dell'Agenzia delle Entrate n. 72/Exvii in risposta ad interpello sull'inquadramento fiscale delle operazioni di acquisto e cessione di moneta virtuale.
Il caso affrontato riguarda una società svolgente attività di cessione e acquisto di bitcoin in cambio di valuta "tradizionale".xviii
Lo schema alla base delle predette operazioni è stato così sintetizzato:
- in caso di ordine di acquistare, il cliente anticipa le risorse finanziarie alla società che, effettuato l'acquisto di bitcoin, provvede a registrare nel wallet del cliente i codici relativi ai bitcoin acquistati;
- in caso di ordine di vendere, la società preleva dal cliente i bitcoin e gli accredita, successivamente al completamento effettivo della vendita, la somma convenuta.
Il ricavo (o la perdita) per la società è rappresentato dalla differenza tra quanto anticipato dal cliente e quanto speso dalla società per l'acquisto o tra quanto incassato dalla società per la vendita e quanto riversato al cliente.
Con riferimento alla consistenza di valuta virtuale, detenuta dalla società a fine esercizio la stessa deve essere valutata in base al cambio in vigore alla data di chiusura dell’esercizio, vale a dire alla media delle quotazioni ufficiali rinvenibili sulle piattaforme on line in cui avvengono risoluzione 72 bitcoin compravendite di valute virtuali.
In assenza di uno specifico appiglio normativo e giurisprudenziale, basandosi solamente sulla sentenza della CGUE, C/14 (Skatteverket v. David Hedqvist), l'AdE perviene alla conclusione che, ai fini della tassazione diretta, le persone giuridiche debbano essere soggette ad IRES per i componenti positivi di reddito e ad IRAP per il valore della produzione netta.
Con riguardo alle persone fisiche, estranee all’esercizio di arti o professioni ovvero ad attività d’impresa, la risoluzione precisa che la compravendita risoluzione 72 bitcoin tali valute non comporta l’emissione di reddito imponibile in quanto «le operazioni a pronti (acquisti e vendite) di valuta non generano redditi imponibili mancando la finalità speculativa».
Diversamente quando la compravendita di criptovalute è stata effettuata con intento speculativo il regime fiscale dovrebbe (il condizionale è d'obbligo) essere quello della imponibilità.
In effetti qualora si sposasse la tesi dell'assimilabilità delle criptovalute alle valute risoluzione 72 bitcoin dei wallet ai conti correnti le eventuali plusvalenze derivanti dalle operazioni di trading avrebbero rilevanza fiscale al superamento della soglia di € ,69 (art. 67 co.1 ter TUIR).
Si deve infatti tenere a mente che in forza dell'art. 67, co.1, lettera c-ter del TUIR vengono qualificati come redditi diversi “le plusvalenze, diverse da quelle di cui alle lettere c) e c-bis), realizzate mediante cessione a titolo oneroso ovvero rimborso di titoli non rappresentativi di merci, di certificati di massa, di valute estere, oggetto di cessione a termine o rivenienti da depositi o conti correnti, risoluzione 72 bitcoin, di metalli preziosi, sempreché siano allo stato grezzo o monetato, e di quote di partecipazione ad organismi d'investimento collettivo. Agli effetti dell'applicazione della presente lettera si considera cessione a titolo oneroso anche il prelievo delle valute estere dal deposito o conto corrente&rdquo.
Aderendo a questa impostazione ne dovrebbe conseguire l'obbligo di compilazione del quadro RW ai fini del monitoraggio fiscale in quanto classificabili quali “altre attività suscettibili di risoluzione 72 bitcoin reddito&rdquo.
Restano tuttavia molti dubbi sulla correttezza di siffatta impostazione interpretativa per altro potenzialmente foriera di sensibili rischi sanzionatori in caso di omessa compilazione del quadro RW.
L'AdE con risposta n. 14 del xixha fornito precisazioni in ordine al regime IVA, IRES ed IRAP per la cessione di token digitali (vedi sopra).
CONCLUSIONI
La complessità delle questioni poste dalla “rivoluzione blockchain” (in ordine alla quale pure si registrano voci critiche o scettiche) xx certamente non può trovare compiuta ed esaustiva trattazione nel breve spazio di questo articolo così come lungi dall'essere risolti in via legislativa sono i molteplici e critici problemi posti dal diffondersi delle criptovalute non essendovi, allo stato, unanimità di vedute in ordine alla loro qualificazione giuridica e, conseguentemente, al trattamento fiscale ad esse applicabile. La dirompente carica innovativa dei fenomeni descritti rende nitidamente chiara la difficoltà di elaborare soluzioni normative in grado di trovare un punto di equilibrio tra la sostanziale “anarchia” dell'innovazione tecnologica e le esigenze di regolamentazione tanto più urgenti quanto maggiori sono le dimensioni delle ricadute pratiche della stessa (innovazione) sull'economia e la finanza con inevitabile coinvolgimento di delicatissimi aspetti relativi alla tutela degli investitori, alla disciplina tributaria ed alla preservazione dell'ordine pubblico.
(Altalex, 9 novembre Articolo di Gianfabio Cantobelli)
_______________
ii Bitcoin con la B maiuscola indica la tecnologia ed il network costituito dai vari “nodi” peer-to-peer i quali gestiscono la criptovaluta bitcoin (con iniziale minuscola)per approfondimenti “Bitcoin revolution. La moneta digitale alla conquista del mondo” www.oldyorkcellars.com Ulrico Hoepli Editore
iii "Una versione puramente peer-to-peer di denaro elettronico permetterebbe di spedire direttamente pagamenti online da un’entità ad un’altra senza passare tramite un’istituzione finanziaria, risoluzione 72 bitcoin. Le firme digitali offrono una soluzione parziale al problema, ma i benefici principali sono persi se una risoluzione 72 bitcoin persona di fiducia è ancora richiesta per prevenire la doppia spesa. Proponiamo una soluzione al problema della doppia spesa mediante l’utilizzo di una rete peer-to-peer” www.oldyorkcellars.com
v BCE “Virtual Currency Schemes – A Further Analysis”, February
vii - aperte: tutta la rete legata alla moneta partecipa alla creazione di moneta;
- chiuse: tutte le monete sono pre-generate dal soggetto creatore della moneta;
- pubbliche: con Database, Tecnologia Crittografica e rete di elaborazione libere, condivise e pubbliche;
- private: con Database, Tecnologia Crittografica e rete di elaborazione proprietarie e riservate a un circuito ristretto e privato.
ix Per approfondimenti: R. Bocchini, “Lo sviluppo della moneta virtuale: primi tentativi di inquadramento e disciplina tra prospettive economiche e giuridiche”, in Diritto dell’Informazione e dell’informatica (II),fasc. 1, febbraiop, risoluzione 72 bitcoin. 27; N. Vardi, risoluzione 72 bitcoin, “Criptovalute” e dintorni: alcune considerazioni sulla natura giuridica dei bitcoin”, inDiritto dell’Informazione e dell’informatica (II), fasc. 3, giugnop. ; G. Gasparri, “Timidi tentativi giuridici di messa a fuoco del Bitcoin: miraggio monetario crittoanarchico o soluzione tecnologica in cerca di un problema?”, in Diritto dell’Informazione e dell’informatica (Il), fasc. 3,p. ; BCE, “Virtual Currency Schemes – A Further Analysis”, February ; Banca d’Italia, Avvertenza sull’utilizzo delle cosiddette “valute virtuali”, risoluzione 72 bitcoin, 30 gennaio
xii Codice Amministrazione Digitale - D. Lgs 82/, vedi nota x.
xx v. "Blockchain? Sì, ma con cognizione di causa!“; "Blockchain, il nuovo dio tecnologico un bluff - L'illusione della tecnologia «neutra». Cosa c'è dietro il mondo blockchain” di Martino Cervo 22 settembre - La Verità
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Do you pay taxes on Bitcoin in Italy?
There is no Italian law that requires an owner of Bitcoins or other cryptos to declare that he/she owns cryptos, nor does he/she have to pay taxes just because he/she is holding cryptocurrencies. At present, there is no Italian law that regulates taxes due on capital gains obtained from cryptocurrency transactions, such as Bitcoin, risoluzione 72 bitcoin, Ethereum, Ripple, Litecoin, Iota. Earnest money deposit washington state this reason, it is not clear what a taxpayer must do in case he obtains capital gains by buying and selling cryptos, risoluzione 72 bitcoin. According to many fiscal experts, if you are operating as a private citizen there is no speculative purpose and, thus, your income is not taxable, risoluzione 72 bitcoin, unless you pass the (equivalent to) €51, threshold for at least 7 days in a year.
What is Bitcoin according to the Italian Revenue Agency
A lot of people have been talking about Bitcoin, Ethereum, risoluzione 72 bitcoin, Ripple, Iota, Cardano, etc., and cryptocurrencies in general.
Considering the content of this post, it could be useful to start by clarifying what Bitcoin is, not from an in-depth technological point of view &#; which could be quite complicated and probably boring for some readers, perhaps information that is easy to find online &#; but according to the explanation given by the Italian Revenue Agency (Agenzia delle Entrate).
So far, the only Italian authority that has officially addressed the &#;issue&#; of Bitcoin has been the Italian Revenue Agency, with &#;Risoluzione n, risoluzione 72 bitcoin. 72/E&#;, dated September 2, (from now on &#;Resolution&#;). This Resolution, which does not clearly explain what Bitcoin is nor does it solve in a definitive way any of the issues related to Bitcoin, can be summarized in the following way. Please note that it is a summary and not a literal translation.
According to the above-mentioned Resolution, Bitcoin is a &#;virtual currency&#;, risoluzione 72 bitcoin. &#;cryptocurrency&#;, used as an alternative to the traditional currency that has legal tender and is issued by a monetary authority (EUR/USD)n1.
The circulation of Bitcoins as a means of payment is based on the voluntary acceptance by market operators, who, on the basis of trust, receive the coin as consideration in the exchange of goods and services, thus recognizing the exchange value regardless of a legal obligation. Therefore, it is a decentralized payment system that uses a peer to peer network that is not subject to any specific regulatory discipline or to a central authority that governs its stability in circulation.
Furthermore, cryptocurrencies are digital money maker lyrics country nature, being created and used on electronic devices such as smartphones, where they are stored in electronic &#;wallets&#;. Therefore, Bitcoins are freely accessible and transferable by the owner, who must be in possession of the necessary credentials, risoluzione 72 bitcoin, at any time without the need for third parties.
It should be added that Bitcoins are created (&#;mining process&#;) and work thanks to cryptographic codes and complex algorithmic calculations. The exchange of encrypted codes between users takes place by means of a software application.
Users use virtual currencies as an alternative to traditional currencies mainly as a means of payment to regulate trade in goods and services, but also for speculative purposes through online platforms that allow the exchange of Bitcoins with other traditional currencies (EUR/USD), based on the relative exchange rate.
As anticipated above, there was not much detail in the explanation of Bitcoin and its real applications given by the Agency and, above all, it did not explain that the technology on which Bitcoin is based is the revolutionary Blockchain technology.
Why is there all this interest in Bitcoin?
Bitcoin, and all the other coins (a.k.a. altcoins or alternative coins), generally referred to as cryptocurrencies, is the topic of the moment, for several reasons, among which the following ones can be taken into consideration.
First of all, because one single Bitcoin was worth $ 20, circa just a few risoluzione 72 bitcoin ago. Its value increased times in a few years. Inthe value of a Bitcoin was a few cents, then in it rapidly rose to $ and then to more than $ One Bitcoin was worth more than a thousand dollars during the last months of Over the following years, it went up and down in the range of $$ Starting from April/May its value went &#;parabolic&#; list of bitcoin atms in new jersey around $1, to $ 20, in six months circa, risoluzione 72 bitcoin. Today, one Bitcoin is worth $9, (February 15, ), but according to some experts, risoluzione 72 bitcoin, it could go back up to $, or even $ or more.
Even though altcoins did not increase their value like Bitcoin, a lot of them had an incredibly fast risoluzione 72 bitcoin, in some cases going up 50/70/% or more in risoluzione 72 bitcoin short period of time, or even in a single day. For example, Ethereum risoluzione 72 bitcoin from $ (September ) to $ 1, (January ) in just four months circa.
Considering that a lot of people who were so wise as to buy one or more Risoluzione 72 bitcoin, or other coins, at an early stage and hold them in their wallets for several days/months/years became millionaires, it is easy to understand why it got so much public attention.
Another reason that contributed to its diffusion may be due to the fact that cookie run earn coins consider Bitcoin as &#;digital gold&#;. Regardless of its price fluctuation, several investors think that holding Bitcoin/s for a long period of time could be a very profitable investment. It needs to be considered that according to the founder of Bitcoin, known with the pseudonym of Satoshi Nakamoto, there will only ever be 21, Bitcoin in circulation. So, according to some experts, this limited supply will increase its value over time.
Furthermore, Bitcoin has captured the interest of many, especially of those who are more tech-savvy, because of its revolutionary technology. As a matter of fact, Bitcoin is based on Blockchain technology.
Just to have a very general idea, a Blockchain consists of a series of blocks, risoluzione 72 bitcoin, which are linked to each other and secured using cryptography. Each block contains a hash of the previous block, and records data. For example, with reference to the buying and selling of cryptocurrencies, risoluzione 72 bitcoin, every single transaction is recorded into these blocks. Therefore, Blockchain is an open, decentralized, distributed ledger that can record data of every single transaction, including addresses and balances, between two parties. The data is distributed and cannot be deleted or altered, making transactions safe. With this technology it is possible, for example, to record every detail of a cryptocurrency transaction without the need of an intermediary (e.g, risoluzione 72 bitcoin. a bank).
Blockchain technology, risoluzione 72 bitcoin, originally created by the mysterious Satoshi Nakamoto for Bitcoin inwhich is used by almost all the other cryptos, is now entering our everyday lives, and it is considered to have countless applications in almost every field. For this reason, we will need to address this very interesting topic and its possible uses in other posts.
Another key element is decentralization. As said above, it is a decentralized system that uses a peer to peer network. It is based on &#;consensus&#; and is not subject to a central authority (e.g. ECB). Thus, payments risoluzione 72 bitcoin made directly between two parties without the need of a third party, for example, an intermediary like a bank. Fees are very low, and even cross-border transactions are completed in minutes, with Bitcoin, or seconds, with other coins.
There are many other aspects, including some unclear or negative aspects related to cryptos (lack of regulation, volatility, etc.), risoluzione 72 bitcoin, that deserve to be investigated in a dedicated post.
Should you pay taxes on Bitcoin?
The first thing that must be said is that in case a store or a merchant accepts Bitcoin or other cryptos as a means of payment, it will still be a payment made for the purchase of a skatt pa bitcoin norge or service and, therefore, risoluzione 72 bitcoin, it is subject to taxes just like when receiving a payment in euros or dollars. So the fact that a store receives the payment for the selling of a product in Bitcoin does not exonerate its owner from issuing a receipt/invoice and paying the related taxes, according to the Italian general rules on taxes on income.
Moreover, in the traditional &#;fiscal world&#;, what is taxed is not the &#;tool&#; itself but the possible profit risoluzione 72 bitcoin gain &#; plusvalenza) which the owner of a tool obtains from selling that tool at a higher price than the purchasing price.
For this reason, there is no Italian law that requires an owner of Bitcoins or other cryptos to declare that he/she owns cryptos, nor does he/she have to pay taxes just because he/she is holding cryptocurrencies.
At present, there is no Italian law that regulates taxes due on capital gains obtained from cryptocurrency transactions, such as Bitcoin, Ethereum, Ripple, Litecoin, Iota. For this reason, it is not clear what a taxpayer must do in case he obtains capital gains by buying and selling cryptos.Therefore, risoluzione 72 bitcoin, we need to refer to Resolution no. 72/E of the Italian Revenue Agency, as the only official document on the subject issued by an Italian authority.
One important thing that is said in the above-mentioned Resolution is that in case you are making capital gains (plusvalenza) as an entrepreneur in the context of a business activity, your profits will be subject to taxation, according to the general Italian rules on taxation (but in this case no VAT is due).
On the contrary, the Resolution clearly expresses that with reference to private citizens these kinds of transactions (buying and selling cryptocurrencies) do not generate taxable income because they lack the speculative purpose.
This official statement made by the Agency does not clarify or resolve the issue, rather it only generates more confusion in the taxpayer. As a matter of fact, the Resolution does not clearly state what happens if there is a speculative purpose, or that you have to pay taxes only if you pass a certain threshold, or other. From a literal interpretation, risoluzione 72 bitcoin, it seems that every time a private citizen is making a transaction there is no speculative purpose, which is very hard to believe. In fact, it is unclear why you should buy and sell cryptos if not for a speculative purpose.
So, it appears that if you are operating as an entrepreneur in a business context, risoluzione 72 bitcoin, your income is taxable, but if you are operating as a private citizen there is no speculative purpose and, thus, the income is not taxable.
In light of risoluzione 72 bitcoin above, there are at least three major opinions on this issue among fiscal specialists.
Some say that if there is no specific law that obliges you to pay, and if the Revenue Agency says that your income is not taxable if you are a private citizen, this means that you are not required to declare capital gains that are not to be taxed.Should you consider this interpretation a valid one, you might want to consider that if you are making profits, sooner or later you will want to convert cryptos into Fiat currencies (e.g. USD/EUR), risoluzione 72 bitcoin, and transfer your profits from your exchange/wallet to your bank account.Once you do this, the Italian Revenue Agency, which is empowered to check your account, could ask for clarification about where that money is coming from.A fiscal assessment is not pleasant.Others say that your profits should be declared in your annual tax report as money held abroad, risoluzione 72 bitcoin. We have to confess that we do not fully understand this solution.It might make sense if you convert your cryptos into Fiatand then hold the money in the exchange, which usually is a website that is generally based abroad. However, in our opinion, this could be complicated if you want to exchange your Fiatinto cryptos again after you pay your taxes, risoluzione 72 bitcoin, and also because at a certain point you will want to take your money back to Italy. According to other specialists, you should declare your profits in your annual tax report, calculating them just like if, for example, you were trading on a forex market, and pay your taxes accordingly.When you buy a coin at a certain price in dollars you generally predict that that coin&#;s value will go up, so that you will be able to sell it at a higher price (in dollars). So, even if you hold a coin for a long period of time it appears that it is not very different from forex trading, where you buy a currency predicting that its value will go up or down in comparison to the value of another currency to which the first one is paired.In this case, risoluzione 72 bitcoin, the tax rate will be 26% on your risoluzione 72 bitcoin gains, but only if you pass the (equivalent to) €51, threshold for at least 7 days in a year. In our opinion, this last one is the correct solution to the payment of taxes on your capital gains generated on cryptocurrency transactions.
So at the moment, it seems that there is a bit of risk associated with whatever you decide to do. If you do not pay taxes on your capital gains, you may be safe for some time, but you will still risk a tax assessment by the Revenue Agency, and/or that you will have to pay taxes later on. On the contrary, if you do pay taxes, for example, based on the 26% rate, you may discover later on that you were not obliged to pay that amount, which will mean that you paid taxes for no reason (although this seems unrealistic to us).
Therefore, at this point, the legislator should intervene to clearly establish if, risoluzione 72 bitcoin, in case of capital gains obtained from cryptocurrency transactions, the taxpayer is required to pay taxes and to what exact extent.
While in Italy we are discussing if and how to pay taxes on Bitcoin and altcoin transactions, in Switzerland it is possible to pay taxes with Bitcoins, risoluzione 72 bitcoin. Will Italy ever get there?
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L'articolo commenta la sentenza Skatteverket v. David Hedqvist che affronta il trattamento IVA di transazioni bitcoin. Mayweather money earned for fight consente di concludere che, sebbene condivisibile nella sua conclusione finale, la decisione della Corte di Giustizia Europea non considera la giurisprudenza e la dottrina correnti, risultando carente stricti juris di motivazione nei suoi punti essenziali e problematica nel suo ridurre la quaestio in discussione ad un puro problema linguistico.
Articoli correlati:direttiva iva - esenzioni - bitcoin - valute virtuali - economia digitale
This paper discusses the CJEU’s case in Skatteverket v. David Hedqvist, dealing with the VAT treatment of risoluzione 72 bitcoin transactions. The research reaches the risoluzione 72 bitcoin that, risoluzione 72 bitcoin, although the CJEU’s final decision is sound, risoluzione 72 bitcoin, it does not consider the risoluzione 72 bitcoin case law and literature on this point, resulting stricti jurislacking of a legal reasoning in its essential parts and also quite problematic, since it reduces the discussion to a mere linguistic issue.
Keywords: VAT Directive, exemptions, risoluzione 72 bitcoin, bitcoin, virtual currencies, digital economy
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