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+ <title>Petter Reinholdtsen: EU-domstolen konkluderer motsatt av Skatteetaten når det gjelder Bitcoin</title>
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+ <div class="title">
+ <h1>
+ <a href="http://people.skolelinux.org/pere/blog/">Petter Reinholdtsen</a>
+
+ </h1>
+
+</div>
+
+
+ <div class="entry">
+ <div class="title">EU-domstolen konkluderer motsatt av Skatteetaten når det gjelder Bitcoin</div>
+ <div class="date">22nd October 2015</div>
+ <div class="body"><p>Bitcoin er i litt vinden i Norge for tiden, med
+<a href="http://www.nrk.no/ytring/en-digital-robin-hood-1.12604681">kronikk
+om bitcoin-overføringer på tvers av landegrensene</A> hos NRK Ytring
+for to dager siden og
+<a href="https://tv.nrk.no/program/KOID25009815/kapital-bitcoin-en-digital-pengebinge">dokumentar
+om bitcoin</a> på NRK 2 i forgårs og i går. I den sammenhengen er det
+spesielt hyggelig med en gladnyhet fra EU om Bitcoin.</p>
+
+<p>I dag konkluderte EU-domstolen at
+<a href="http://curia.europa.eu/juris/document/document.jsf?text=&docid=170305&pageIndex=0&doclang=en&mode=req&dir=&occ=first&part=1&cid=604079">Bitcoin-kjøp
+fra Bitcoin-børser ikke er MVA-pliktig</a> (sak C‑264/14). Fant
+<a href="http://www.reuters.com/article/2015/10/22/us-bitcoin-tax-eu-idUSKCN0SG0X920151022">nyheten
+først hos Reuters</a>, etter tips fra innehaveren av
+<a href="http://www.bitmynt.no/">Bitmynt</a>. EU-domstolens avgjørelse
+er stikk i strid med
+<a href="http://www.skatteetaten.no/no/Radgiver/Rettskilder/Uttalelser/Prinsipputtalelser/Bruk-av-bitcoins--skatte--og-avgiftsmessige-konsekvenser/">annonseringen
+fra Skatteetaten i 2013</a>, der de konkluderte med at bitcoin er et
+«formuesobjekter» som det skulle betales mva på ved kjøp og salg.
+Dermed la Skatteetaten opp til dobbel MVA-betaling hvis en kjøpte noe
+med Bitcoin fra Norge (først mva på kjøp av Bitcoin, deretter mva på
+det en kjøper med Bitcoin). Jeg lurer på om denne avgjørelsen får
+Skatteetaten til å bytte mening. Gleder meg til fortsettelsen.</p>
+</div>
+
+ <div class="tags">Tags: <a href="http://people.skolelinux.org/pere/blog/tags/bitcoin">bitcoin</a>, <a href="http://people.skolelinux.org/pere/blog/tags/norsk">norsk</a>.</div>
+
+
+ </div>
+
+
+
+
+ <div id="sidebar">
+
+
+
+<h2>Archive</h2>
+<ul>
+
+<li>2015
+<ul>
+
+<li><a href="http://people.skolelinux.org/pere/blog/archive/2015/01/">January (7)</a></li>
+
+<li><a href="http://people.skolelinux.org/pere/blog/archive/2015/02/">February (6)</a></li>
+
+<li><a href="http://people.skolelinux.org/pere/blog/archive/2015/03/">March (1)</a></li>
+
+<li><a href="http://people.skolelinux.org/pere/blog/archive/2015/04/">April (4)</a></li>
+
+<li><a href="http://people.skolelinux.org/pere/blog/archive/2015/05/">May (3)</a></li>
+
+<li><a href="http://people.skolelinux.org/pere/blog/archive/2015/06/">June (4)</a></li>
+
+<li><a href="http://people.skolelinux.org/pere/blog/archive/2015/07/">July (6)</a></li>
+
+<li><a href="http://people.skolelinux.org/pere/blog/archive/2015/08/">August (2)</a></li>
+
+<li><a href="http://people.skolelinux.org/pere/blog/archive/2015/09/">September (2)</a></li>
+
+<li><a href="http://people.skolelinux.org/pere/blog/archive/2015/10/">October (5)</a></li>
+
+</ul></li>
+
+<li>2014
+<ul>
+
+<li><a href="http://people.skolelinux.org/pere/blog/archive/2014/01/">January (2)</a></li>
+
+<li><a href="http://people.skolelinux.org/pere/blog/archive/2014/02/">February (3)</a></li>
+
+<li><a href="http://people.skolelinux.org/pere/blog/archive/2014/03/">March (8)</a></li>
+
+<li><a href="http://people.skolelinux.org/pere/blog/archive/2014/04/">April (7)</a></li>
+
+<li><a href="http://people.skolelinux.org/pere/blog/archive/2014/05/">May (1)</a></li>
+
+<li><a href="http://people.skolelinux.org/pere/blog/archive/2014/06/">June (2)</a></li>
+
+<li><a href="http://people.skolelinux.org/pere/blog/archive/2014/07/">July (2)</a></li>
+
+<li><a href="http://people.skolelinux.org/pere/blog/archive/2014/08/">August (2)</a></li>
+
+<li><a href="http://people.skolelinux.org/pere/blog/archive/2014/09/">September (5)</a></li>
+
+<li><a href="http://people.skolelinux.org/pere/blog/archive/2014/10/">October (6)</a></li>
+
+<li><a href="http://people.skolelinux.org/pere/blog/archive/2014/11/">November (3)</a></li>
+
+<li><a href="http://people.skolelinux.org/pere/blog/archive/2014/12/">December (5)</a></li>
+
+</ul></li>
+
+<li>2013
+<ul>
+
+<li><a href="http://people.skolelinux.org/pere/blog/archive/2013/01/">January (11)</a></li>
+
+<li><a href="http://people.skolelinux.org/pere/blog/archive/2013/02/">February (9)</a></li>
+
+<li><a href="http://people.skolelinux.org/pere/blog/archive/2013/03/">March (9)</a></li>
+
+<li><a href="http://people.skolelinux.org/pere/blog/archive/2013/04/">April (6)</a></li>
+
+<li><a href="http://people.skolelinux.org/pere/blog/archive/2013/05/">May (9)</a></li>
+
+<li><a href="http://people.skolelinux.org/pere/blog/archive/2013/06/">June (10)</a></li>
+
+<li><a href="http://people.skolelinux.org/pere/blog/archive/2013/07/">July (7)</a></li>
+
+<li><a href="http://people.skolelinux.org/pere/blog/archive/2013/08/">August (3)</a></li>
+
+<li><a href="http://people.skolelinux.org/pere/blog/archive/2013/09/">September (5)</a></li>
+
+<li><a href="http://people.skolelinux.org/pere/blog/archive/2013/10/">October (7)</a></li>
+
+<li><a href="http://people.skolelinux.org/pere/blog/archive/2013/11/">November (9)</a></li>
+
+<li><a href="http://people.skolelinux.org/pere/blog/archive/2013/12/">December (3)</a></li>
+
+</ul></li>
+
+<li>2012
+<ul>
+
+<li><a href="http://people.skolelinux.org/pere/blog/archive/2012/01/">January (7)</a></li>
+
+<li><a href="http://people.skolelinux.org/pere/blog/archive/2012/02/">February (10)</a></li>
+
+<li><a href="http://people.skolelinux.org/pere/blog/archive/2012/03/">March (17)</a></li>
+
+<li><a href="http://people.skolelinux.org/pere/blog/archive/2012/04/">April (12)</a></li>
+
+<li><a href="http://people.skolelinux.org/pere/blog/archive/2012/05/">May (12)</a></li>
+
+<li><a href="http://people.skolelinux.org/pere/blog/archive/2012/06/">June (20)</a></li>
+
+<li><a href="http://people.skolelinux.org/pere/blog/archive/2012/07/">July (17)</a></li>
+
+<li><a href="http://people.skolelinux.org/pere/blog/archive/2012/08/">August (6)</a></li>
+
+<li><a href="http://people.skolelinux.org/pere/blog/archive/2012/09/">September (9)</a></li>
+
+<li><a href="http://people.skolelinux.org/pere/blog/archive/2012/10/">October (17)</a></li>
+
+<li><a href="http://people.skolelinux.org/pere/blog/archive/2012/11/">November (10)</a></li>
+
+<li><a href="http://people.skolelinux.org/pere/blog/archive/2012/12/">December (7)</a></li>
+
+</ul></li>
+
+<li>2011
+<ul>
+
+<li><a href="http://people.skolelinux.org/pere/blog/archive/2011/01/">January (16)</a></li>
+
+<li><a href="http://people.skolelinux.org/pere/blog/archive/2011/02/">February (6)</a></li>
+
+<li><a href="http://people.skolelinux.org/pere/blog/archive/2011/03/">March (6)</a></li>
+
+<li><a href="http://people.skolelinux.org/pere/blog/archive/2011/04/">April (7)</a></li>
+
+<li><a href="http://people.skolelinux.org/pere/blog/archive/2011/05/">May (3)</a></li>
+
+<li><a href="http://people.skolelinux.org/pere/blog/archive/2011/06/">June (2)</a></li>
+
+<li><a href="http://people.skolelinux.org/pere/blog/archive/2011/07/">July (7)</a></li>
+
+<li><a href="http://people.skolelinux.org/pere/blog/archive/2011/08/">August (6)</a></li>
+
+<li><a href="http://people.skolelinux.org/pere/blog/archive/2011/09/">September (4)</a></li>
+
+<li><a href="http://people.skolelinux.org/pere/blog/archive/2011/10/">October (2)</a></li>
+
+<li><a href="http://people.skolelinux.org/pere/blog/archive/2011/11/">November (3)</a></li>
+
+<li><a href="http://people.skolelinux.org/pere/blog/archive/2011/12/">December (1)</a></li>
+
+</ul></li>
+
+<li>2010
+<ul>
+
+<li><a href="http://people.skolelinux.org/pere/blog/archive/2010/01/">January (2)</a></li>
+
+<li><a href="http://people.skolelinux.org/pere/blog/archive/2010/02/">February (1)</a></li>
+
+<li><a href="http://people.skolelinux.org/pere/blog/archive/2010/03/">March (3)</a></li>
+
+<li><a href="http://people.skolelinux.org/pere/blog/archive/2010/04/">April (3)</a></li>
+
+<li><a href="http://people.skolelinux.org/pere/blog/archive/2010/05/">May (9)</a></li>
+
+<li><a href="http://people.skolelinux.org/pere/blog/archive/2010/06/">June (14)</a></li>
+
+<li><a href="http://people.skolelinux.org/pere/blog/archive/2010/07/">July (12)</a></li>
+
+<li><a href="http://people.skolelinux.org/pere/blog/archive/2010/08/">August (13)</a></li>
+
+<li><a href="http://people.skolelinux.org/pere/blog/archive/2010/09/">September (7)</a></li>
+
+<li><a href="http://people.skolelinux.org/pere/blog/archive/2010/10/">October (9)</a></li>
+
+<li><a href="http://people.skolelinux.org/pere/blog/archive/2010/11/">November (13)</a></li>
+
+<li><a href="http://people.skolelinux.org/pere/blog/archive/2010/12/">December (12)</a></li>
+
+</ul></li>
+
+<li>2009
+<ul>
+
+<li><a href="http://people.skolelinux.org/pere/blog/archive/2009/01/">January (8)</a></li>
+
+<li><a href="http://people.skolelinux.org/pere/blog/archive/2009/02/">February (8)</a></li>
+
+<li><a href="http://people.skolelinux.org/pere/blog/archive/2009/03/">March (12)</a></li>
+
+<li><a href="http://people.skolelinux.org/pere/blog/archive/2009/04/">April (10)</a></li>
+
+<li><a href="http://people.skolelinux.org/pere/blog/archive/2009/05/">May (9)</a></li>
+
+<li><a href="http://people.skolelinux.org/pere/blog/archive/2009/06/">June (3)</a></li>
+
+<li><a href="http://people.skolelinux.org/pere/blog/archive/2009/07/">July (4)</a></li>
+
+<li><a href="http://people.skolelinux.org/pere/blog/archive/2009/08/">August (3)</a></li>
+
+<li><a href="http://people.skolelinux.org/pere/blog/archive/2009/09/">September (1)</a></li>
+
+<li><a href="http://people.skolelinux.org/pere/blog/archive/2009/10/">October (2)</a></li>
+
+<li><a href="http://people.skolelinux.org/pere/blog/archive/2009/11/">November (3)</a></li>
+
+<li><a href="http://people.skolelinux.org/pere/blog/archive/2009/12/">December (3)</a></li>
+
+</ul></li>
+
+<li>2008
+<ul>
+
+<li><a href="http://people.skolelinux.org/pere/blog/archive/2008/11/">November (5)</a></li>
+
+<li><a href="http://people.skolelinux.org/pere/blog/archive/2008/12/">December (7)</a></li>
+
+</ul></li>
+
+</ul>
+
+
+
+<h2>Tags</h2>
+<ul>
+
+ <li><a href="http://people.skolelinux.org/pere/blog/tags/3d-printer">3d-printer (13)</a></li>
+
+ <li><a href="http://people.skolelinux.org/pere/blog/tags/amiga">amiga (1)</a></li>
+
+ <li><a href="http://people.skolelinux.org/pere/blog/tags/aros">aros (1)</a></li>
+
+ <li><a href="http://people.skolelinux.org/pere/blog/tags/bankid">bankid (4)</a></li>
+
+ <li><a href="http://people.skolelinux.org/pere/blog/tags/bitcoin">bitcoin (9)</a></li>
+
+ <li><a href="http://people.skolelinux.org/pere/blog/tags/bootsystem">bootsystem (15)</a></li>
+
+ <li><a href="http://people.skolelinux.org/pere/blog/tags/bsa">bsa (2)</a></li>
+
+ <li><a href="http://people.skolelinux.org/pere/blog/tags/chrpath">chrpath (2)</a></li>
+
+ <li><a href="http://people.skolelinux.org/pere/blog/tags/debian">debian (112)</a></li>
+
+ <li><a href="http://people.skolelinux.org/pere/blog/tags/debian edu">debian edu (153)</a></li>
+
+ <li><a href="http://people.skolelinux.org/pere/blog/tags/digistan">digistan (10)</a></li>
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+ <li><a href="http://people.skolelinux.org/pere/blog/tags/docbook">docbook (18)</a></li>
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+ <li><a href="http://people.skolelinux.org/pere/blog/tags/freeculture">freeculture (20)</a></li>
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+ <li><a href="http://people.skolelinux.org/pere/blog/tags/freedombox">freedombox (9)</a></li>
+
+ <li><a href="http://people.skolelinux.org/pere/blog/tags/frikanalen">frikanalen (16)</a></li>
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+ <li><a href="http://people.skolelinux.org/pere/blog/tags/ldap">ldap (9)</a></li>
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+ <li><a href="http://people.skolelinux.org/pere/blog/tags/lsdvd">lsdvd (2)</a></li>
+
+ <li><a href="http://people.skolelinux.org/pere/blog/tags/ltsp">ltsp (1)</a></li>
+
+ <li><a href="http://people.skolelinux.org/pere/blog/tags/mesh network">mesh network (8)</a></li>
+
+ <li><a href="http://people.skolelinux.org/pere/blog/tags/multimedia">multimedia (36)</a></li>
+
+ <li><a href="http://people.skolelinux.org/pere/blog/tags/norsk">norsk (266)</a></li>
+
+ <li><a href="http://people.skolelinux.org/pere/blog/tags/nuug">nuug (177)</a></li>
+
+ <li><a href="http://people.skolelinux.org/pere/blog/tags/offentlig innsyn">offentlig innsyn (20)</a></li>
+
+ <li><a href="http://people.skolelinux.org/pere/blog/tags/open311">open311 (2)</a></li>
+
+ <li><a href="http://people.skolelinux.org/pere/blog/tags/opphavsrett">opphavsrett (54)</a></li>
+
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+
+ <li><a href="http://people.skolelinux.org/pere/blog/tags/raid">raid (1)</a></li>
+
+ <li><a href="http://people.skolelinux.org/pere/blog/tags/reactos">reactos (1)</a></li>
+
+ <li><a href="http://people.skolelinux.org/pere/blog/tags/reprap">reprap (11)</a></li>
+
+ <li><a href="http://people.skolelinux.org/pere/blog/tags/rfid">rfid (3)</a></li>
+
+ <li><a href="http://people.skolelinux.org/pere/blog/tags/robot">robot (9)</a></li>
+
+ <li><a href="http://people.skolelinux.org/pere/blog/tags/rss">rss (1)</a></li>
+
+ <li><a href="http://people.skolelinux.org/pere/blog/tags/ruter">ruter (4)</a></li>
+
+ <li><a href="http://people.skolelinux.org/pere/blog/tags/scraperwiki">scraperwiki (2)</a></li>
+
+ <li><a href="http://people.skolelinux.org/pere/blog/tags/sikkerhet">sikkerhet (43)</a></li>
+
+ <li><a href="http://people.skolelinux.org/pere/blog/tags/sitesummary">sitesummary (4)</a></li>
+
+ <li><a href="http://people.skolelinux.org/pere/blog/tags/skepsis">skepsis (4)</a></li>
+
+ <li><a href="http://people.skolelinux.org/pere/blog/tags/standard">standard (48)</a></li>
+
+ <li><a href="http://people.skolelinux.org/pere/blog/tags/stavekontroll">stavekontroll (3)</a></li>
+
+ <li><a href="http://people.skolelinux.org/pere/blog/tags/stortinget">stortinget (10)</a></li>
+
+ <li><a href="http://people.skolelinux.org/pere/blog/tags/surveillance">surveillance (35)</a></li>
+
+ <li><a href="http://people.skolelinux.org/pere/blog/tags/sysadmin">sysadmin (2)</a></li>
+
+ <li><a href="http://people.skolelinux.org/pere/blog/tags/usenix">usenix (2)</a></li>
+
+ <li><a href="http://people.skolelinux.org/pere/blog/tags/valg">valg (8)</a></li>
+
+ <li><a href="http://people.skolelinux.org/pere/blog/tags/video">video (54)</a></li>
+
+ <li><a href="http://people.skolelinux.org/pere/blog/tags/vitenskap">vitenskap (4)</a></li>
+
+ <li><a href="http://people.skolelinux.org/pere/blog/tags/web">web (37)</a></li>
+
+</ul>
+
+
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