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=====Titel=====
  - [[Titel#Aantekeningen|Aantekeningen]]
  - [[Titel#Regelgeving|Regelgeving]]
  - [[Titel#Jurisprudentie|Jurisprudentie]]
  - [[Titel#Literatuur|Literatuur]]

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====1.	Aantekeningen====

* Date: 3 September 2024 \\ The pending Dutch VAT cases on the sale of virtual gold coins from the Runescape game (23/02711 and 24/01731) now run parallel to similar EU VAT questions from Lithuania that were published in the EU’s Official Journal yesterday (see PDF below). Can the sale of virtual gold coins share in the VAT exemption for currency transactions or in the margin scheme? Interesting to see whether the European Court will align with the reasoning of the Dutch AG in 23/02711. I.e. the gold coins can according to the AG not share in the VAT exemption for currency transactions, because the gold coins serve a purpose beyond a medium of exchange (i.e. playing the game) and are neither generally accepted as a means of payment in the real world. The AG also opined that the margin scheme is not applicable, because the margin scheme covers goods only. Also see: NLF 2024/1559.

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====2.	Regelgeving====

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====3.	Jurisprudentie====

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====4.	Literatuur====

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