By Bitcoin.com - 1 tahun yang lalu - Masa Membaca: 2 minit
Bitcoin Keuntungan Disifatkan Kena Cukai oleh Mahkamah Agung Denmark
Profits from the sale of cryptocurrencies like bitcoin are taxable, according to two rulings by the Supreme Court of Denmark. The verdicts in the cases, which involve crypto purchases and payments as well as income received from bitcoin mining, uphold decisions of lower courts.
Mahkamah Tinggi Denmark Pertimbangkan Keuntungan Kripto Dikenakan Cukai Di Bawah Undang-undang Semasa
Profits made from the sale of bitcoin are taxable in Denmark, the country’s Supreme Court has decided in two separate rulings mengumumkan on Thursday. Both decisions are in lawsuits filed against the Danish Ministry of Taxation and confirm verdicts issued by lower-instance courts.
Dalam salah satu kes, plaintif memperoleh sejumlah syiling digital pada 2011 – 2015, melalui pembelian dan derma daripada pihak ketiga untuk pembangunan perisian berkaitan kripto. Individu persendirian itu menjualnya pada 2017 dan 2018 pada harga yang lebih tinggi.
According to the court in Copenhagen, the bitcoins were obtained for the purpose of speculation and therefore their sale cannot be relieved from taxation under the State Tax Act. Then, the crypto received as payment constituted turnover for the man’s non-business enterprise, also triggering tax liability.
Perkara yang sama berlaku untuk kes lain, di mana syiling telah dibayar sebagai ganjaran untuk menyediakan kuasa pengkomputeran untuk perlombongan mata wang digital antara 2011 dan 2013. Penambang menjual sebahagian daripada kripto yang diperolehi pada keuntungan pada 2018. Satu kenyataan yang dipetik oleh Bloomberg, menghuraikan :
The Supreme Court assumes that bitcoin is generally only acquired with a view to being sold and, to a limited extent, to be used as a means of payment.
Keputusan bahawa keuntungan yang diperoleh daripada penjualan mata wang kripto boleh dikenakan cukai berkemungkinan menjadi keutamaan bagi layanan cukai pelaburan kripto di negara Scandinavia.
National authorities in the European Union have been taking steps to clarify the taxation of crypto holdings and related profits. In December, 2022, the Italian government diperkenalkan a 26% levy on capital gains from crypto trading. A few months earlier, Portugal diperkenalkan plans to tax them at 28%. However, EU-wide peraturan-peraturan for crypto assets are yet to be enforced.
Apakah pendapat anda tentang keputusan Mahkamah Agung Denmark? Beritahu kami di bahagian komen di bawah.
Sumber asal: Bitcoin.com