{"id":"https://openalex.org/W7225124603","doi":"https://doi.org/10.54648/taxi2026071","title":"Taxing the Intangible: The EU VAT Directive Will Survive the Blockchain!","display_name":"Taxing the Intangible: The EU VAT Directive Will Survive the Blockchain!","publication_year":2026,"publication_date":"2026-11-01","ids":{"openalex":"https://openalex.org/W7225124603","doi":"https://doi.org/10.54648/taxi2026071"},"language":"en","primary_location":{"id":"doi:10.54648/taxi2026071","doi":"https://doi.org/10.54648/taxi2026071","is_oa":false,"landing_page_url":"https://doi.org/10.54648/taxi2026071","pdf_url":null,"source":{"id":"https://openalex.org/S2042836","display_name":"Intertax","issn_l":"0165-2826","issn":["0165-2826","1875-8347"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-c","anvur-class-a","anvur-scientific","jufo-2","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310319965","host_organization_name":"Springer Nature","host_organization_lineage":["https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Nature"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Intertax","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5065170898","display_name":"Ian van Haaren","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Ian van Haaren","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5160378499","display_name":"Liselotte Noordhuizen","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Liselotte Noordhuizen","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5160381296","display_name":"Marco Gomes Vale Viga","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Marco Gomes Vale Viga","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.91635864,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":null,"biblio":{"volume":"54","issue":"Issue 11","first_page":"677","last_page":"698"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.9984999895095825,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.9984999895095825,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13475","display_name":"Digital Transformation in Law","score":0.000699999975040555,"subfield":{"id":"https://openalex.org/subfields/2000","display_name":"General Economics, Econometrics and Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14448","display_name":"EU Law and Policy Analysis","score":0.0003000000142492354,"subfield":{"id":"https://openalex.org/subfields/3308","display_name":"Law"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/value-added-tax","display_name":"value added tax","score":0.902999997138977},{"id":"https://openalex.org/keywords/vat-directive","display_name":"VAT Directive","score":0.8119999766349792},{"id":"https://openalex.org/keywords/blockchain","display_name":"blockchain","score":0.734000027179718},{"id":"https://openalex.org/keywords/cryptocurrency","display_name":"cryptocurrency","score":0.8690000176429749},{"id":"https://openalex.org/keywords/utility-tokens","display_name":"utility tokens","score":0.7860000133514404},{"id":"https://openalex.org/keywords/input-vat-deduction","display_name":"input VAT deduction","score":0.7839999794960022},{"id":"https://openalex.org/keywords/token-valuation","display_name":"token valuation","score":0.6340000033378601},{"id":"https://openalex.org/keywords/european-court-of-justice-case-law","display_name":"European Court of Justice case law","score":0.8700000047683716},{"id":"https://openalex.org/keywords/legal-certainty","display_name":"legal certainty","score":0.6019999980926514},{"id":"https://openalex.org/keywords/tax-neutrality","display_name":"tax neutrality","score":0.42899999022483826}],"concepts":[{"id":"https://openalex.org/C2779547435","wikidata":"https://www.wikidata.org/wiki/Q1121492","display_name":"Directive","level":2,"score":0.785099983215332},{"id":"https://openalex.org/C83009810","wikidata":"https://www.wikidata.org/wiki/Q11204","display_name":"Legislature","level":2,"score":0.6858000159263611},{"id":"https://openalex.org/C190253527","wikidata":"https://www.wikidata.org/wiki/Q295354","display_name":"Law and economics","level":1,"score":0.5909000039100647},{"id":"https://openalex.org/C2910001868","wikidata":"https://www.wikidata.org/wiki/Q458","display_name":"European union","level":2,"score":0.5630999803543091},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5388000011444092},{"id":"https://openalex.org/C2779581858","wikidata":"https://www.wikidata.org/wiki/Q9049677","display_name":"Neutrality","level":2,"score":0.5378000140190125},{"id":"https://openalex.org/C186027771","wikidata":"https://www.wikidata.org/wiki/Q4008379","display_name":"Valuation (finance)","level":2,"score":0.43869999051094055},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.41100001335144043},{"id":"https://openalex.org/C3020782553","wikidata":"https://www.wikidata.org/wiki/Q8880","display_name":"European commission","level":3,"score":0.4034000039100647},{"id":"https://openalex.org/C157263771","wikidata":"https://www.wikidata.org/wiki/Q1313706","display_name":"Taxable income","level":2,"score":0.39430001378059387},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.37929999828338623},{"id":"https://openalex.org/C115314567","wikidata":"https://www.wikidata.org/wiki/Q208202","display_name":"European Union law","level":3,"score":0.37459999322891235},{"id":"https://openalex.org/C139621336","wikidata":"https://www.wikidata.org/wiki/Q3190382","display_name":"Economic Justice","level":2,"score":0.37369999289512634},{"id":"https://openalex.org/C3019422483","wikidata":"https://www.wikidata.org/wiki/Q1646605","display_name":"Member states","level":3,"score":0.3637000024318695},{"id":"https://openalex.org/C2776034101","wikidata":"https://www.wikidata.org/wiki/Q1509347","display_name":"Commission","level":2,"score":0.34940001368522644},{"id":"https://openalex.org/C105458232","wikidata":"https://www.wikidata.org/wiki/Q689044","display_name":"Voucher","level":2,"score":0.3481999933719635},{"id":"https://openalex.org/C135522663","wikidata":"https://www.wikidata.org/wiki/Q1744072","display_name":"Directive on Privacy and Electronic Communications","level":5,"score":0.3481000065803528},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.3427000045776367},{"id":"https://openalex.org/C183763965","wikidata":"https://www.wikidata.org/wiki/Q603959","display_name":"Proportionality (law)","level":2,"score":0.3393000066280365},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.336899995803833},{"id":"https://openalex.org/C2164484","wikidata":"https://www.wikidata.org/wiki/Q5170150","display_name":"Core (optical fiber)","level":2,"score":0.335999995470047},{"id":"https://openalex.org/C2993404629","wikidata":"https://www.wikidata.org/wiki/Q1518827","display_name":"European court of justice","level":4,"score":0.32739999890327454},{"id":"https://openalex.org/C26517878","wikidata":"https://www.wikidata.org/wiki/Q228039","display_name":"Key (lock)","level":2,"score":0.3208000063896179},{"id":"https://openalex.org/C2779462738","wikidata":"https://www.wikidata.org/wiki/Q17146409","display_name":"Realisation","level":2,"score":0.3156999945640564},{"id":"https://openalex.org/C14224292","wikidata":"https://www.wikidata.org/wiki/Q13600188","display_name":"Conceptual framework","level":2,"score":0.2766000032424927},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.2718000113964081},{"id":"https://openalex.org/C111326686","wikidata":"https://www.wikidata.org/wiki/Q128635","display_name":"Value-added tax","level":2,"score":0.2630000114440918},{"id":"https://openalex.org/C4216890","wikidata":"https://www.wikidata.org/wiki/Q815823","display_name":"Business model","level":2,"score":0.2623000144958496},{"id":"https://openalex.org/C2781129745","wikidata":"https://www.wikidata.org/wiki/Q1322967","display_name":"Business valuation","level":3,"score":0.26010000705718994},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.25290000438690186}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.54648/taxi2026071","doi":"https://doi.org/10.54648/taxi2026071","is_oa":false,"landing_page_url":"https://doi.org/10.54648/taxi2026071","pdf_url":null,"source":{"id":"https://openalex.org/S2042836","display_name":"Intertax","issn_l":"0165-2826","issn":["0165-2826","1875-8347"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-c","anvur-class-a","anvur-scientific","jufo-2","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310319965","host_organization_name":"Springer Nature","host_organization_lineage":["https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Nature"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Intertax","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7215990619","https://openalex.org/W4282830665","https://openalex.org/W2942301805","https://openalex.org/W7056733982","https://openalex.org/W2937610076","https://openalex.org/W4399703911","https://openalex.org/W7025368179","https://openalex.org/W4416287719","https://openalex.org/W7017719019","https://openalex.org/W4400240170"],"abstract_inverted_index":{"The":[0],"rise":[1],"of":[2,88,90,135],"blockchain":[3],"technology":[4,42],"and":[5,10,78,97,118,148],"crypto-assets":[6],"presents":[7],"both":[8],"conceptual":[9],"practical":[11,98],"challenges":[12],"for":[13,111,151],"the":[14,23,40,47,51,65,91,100,119,127],"EU":[15,25],"VAT":[16,26,52,66,140],"system.":[17],"This":[18],"article":[19],"critically":[20],"examines":[21],"whether":[22],"current":[24],"Directive":[27],"is":[28,56],"sufficiently":[29],"equipped":[30],"to":[31,37,73,121],"handle":[32],"transactions":[33],"involving":[34],"cryptocurrencies.":[35],"Contrary":[36],"claims":[38],"that":[39,50],"new":[41],"demands":[43],"radical":[44],"legislative":[45],"reform,":[46],"authors":[48,101,128],"argue":[49],"Directive\u2019s":[53],"core":[54],"structure":[55],"surprisingly":[57],"resilient.":[58],"However,":[59],"its":[60],"implementation":[61],"\u2013":[62,69],"particularly":[63],"through":[64],"Implementing":[67],"Regulation":[68],"requires":[70],"targeted":[71],"updates":[72],"ensure":[74],"legal":[75],"certainty,":[76],"enforceability,":[77],"neutrality":[79],"across":[80],"Member":[81],"States.":[82],"Drawing":[83],"on":[84],"doctrinal":[85],"analyses,":[86],"Court":[87],"Justice":[89],"European":[92],"Union":[93],"(CJEU)":[94],"case":[95],"law,":[96],"examples,":[99],"assess":[102],"key":[103],"issues":[104],"such":[105],"as":[106,139],"taxable":[107],"person":[108],"status,":[109],"exemptions":[110],"financial":[112],"services,":[113],"valuation":[114],"in":[115],"token-based":[116,152],"transactions,":[117],"right":[120],"deduct":[122],"input":[123],"VAT.":[124],"In":[125],"addition,":[126],"conclude":[129],"by":[130],"proposing":[131],"a":[132,145],"novel":[133],"approach":[134],"treating":[136],"utility":[137],"tokens":[138],"vouchers":[141],"which":[142],"could":[143],"offer":[144],"more":[146],"coherent":[147],"administrable":[149],"framework":[150],"business":[153],"models.":[154]},"counts_by_year":[],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2026-11-03T00:00:00"}