This is actually really interesting!

This taxable individual, Kokott explains, was found to have bought and resold through “various forums, groups, and platforms such as Facebook, Discord, and Skype” enough RuneScape gold to earn €415,484—approximately $488,000 USD—between 2021 and 2023.

They then were ordered to backpay VAT because they made above 45k. Defendant says trading virtual currencies is like trading crypto, and VAT exempt. Government says its like selling a voucher instead.

Its corner cases like this one that make taxes complicated for regular people.

I also find it hilarious that tax lawyers and accountants will have to read that court decision.