VOF A is engaged in verifying and authenticating transactions in the cryptocurrency bitcoin and realizing so-called blocks within the bitcoin blockchain (hereinafter collectively: mining activities). On the one hand, A receives a fee in bitcoins for verifying and authenticating transactions (the transaction fee). There is not always a fee associated with verifying and authenticating. On the other hand, the fee for realizing a new block in the blockchain consisting of the amount of bitcoins that has arisen as a result (the block reward). In general, several people try to realize a certain block at the same time. The fees for all listed activities are awarded on a winner-takes-all basis: the first person to realize a block receives all transaction fees for the block in question as well as the full block reward; the others get nothing. The payout takes place in one amount in bitcoins without further specification. To carry out the mining activities, A is affiliated with a partnership (the pool). If a participant in the pool realizes a block and therefore receives a fee, this fee is divided among all participants in the pool. VAT was charged to A on the purchase of computer and cooling equipment and on the electricity required to operate this equipment. To carry out the mining activities, A is affiliated with a partnership (the pool). If a participant in the pool realizes a block and therefore receives a fee, this fee is divided among all participants in the pool. VAT was charged to A on the purchase of computer and cooling equipment and on the electricity required to operate this equipment. To carry out the mining activities, A is affiliated with a partnership (the pool). If a participant in the pool realizes a block and therefore receives a fee, this fee is divided among all participants in the pool. VAT was charged to A on the purchase of computer and cooling equipment and on the electricity required to operate this equipment.
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