Most see Bitcoin as a commodity/asset, Finland as a Financial Service. Ultimately, the underlying bit coin technology might become a financial service....
Finnish regulators have classified bitcoin as a financial service, thus granting it VAT-exempt status. The Finnish Central Board of Taxes (CBT) judged bitcoin to be a financial service in ruling 034/2014, which states that bitcoin purchases qualify as “banking services” under the EU Value Added Tax (VAT) Directive. The ruling was issued after a court classified bitcoin as a payment instrument and sets Finland’s approach to the cryptocurrency apart from most European jurisdictions, which generally treat bitcoin as a commodity. However, the Scandinavian nation is not completely alone in taking this approach: Belgium’s Federal Public Service Finance (FPS) issued a similar ruling in September. What does this mean for Finland?
http://www.coindesk.com/finland-classifies-bitcoin-vat-exempt-financial-service/