So, the EU court will now decide exactly how to interpret the directive regarding Bitcoin.
bitcoin is "out of scope" of VAT
No it is not.
Nothing is "out of scope" of VAT. Some things are exempt from VAT
if and only if they are on the list of "things that are exempt from VAT".
Bitcoin is not on that list, so by default, VAT applies at the standard rate.
Actually, things can be out of scope regarding VAT. VAT is charged on the delivery of goods and services. So if transferring Bitcoins is neither a delivery of a good nor a service, Bitcoin is out of scope.