The list of gold coins valid for the year 2015 is published in Official Journal C 396.

The coins included in this list are considered to fulfil the criteria of Article 344 of Council Directive 2006/112/EC (special scheme for investment gold) and therefore will be treated as investment gold in those Member States. As a result their supply is exempt from VAT for the whole of the 2015 calendar year.

OJ C 396

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


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