Council Directive 2006/112/EC Article 348

Title XII: Special schemes

Chapter 5: Special scheme for investment gold

Section 3: Taxation option

Article 348

Member States shall allow taxable persons who produce investment gold or transform gold into investment gold the right to opt for the taxation of supplies of investment gold to another taxable person which would otherwise be exempt pursuant to Article 346.

Fundstelle(n):
zur Änderungsdokumentation
CAAAE-23889