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List of Gold Coins considered ‘Investment Gold’ for VAT purposes published

VALUE ADDED TAX (VAT) EXEMPT INVESTMENT GOLD List of gold coins meeting the criteria established in Article 344(1), point (2) of Council Directive 2006/112/EC of 28 November 2006 (special scheme for investment gold) Valid for the year 2023 2022/C 448/04

Article 344
1. For the purposes of this Directive, and without prejudice to other Community provisions, ‘investment gold’ shall mean:
(2) gold coins of a purity equal to or greater than 900 thousandths and minted after 1800, which are or have been legal tender in the country of origin, and are normally sold at a price which does not exceed the open market value of the gold contained in the coins by more than 80 %.

Source eur-lex.europa.eu

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