"VAT: special scheme for goldACT
Council Directive 1998/80/EC of 12 October 1998, supplementing the common system of value added tax and amending Directive 77/388/EEC - Special scheme for investment gold. [Official Journal L 281 of 17.10.1998]
SUMMARYIn order to promote the use of gold as a financial instrument, this Directive introduces a tax exemption for supplies of investment gold. Previously, the normal tax arrangements applied to investment gold...
|Act||Entry into force||Deadline for transposition in the Member States||Official Journal|
|Directive (EC) No 1998/80EC||17.10.1998||1.1.2000||OJ L 281 of 17.10.1998|
Source: GOLD zero VAT taxation
[Mrt: an important document to be checked]
Free movement of goods Infringement proceedings against France with regard to precious metals