"VAT: special scheme for gold
ACTCouncil 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]
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SUMMARY
In 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]
Othe docs:
Free movement of goods Infringement proceedings against France with regard to precious metals
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