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Preamble
Recitals 67
Title I - SUBJECT MATTER AND SCOPE (Article 1-4) 4
Title II - TERRITORIAL SCOPE (Article 5-8) 4
Title III - TAXABLE PERSONS (Article 9-13) 5
Title IV - TAXABLE TRANSACTIONS (Article 14-30) 17
Title V - PLACE OF TAXABLE TRANSACTIONS (Article 31-61) 31
Title VI - CHARGEABLE EVENT AND CHARGEABILITY OF VAT (Article 62-71) 10
Title VII - TAXABLE AMOUNT (Article 72-92) 21
Title VIII - RATES (Article 93-129) 35
Title IX - EXEMPTIONS (Article 131-166) 36
Title X - DEDUCTIONS (Article 167-192) 26
Title XI - OBLIGATIONS OF TAXABLE PERSONS AND CERTAIN NON-TAXABLE PERSONS (Article 193-280) 88
Title XII - SPECIAL SCHEMES (Article 281-369) 89
- Chapter 1 - Special scheme for small enterprises (Article 281-294) 14
- Chapter 2 - Common flat-rate scheme for farmers (Article 295-305) 11
- Chapter 3 - Special scheme for travel agents (Article 306-310) 5
- Chapter 4 - Special arrangements for second-hand goods, works of art, collectors' items and antiques (Article 311-343) 33
- Chapter 5 - SPECIAL SCHEME FOR INVESTMENT GOLD (Article 344-356) 13
  - Section 1 - General provisions (Article 344-345) 2
  - Section 2 - Exemption from VAT (Article 346-347) 2
  - Section 3 - Taxation option (Article 348-351) 4
  - Section 4 - Transactions on a regulated gold bullion market (Article 352-353) 2
    
    Article 352
    
    Article 353
  - Section 5 - Special rights and obligations for traders in investment gold (Article 354-356) 3
- Chapter 6 - Special scheme for non-established taxable persons supplying electronic services to non-taxable persons (Article 357-369) 13
Title XIII - DEROGATIONS (Article 370-396) 27
Title XIV - MISCELLANEOUS (Article 397-401) 5
Title XV - FINAL PROVISIONS (Article 402-414) 13
Annexes 12

Article 353

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Article 353

Member States which, pursuant to Article 352, tax transactions between taxable persons who are members of a regulated gold bullion market shall, for the purposes of simplification, authorise suspension of the tax to be collected and relieve taxable persons of the accounting requirements in respect of VAT.

Official text · consolidated version 01/01/2009 (no longer in force) Open full page ↗