VAT directive Recital 53

(53)The supply of gold for investment purposes is inherently similar to other financial investments which are exempt from VAT. Consequently, exemption appears to be the most appropriate tax treatment for supplies of investment gold.

Metadata

✓ In force

↻ Amendments (0)

16 of the 16 later versions carry the same text as the version before (re-issued on a consolidation date); they are listed but not counted.

01/06/2016 current no text change
01/01/2015 no text change
01/01/2014 no text change
15/08/2013 no text change
01/07/2013 no text change
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01/01/2011 no text change
11/08/2010 no text change
09/04/2010 no text change
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24/07/2009 no text change
01/06/2009 no text change
21/01/2009 no text change
01/01/2009 no text change
29/12/2007 no text change
01/01/2007 first version in the database