Article 345 Directive 2006/112/EC
Special scheme for investment gold
Title XII · Special schemes › Chapter 5 · Special scheme for investment gold › Section 1 · General provisions
Text of Article 345
Starting in 1999, each Member State shall inform the Commission by 1 July each year of the coins meeting the criteria laid down in point (2) of Article 344(1) which are traded in that Member State. The Commission shall, before 1 December each year, publish a comprehensive list of those coins in the ‘C’ series of the Official Journal of the European Union. Coins included in the published list shall be deemed to fulfil those criteria throughout the year for which the list is published.
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