Article 347 Directive 2006/112/EC
Exemption from VAT
Title XII · Special schemes › Chapter 5 · Special scheme for investment gold › Section 2 · Exemption from VAT
Text of Article 347
Member States shall exempt the services of agents who act in the name and on behalf of another person, when they take part in the supply of investment gold for their principal.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
VAT Committee guidelines on Article 347: 1
Not binding. Positions agreed in the VAT Committee set up under Article 398 of Directive 2006/112/EC and published by the Commission.
- Meeting 060 · 2000-03-20-21 · document 4.5 Article 26b(B)* – exemptions – with or without right of deduction – which type of exemption prevails