Article 348 Directive 2006/112/EC
Taxation option
Title XII · Special schemes › Chapter 5 · Special scheme for investment gold › Section 3 · Taxation option
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Text of Article 348
Member States shall allow taxable persons who produce investment gold or transform gold into investment gold the right to opt for the taxation of supplies of investment gold to another taxable person which would otherwise be exempt pursuant to Article 346.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 348: 1 case
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 348 of Directive 2006/112/EC, most recent first.
- C-550/14 Envirotec Denmark Opinion · 17 December 2015 · Denmark