Article 353 Directive 2006/112/EC
Transactions on a regulated gold bullion market
Title XII · Special schemes › Chapter 5 · Special scheme for investment gold › Section 4 · Transactions on a regulated gold bullion market
Text of 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.
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