Article 355 Directive 2006/112/EC
Special rights and obligations for traders in investment gold
Title XII · Special schemes › Chapter 5 · Special scheme for investment gold › Section 5 · Special rights and obligations for traders in investment gold
Text of Article 355
Taxable persons who produce investment gold or transform gold into investment gold shall be entitled to deduct the VAT due or paid by them in respect of the supply, intra-Community acquisition or importation of goods or services linked to the production or transformation of that gold, as if the subsequent supply of the gold exempted pursuant to Article 346 were taxed.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.