VALUE ADDED TAX (VAT) EXEMPT INVESTMENT GOLD List of gold coins meeting the criteria established in Article 344(1), point (2) of Council Directive 2006/112/EC of 28 November 2006 (special scheme for investment gold) Valid for the year 2023 2022/C 448/04
Article 344
1. For the purposes of this Directive, and without prejudice to other Community provisions, ‘investment gold’ shall mean:
(2) gold coins of a purity equal to or greater than 900 thousandths and minted after 1800, which are or have been legal tender in the country of origin, and are normally sold at a price which does not exceed the open market value of the gold contained in the coins by more than 80 %.
Source eur-lex.europa.eu
