From 1 January 2000, Directive 77/388/EEC, art 26B1 introduced a special scheme for investment gold2. The scheme provides for, among other things, the recovery of input tax on certain costs in relation to exempt3 supplies of investment gold. The purpose of the scheme is to remove the disincentive in investing in gold (compared with other forms of investments) which arises as a result of the taxable costs involved in the production of investment gold4.
Regulations5
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 15:02