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Council Directive 2006/112/ECShow full title
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
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This is the original version (as it was originally adopted).
Article 354
Where his subsequent supply of investment gold is exempt pursuant to this Chapter, the taxable person shall be entitled to deduct the following:
(a)
the VAT due or paid in respect of investment gold supplied to him by a person who has exercised the right of option under Articles 348 and 349 or supplied to him in accordance with Section 4;
(b)
the VAT due or paid in respect of a supply to him, or in respect of an intra-Community acquisition or importation carried out by him, of gold other than investment gold which is subsequently transformed by him or on his behalf into investment gold;
(c)
the VAT due or paid in respect of services supplied to him consisting in a change of form, weight or purity of gold including investment gold.
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