Article 1
Article 2 of Decision 2000/256/EC shall be replaced by the following:
‘Article 2
The authorisation granted under Article 1 shall expire on the date of entry into force of a directive rationalising the derogations pursuant to Article 27 of Directive 77/388/EEC which counter avoidance of value added tax linked to the exemption for investment gold or on 31 December 2009 whichever is the earlier.’
Article 2
This Decision shall apply from 1 January 2005.
Article 3
This Decision is addressed to the Kingdom of the Netherlands.
Done at Brussels, 14 March 2005.
For the Council
The President
F. Boden