Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (c. 112)

TITLE XII SPECIAL SCHEMES

CHAPTER 5 SPECIAL SCHEME FOR INVESTMENT GOLD

Section 2 Exemption from VAT

Article 347

Member States shall exempt the services of agents who act in the name and on behalf of another person, when they take part in the supply of investment gold for their principal.