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VAT Taxation of Gold in the European Union

VAT Taxation of Gold in the European Union Council Directive 98/80/EC introduced a Special VAT Scheme for Gold, granting some options to Member States. This article, starting from an analysis of the text of the Directive, takes into consideration the various VAT Acts in twenty-seven Member States, as obtained from the Government websites, to identify differences and to try to offer a common interpretation. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png EC Tax Review Kluwer Law International

VAT Taxation of Gold in the European Union

EC Tax Review , Volume 23 (2) – Mar 1, 2014

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Publisher
Kluwer Law International
Copyright
Copyright © Kluwer Law International
ISSN
0928-2750
Publisher site
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Abstract

Council Directive 98/80/EC introduced a Special VAT Scheme for Gold, granting some options to Member States. This article, starting from an analysis of the text of the Directive, takes into consideration the various VAT Acts in twenty-seven Member States, as obtained from the Government websites, to identify differences and to try to offer a common interpretation.

Journal

EC Tax ReviewKluwer Law International

Published: Mar 1, 2014

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