This document is an excerpt from the EUR-Lex website
Document 52006XC1130(05)
Value added tax (VAT) (exempt investment gold) — List of gold coins meeting the criteria established in article 26B(a) (ii) of Council Directive 77/388/EEC of 17 May 1977 As amended by Council Directive 98/80/EC of 12 October 1998 (Special scheme for investment gold)
Value added tax (VAT) (exempt investment gold) — List of gold coins meeting the criteria established in article 26B(a) (ii) of Council Directive 77/388/EEC of 17 May 1977 As amended by Council Directive 98/80/EC of 12 October 1998 (Special scheme for investment gold)
Value added tax (VAT) (exempt investment gold) — List of gold coins meeting the criteria established in article 26B(a) (ii) of Council Directive 77/388/EEC of 17 May 1977 As amended by Council Directive 98/80/EC of 12 October 1998 (Special scheme for investment gold)
OJ C 291, 30.11.2006, p. 21–33
(ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, NL, PL, PT, SK, SL, FI, SV)
|
30.11.2006 |
EN |
Official Journal of the European Union |
C 291/21 |
Value added tax (VAT)
(exempt investment gold)
List of gold coins meeting the criteria established in article 26B(a) (ii) of Council Directive 77/388/EEC of 17 May 1977 As amended by Council Directive 98/80/EC of 12 October 1998 (Special scheme for investment gold)
(2006/C 291/08)
Valid for the year 2007
EXPLANATORY NOTE
|
a) |
This list reflects the contributions sent by Member States to the Commission within the deadline set by Article 26b (A) of the Sixth Directive (as amended by Directive 98/80/EC, of 12 October 1998). |
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b) |
The coins included in this list are considered to fulfil the criteria of Article 26b and therefore will be treated as investment gold in those Member States. As a result their supply is exempt from VAT for the whole of the 2007 calendar year. |
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c) |
The exemption will apply to all issues of the given coin in this list, except to issues of coins with a purity lower than 900 thousandths. |
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d) |
However, if a coin does not appear in this list, its supply will still be exempt where the coin meets the criteria for the exemption laid down in the Sixth Directive. |
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e) |
The list is in alphabetical order, by names of countries and denominations of coins. Within the same category of coins, the listing follows the increasing value of the currency. |
|
f) |
In the list the denomination of the coins reflects the currency shown on the coins. However, where the currency on the coins is not shown in roman script, where possible, its denomination in the list is shown in parenthesis. |
|
COUNTRY OF ISSUE |
COINS |
|
AFGHANISTAN |
(20 AFGHANI) 10 000 AFGHANI ( (1 AMANI) (2 AMANI) (4 GRAMS) (8 GRAMS) 1 TILLA 2 TILLAS |
|
ALBANIA |
50 LEKE 100 LEKE 200 LEKE 500 LEKE |
|
ALDERNEY |
25 POUNDS |
|
ANDORRA |
50 DINERS 100 DINERS 250 DINERS 1 SOVEREIGN |
|
ANGUILLA |
5 DOLLARS 10 DOLLARS 20 DOLLARS 100 DOLLARS |
|
ARGENTINA |
1 ARGENTINO |
|
AUSTRALIA |
5 DOLLARS 15 DOLLARS 25 DOLLARS 50 DOLLARS 150 DOLLARS 200 DOLLARS 250 DOLLARS 500 DOLLARS 1 000 DOLLARS 2 500 DOLLARS 3 000 DOLLARS 10 000 DOLLARS 1/2 SOVEREIGN (= |
|
AUSTRIA |
20 CORONA (= 20 KRONEN) 100 CORONA (= 100 KRONEN) ( 4 DUCATS ) 10 EURO 25 EURO 50 EURO 100 EURO 4 FLORIN = 10 FRANCS (= 4 GULDEN) 8 FLORIN = 20 FRANCS (= 8 GULDEN) 25 SCHILLING 100 SCHILLING 200 SCHILLING 1 000 SCHILLING 2 000 SCHILLING |
|
BAHAMAS |
10 DOLLARS 20 DOLLARS 25 DOLLARS 50 DOLLARS 100 DOLLARS 150 DOLLARS 200 DOLLARS 2 500 DOLLARS |
|
BELGIUM |
10 ECU 25 ECU 50 ECU 100 ECU 100 EURO 5 000 FRANCS |
|
BELIZE |
25 DOLLARS 50 DOLLARS 100 DOLLARS 250 DOLLARS |
|
BERMUDA |
10 DOLLARS 25 DOLLARS 50 DOLLARS 60 DOLLARS 100 DOLLARS 200 DOLLARS 250 DOLLARS |
|
BHUTAN |
1 SERTUM 2 SERTUMS 5 SERTUMS |
|
BOLIVIA |
4 000 PESOS BOLIVIANOS |
|
BOTSWANA |
5 PULA 150 PULA 10 THEBE |
|
BRAZIL |
300 CRUZEIROS (4 000 REIS) ( 5 000 REIS) ( 6 400 REIS) (10 000 REIS) (20 000 REIS) |
|
BRITISH VIRGIN ISLANDS |
100 DOLLARS |
|
BULGARIA |
10 LEVA 100 LEVA |
|
BURUNDI |
10 FRANCS 25 FRANCS 50 FRANCS 100 FRANCS |
|
CANADA |
1 DOLLAR 2 DOLLARS 5 DOLLARS 10 DOLLARS 20 DOLLARS 50 DOLLARS 175 DOLLARS 200 DOLLARS 350 DOLLARS |
|
CAYMAN ISLANDS |
25 DOLLARS 50 DOLLARS 100 DOLLARS 250 DOLLARS |
|
CHAD |
3 000 FRANCS 5 000 FRANCS 10 000 FRANCS 20 000 FRANCS |
|
CHILE |
2 PESOS 5 PESOS 10 PESOS 20 PESOS 50 PESOS 100 PESOS 200 PESOS |
|
CHINA |
5 (YUAN) 10 (YUAN) 25 (YUAN) 50 (YUAN) 100 (YUAN) 150 (YUAN) 200 (YUAN) 250 (YUAN) 300 (YUAN) 400 (YUAN) 450 (YUAN) 500 (YUAN) 1 000 (YUAN) |
|
COLOMBIA |
1 PESO 2 PESOS 2 1/2 PESOS 5 PESOS 10 PESOS 20 PESOS 100 PESOS 200 PESOS 300 PESOS 500 PESOS 1 000 PESOS 1 500 PESOS 2 000 PESOS 15 000 PESOS |
|
CONGO |
10 FRANCS 20 FRANCS 25 FRANCS 50 FRANCS 100 FRANCS |
|
COOK ISLANDS |
100 DOLLARS 200 DOLLARS 250 DOLLARS |
|
COSTA RICA |
5 COLONES 10 COLONES 20 COLONES 50 COLONES 100 COLONES 200 COLONES 1 500 COLONES 5 000 COLONES 25 000 COLONES |
|
CUBA |
4 PESOS 5 PESOS 20 PESOS 50 PESOS 100 PESOS |
|
CYPRUS |
50 POUNDS |
|
CZECH REPUBLIC |
1 000 KORUN (1 000 Kč) 2 000 KORUN (2 000 Kč) 2 500 KORUN (2 500 Kč) 5 000 KORUN (5 000 Kč) 10 000 KORUN (10 000 Kč) |
|
CZECHOSLOVAKIA |
1 DUKÁT 2 DUKÁT 5 DUKÁT 10 DUKÁT |
|
DOMINICAN REPUBLIC |
30 PESOS 100 PESOS 200 PESOS 250 PESOS |
|
ECUADOR |
1 CONDOR 10 SUCRES |
|
EL SALVADOR |
25 COLONES 50 COLONES 100 COLONES 200 COLONES 250 COLONES |
|
EQUATORIAL GUINEA |
250 PESETAS 500 PESETAS 750 PESETAS 1 000 PESETAS 5 000 PESETAS |
|
ETHIOPIA |
400 BIRR 600 BIRR 10 (DOLLARS) 20 (DOLLARS) 50 (DOLLARS) 100 (DOLLARS) 200 (DOLLARS) |
|
FIJI |
200 DOLLARS 250 DOLLARS |
|
FRANCE |
10 EURO 20 EURO 50 EURO 5 FRANCS 40 FRANCS 50 FRANCS 100 FRANCS |
|
GABON |
10 FRANCS 25 FRANCS 50 FRANCS 100 FRANCS 1 000 FRANCS 3 000 FRANCS 5 000 FRANCS 10 000 FRANCS 20 000 FRANCS |
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GAMBIA |
200 DALASIS 500 DALASIS 1 000 DALASIS |
|
GIBRALTAR |
2 CROWNS 25 POUNDS 50 POUNDS 100 POUNDS 1/25 ROYAL 1/10 ROYAL 1/5 ROYAL 1/2 ROYAL 1 ROYAL |
|
GUATAMALA |
5 QUETZALES 10 QUETZALES 20 QUETZALES |
|
GUERNSEY |
1 POUND 5 POUNDS 10 POUNDS 25 POUNDS 50 POUNDS 100 POUNDS |
|
GUINEA |
1 000 FRANCS 2 000 FRANCS 5 000 FRANCS 10 000 FRANCS |
|
HAITI |
20 GOURDES 50 GOURDES 100 GOURDES 200 GOURDES 500 GOURDES 1 000 GOURDES |
|
HONDURAS |
200 LEMPIRAS 500 LEMPIRAS |
|
HONG KONG |
1 000 DOLLARS |
|
HUNGARY |
1 DUKAT 8 FORINT = 20 FRANCS 50 FORINT 100 FORINT 200 FORINT 500 FORINT 1 000 FORINT 5 000 FORINT 10 000 FORINT 20 000 FORINT 50 000 FORINT 100 000 FORINT 20 KORONA 100 KORONA |
|
ICELAND |
500 KRONUR |
|
INDIA |
1 MOHUR 15 RUPEES 1 SOVEREIGN |
|
INDONESIA |
2 000 RUPIAH 5 000 RUPIAH 10 000 RUPIAH 20 000 RUPIAH 25 000 RUPIAH 100 000 RUPIAH 200 000 RUPIAH |
|
IRAN |
(1/2 AZADI) (1 AZADI) (1/4 PAHLAVI) (1/2 PAHLAVI) (1 PAHLAVI) ( 2 1/2 PAHLAVI ) (5 PAHLAVI) (10 PAHLAVI) 500 RIALS 750 RIALS 1 000 RIALS 2 000 RIALS |
|
IRAQ |
(5 DINARS) (50 DINARS) (100 DINARS) |
|
ISLE OF MAN |
1/20 ANGEL 1/10 ANGEL 1/4 ANGEL 1/2 ANGEL 1 ANGEL 5 ANGEL 10 ANGEL 15 ANGEL 20 ANGEL 1/25 CROWN 1/10 CROWN 1/5 CROWN 1/2 CROWN 1 CROWN 1 POUND 2 POUNDS 5 POUNDS 50 POUNDS ( 1/2 SOVEREIGN ) (1 SOVEREIGN) (2 SOVEREIGNS) (5 SOVEREIGNS) |
|
ISRAEL |
20 LIROT 50 LIROT 100 LIROT 200 LIROT 500 LIROT 1 000 LIROT 5 000 LIROT 5 NEW SHEQALIM 10 NEW SHEQALIM 20 NEW SHEQALIM 5 SHEQALIM 10 SHEQALIM 500 SHEQEL |
|
IVORY COAST |
10 FRANCS 25 FRANCS 50 FRANCS 100 FRANCS |
|
JAMAICA |
100 DOLLARS 250 DOLLARS |
|
JERSEY |
1 POUND 2 POUNDS 5 POUNDS 10 POUNDS 20 POUNDS 25 POUNDS 50 POUNDS 100 POUNDS 1 SOVEREIGN |
|
JORDAN |
2 DINARS 5 DINARS 10 DINARS 25 DINARS 50 DINARS 60 DINARS |
|
KATANGA |
5 FRANCS |
|
KENYA |
100 SHILLINGS 250 SHILLINGS 500 SHILLINGS |
|
KIRIBATI |
150 DOLLARS |
|
LATVIA |
100 LATUS |
|
LESOTHO |
1 LOTI 2 MALOTI 4 MALOTI 10 MALOTI 20 MALOTI 50 MALOTI 100 MALOTI 250 MALOTI 500 MALOTI |
|
LIBERIA |
12 DOLLARS 20 DOLLARS 25 DOLLARS 30 DOLLARS 100 DOLLARS 250 DOLLARS |
|
LUXEMBURG |
5 EURO 20 FRANCS |
|
MACAU |
500 PATACAS 1 000 PATACAS |
|
MALAWI |
250 KWACHA |
|
MALAYSIA |
100 RINGGIT 200 RINGGIT 250 RINGGIT 500 RINGGIT |
|
MALI |
10 FRANCS 25 FRANCS 50 FRANCS 100 FRANCS |
|
MALTA |
5 (LIRI) 10 (LIRI) 20 (LIRI) 25 (LIRI) 50 (LIRI) 100 (LIRI) |
|
MARSHALL ISLANDS |
20 DOLLARS 50 DOLLARS 200 DOLLARS |
|
MAURITIUS |
100 RUPEES 200 RUPEES 250 RUPEES 500 RUPEES 1 000 RUPEES |
|
MEXICO |
2 PESOS 2 1/2 PESOS 5 PESOS 10 PESOS 20 PESOS 50 PESOS 250 PESOS 500 PESOS 1 000 PESOS 2 000 PESOS 1/20 ONZA 1/10 ONZA 1/4 ONZA 1/2 ONZA 1 ONZA |
|
MONACO |
20 FRANCS 100 FRANCS 200 FRANCS |
|
MONGOLIA |
750 ( TUGRIK ) 1 000 ( TUGRIK ) |
|
NEPAL |
1 ASARPHI 1 000 RUPEES |
|
NETHERLANDS |
( 2 DUKAAT ) 1 GULDEN 5 GULDEN |
|
NETHERLANDS ANTILLES |
5 GULDEN 10 GULDEN 50 GULDEN 100 GULDEN 300 GULDEN |
|
NEW ZEALAND |
10 DOLLARS 150 DOLLARS |
|
NICARAGUA |
50 CORDOBAS |
|
NIGER |
10 FRANCS 25 FRANCS 50 FRANCS 100 FRANCS |
|
NORWAY |
1 500 KRONER |
|
OMAN |
25 OMANI RIALS 75 OMANI RIALS |
|
PAKISTAN |
3 000 RUPEES |
|
PANAMA |
100 BALBOAS 500 BALBOAS |
|
PAPUA NEW GUINEA |
100 KINA |
|
PERU |
1/5 LIBRA 1/2 LIBRA 1 LIBRA 5 SOLES 10 SOLES 20 SOLES 50 SOLES 100 SOLES |
|
PHILIPPINES |
1 000 PISO 1 500 PISO 5 000 PISO |
|
POLAND |
50 ZLOTY (Golden Eagle) 100 ZLOTY (Golden Eagle) 100 ZLOTY 200 ZLOTY (Golden Eagle) 200 ZLOTY 500 ZLOTY (Golden Eagle) |
|
PORTUGAL |
100 ESCUDOS 200 ESCUDOS 500 ESCUDOS 10 000 REIS |
|
RHODESIA |
10 SHILLINGS 1 POUND 5 POUNDS |
|
RUSSIA |
25 ROUBLES 50 (ROUBLES) 200 (ROUBLES) |
|
RWANDA |
10 FRANCS 25 FRANCS 50 FRANCS 100 FRANCS |
|
SAN MARINO |
1 SCUDO 2 SCUDI 5 SCUDI 10 SCUDI |
|
SAUDI ARABIA |
1 GUINEA (= 1 SAUDI POUND) |
|
SENEGAL |
10 FRANCS 25 FRANCS 50 FRANCS 100 FRANCS 250 FRANCS 500 FRANCS 1 000 FRANCS 2 500 FRANCS |
|
SERBIA |
10 DINARA |
|
SEYCHELLES |
1 000 RUPEES 1 500 RUPEES |
|
SIERRA LEONE |
1/4 GOLDE 1/2 GOLDE 1 GOLDE 5 GOLDE 10 GOLDE 20 DOLLARS 50 DOLLARS 100 DOLLARS 250 DOLLARS 500 DOLLARS |
|
SINGAPORE |
1 DOLLAR 2 DOLLARS 5 DOLLARS 10 DOLLARS 20 DOLLARS 25 DOLLARS 50 DOLLARS 100 DOLLARS 150 DOLLARS 250 DOLLARS 500 DOLLARS |
|
SLOVENIA |
5 000 TOLARS 20 000 TOLARS |
|
SOLOMON ISLANDS |
10 DOLLARS 25 DOLLARS 50 DOLLARS 100 DOLLARS |
|
SOMALIA |
20 SHILLINGS 50 SHILLINGS 100 SHILLINGS 200 SHILLINGS 500 SHILLINGS 1 500 SHILLINGS |
|
SOUTH AFRICA |
1/10 KRUGERRAND 1/4 KRUGERRAND 1/2 KRUGERRAND 1 KRUGERRAND 1/10 oz NATURA 1/4 oz NATURA 1/2 oz NATURA 1 oz NATURA 1/10 PROTEA 1 PROTEA 1 RAND 2 RAND 1/2 SOVEREIGN (= 1 SOVEREIGN (= 1 POUND) |
|
SOUTH KOREA |
2 500 WON 20 000 WON 30 000 WON 50 000 WON |
|
SPAIN |
10 (ESCUDOS) 10 PESETAS 5 000 PESETAS 10 000 PESETAS 20 000 PESETAS 40 000 PESETAS 80 000 PESETAS 100 (REALES) |
|
SUDAN |
25 POUNDS 50 POUNDS 100 POUNDS |
|
SURINAM |
100 GULDEN |
|
SWAZILAND |
2 EMALANGENI 5 EMALANGENI 10 EMALANGENI 20 EMALANGENI 25 EMALANGENI 50 EMALANGENI 100 EMALAGENI 250 EMALAGENI 1 LILANGENI |
|
SWITZERLAND |
10 FRANCS 50 FRANCS 100 FRANCS |
|
SYRIA |
(1/2 POUND) ( 1 POUND ) |
|
TANZANIA |
1 500 SHILINGI 2 000 SHILINGI |
|
THAILAND |
(150 BAHT) (300 BAHT) (400 BAHT) (600 BAHT) (800 BAHT) (1 500 BAHT) (2 500 BAHT) (3 000 BAHT) (4 000 BAHT) (5 000 BAHT) (6 000 BAHT) |
|
TONGA |
1/2 HAU 1 HAU 5 HAU 1/4 KOULA 1/2 KOULA 1 KOULA |
|
TUNISIA |
2 DINARS 5 DINARS 10 DINARS 20 DINARS 40 DINARS 75 DINARS 10 FRANCS 20 FRANCS 5 PIASTRES |
|
TURKEY |
(25 KURUSH) (= 25 PIASTRES ) (50 KURUSH) (= 50 PIASTRES) (100 KURUSH) (= 100 PIASTRES) (250 KURUSH) (= 250 PIASTRES) 1/2 LIRA 1 LIRA 500 LIRA 1 000 LIRA 10 000 LIRA |
|
TURKS & CAICOS ISLANDS |
100 CROWNS |
|
TUVALU |
50 DOLLARS |
|
UGANDA |
50 SHILLINGS 100 SHILLINGS 500 SHILLINGS 1 000 SHILLINGS |
|
UNITED ARAB EMIRATES |
(500 DIRHAMS) (750 DIRHAMS) (1 000 DIRHAMS) |
|
UNITED KINGDOM |
(1/3 GUINEA) (1/2 GUINEA) 50 PENCE 2 POUNDS 5 POUNDS 10 POUNDS 25 POUNDS 50 POUNDS 100 POUNDS (2 SOVEREIGNS) (5 SOVEREIGNS) |
|
URUGUAY |
5 000 NUEVO PESOS 20 000 NUEVO PESOS 5 PESOS |
|
USA |
25 DOLLARS 50 DOLLARS |
|
VATICAN |
20 LIRE |
|
VENEZUELA |
(20 BOLIVARES) (100 BOLIVARES) 1 000 BOLIVARES 3 000 BOLIVARES 5 000 BOLIVARES 10 000 BOLIVARES 5 VENEZOLANOS |
|
WESTERN SAMOA |
50 TALA 100 TALA |
|
YUGOSLAVIA |
20 DINARA 100 DINARA 200 DINARA 500 DINARA 1 000 DINARA 1 500 DINARA 2 000 DINARA 2 500 DINARA |
|
ZAIRE |
100 ZAIRES |
|
ZAMBIA |
250 KWACHA |
AMANI)
POUND)
POUND)