29.11.2008   

EN

Official Journal of the European Union

C 306/6


VALUE ADDED TAX (VAT)

(EXEMPT INVESTMENT GOLD)

List of gold coins meeting the criteria established in Article 344(1), point (2) of the Council Directive 2006/112/EC (Special scheme for investment gold)

Valid for the year 2009

(2008/C 306/04)

EXPLANATORY NOTE

(a)

This list reflects the contributions sent by Member States to the Commission within the deadline set by Article 345 of the Council Directive 2006/112/EC of 28 November 2006 on the Common System of Value Added Tax.

(b)

The coins included in this list are considered to fulfil the criteria of Article 344 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 2009 calendar year.

(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 fine.

(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 VAT Directive.

(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

(1/2 AMANI)

(1 AMANI)

(2 AMANI)

(4 GRAMS)

(8 GRAMS)

1 TILLA

2 TILLAS

ALBANIA

20 LEKE

50 LEKE

100 LEKE

200 LEKE

500 LEKE

ALDERNEY

5 POUNDS

25 POUNDS

1 000 POUNDS

ANDORRA

50 DINERS

100 DINERS

250 DINERS

1 SOVEREIGN

ANGUILLA

5 DOLLARS

10 DOLLARS

20 DOLLARS

100 DOLLARS

ARGENTINA

1 ARGENTINO

ARUBA

10 FLORIN

25 FLORIN

AUSTRALIA

5 DOLLARS

15 DOLLARS

25 DOLLARS

50 DOLLARS

100 DOLLARS

150 DOLLARS

200 DOLLARS

250 DOLLARS

500 DOLLARS

1 000 DOLLARS

2 500 DOLLARS

3 000 DOLLARS

10 000 DOLLARS

1/2 SOVEREIGN (= 1/2 POUND)

1 SOVEREIGN (= 1 POUND)

AUSTRIA

10 CORONA (= 10 KRONEN)

20 CORONA (= 20 KRONEN)

100 CORONA (= 100 KRONEN)

1 DUCAT

(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

500 SCHILLING

1 000 SCHILLING

2 000 SCHILLING

BAHAMAS

10 DOLLARS

20 DOLLARS

25 DOLLARS

50 DOLLARS

100 DOLLARS

150 DOLLARS

200 DOLLARS

250 DOLLARS

2 500 DOLLARS

BELGIUM

10 ECU

25 ECU

50 ECU

100 ECU

50 EURO GOLD

100 EURO

5 000 FRANCS

BELIZE

25 DOLLARS

50 DOLLARS

100 DOLLARS

250 DOLLARS

BERMUDA

10 DOLLARS

25 DOLLARS

30 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

20 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

100 DOLLARS

175 DOLLARS

200 DOLLARS

350 DOLLARS

1 SOVEREIGN

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

5/20 YUAN (1/20 oz)

10/50 YUAN (1/10 oz)

50/200 YUAN (1/2 oz)

100/500 YUAN (1 oz)

5 (YUAN)

10 (YUAN)

20 (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

10 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

DENMARK

20 KRONER

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

FINLAND

100 EUROA

FRANCE

1/4 EURO

10 EURO

20 EURO

50 EURO

5 FRANCS

10 FRANCS

40 FRANCS

50 FRANCS

100 FRANCS

500 FRANCS

655,97 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

GAMBIA

200 DALASIS

500 DALASIS

1 000 DALASIS

GIBRALTAR

1/25 CROWN

1/10 CROWN

1/5 CROWN

1/2 CROWN

1 CROWN

2 CROWNS

50 PENCE

1 POUND

5 POUNDS

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

4 FORINT = 10 FRANCS

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

10 000 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

50 POUND

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

50 PENCE

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 LATU

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

50 DOLLARS

100 DOLLARS

200 DOLLARS

250 DOLLARS

500 DOLLARS

2 500 DOLLARS

LUXEMBOURG

5 EURO

10 EURO

20 FRANCS

40 FRANCS

MACAU

250 PATACAS

500 PATACAS

1 000 PATACAS

10 000 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)

25 LM

50 EURO

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

100 FRANCS

200 FRANCS

10 EURO

20 EURO

100 EURO

MONGOLIA

750 (TUGRIK)

1 000 (TUGRIK)

NEPAL

1 ASARPHI

1 000 RUPEES

NETHERLANDS

(1 DUKAAT)

(2 DUKAAT)

1 GULDEN

5 GULDEN

10 EURO

20 EURO

50 EURO

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 BAISA

50 BAISA

100 BAISA

1/4 OMANI RIAL

1/2 OMANI RIAL

OMANI RIAL

5 OMANI RIALS

10 OMANI RIALS

15 OMANI RIALS

20 OMANI RIALS

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

1 ESCUDO

100 ESCUDOS

200 ESCUDOS

500 ESCUDOS

10 000 REIS

5 EURO

8 EURO

RHODESIA

10 SHILLINGS

1 POUND

5 POUNDS

RUSSIA

25 ROUBLES

50 ROUBLES

100 ROUBLES

200 ROUBLES

1 000 ROUBLES

10 000 ROUBLES

RWANDA

10 FRANCS

25 FRANCS

50 FRANCS

100 FRANCS

SAN MARINO

1 SCUDO

2 SCUDI

5 SCUDI

10 SCUDI

20 EURO

50 EURO

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

20 DINARA

SEYCHELLES

1 000 RUPEES

1 500 RUPEES

SIERRA LEONE

1/4 GOLDE

1/2 GOLDE

1 GOLDE

5 GOLDE

10 GOLDE

1 LEONE

20 DOLLARS

50 DOLLARS

100 DOLLARS

250 DOLLARS

500 DOLLARS

2 500 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

2 500 TOLARS

5 000 TOLARS

20 000 TOLARS

25 000 TOLARS

100 EURO

180 EURO

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

1/2 POND

1 POND

1 RAND

2 RAND

5 RAND

25 RAND

1/2 SOVEREIGN (= 1/2 POUND)

1 SOVEREIGN (= 1 POUND)

SOUTH KOREA

2 500 WON

20 000 WON

25 000 WON

30 000 WON

50 000 WON

SPAIN

2 (ESCUDOS)

10 (ESCUDOS)

10 PESETAS

20 PESETAS

5 000 PESETAS

10 000 PESETAS

20 000 PESETAS

40 000 PESETAS

80 000 PESETAS

200 EURO

400 EURO

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

SWEDEN

20 KRONOR

1 000 KRONOR

2 000 KRONOR

SWITZERLAND

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

100 FRANCS

5 PIASTRES

TURKEY

(25 KURUSH) (= 25 PIASTRES)

(50 KURUSH) (= 50 PIASTRES)

(250 KURUSH) (= 250 PIASTRES)

(500 KURUSH) (= 500 PIASTRES)

1/2 LIRA

1 LIRA

500 LIRA

1 000 LIRA

10 000 LIRA

50 000 LIRA

100 000 LIRA

200 000 LIRA

1 000 000 LIRA

60 000 000 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

(1/2 SOVEREIGN) (= 1/2 POUND)

(2 SOVEREIGNS)

(5 SOVEREIGNS)

URUGUAY

5 000 NUEVO PESOS

20 000 NUEVO PESOS

5 PESOS

USA

10 DOLLARS (AMERICAN EAGLE)

1 DOLLAR

2,5 DOLLARS

5 DOLLARS

20 DOLLARS

25 DOLLARS

50 DOLLARS

VATICAN

10 LIRE GOLD

20 LIRE

100 LIRE GOLD

20 EURO

50 EURO

VENEZUELA

(10 BOLIVARES)

(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

1 DUCAT

4 DUCATS

20 DINARA

100 DINARA

200 DINARA

500 DINARA

1 000 DINARA

1 500 DINARA

2 000 DINARA

2 500 DINARA

5 000 DINARA

ZAIRE

100 ZAIRES

ZAMBIA

250 KWACHA