39. Regulation of the Federal Minister of finance concerning a directory of those gold coins that the criteria of the exemption pursuant to § 6 para 1 No. 8 lit. j Umsatzsteuergesetz 1994 meet in 2016 at least calendar
On the basis of § 6 para 1 No. 8 lit. j of the VAT Act 1994, BGBl. No. 663/1994, in the version of Federal Law Gazette I is no. 163/2015, prescribed:
§ 1 (1) the coins referred to in the annex are considered coins, which during the calendar year 2016 the criteria of § 6 para 1 No. 8 lit. j sublit. BB of the value added tax Act 1994 meet. The exemption applies to all emissions of a piece recorded in the system, except for coins with a purity of less than 900 thousandths.
(2) the system is arranged in alphabetical order of the countries and the denominations of the coins. Coins of the same category are arranged in ascending order of their value.
(3) the designation of the coins of the currency specified on them corresponds to in the system. In cases where the currency on the coins not in Latin script is specified, the designation is (if possible) in parentheses.
(4) a coin not in the system is given, it meets the requirement of § 6 para 1 Z 8 lit but. j sublit. BB of the VAT Act 1994, so can the tax exemption for the delivery still be claimed.