Directory Of 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

Original Language Title: Verzeichnis jener Goldmünzen, die die Kriterien der Steuerbefreiung gemäß § 6 Abs. 1 Z 8 lit. j Umsatzsteuergesetz 1994 im Kalenderjahr 2016 jedenfalls erfüllen

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39. Regulation of the Federal Minister of Finance concerning a list of the gold coins which meet the criteria of the tax exemption in accordance with § 6 (1) Z 8 lit.  j Sales tax law 1994 in calendar year 2016 in any case fulfill

On the basis of § 6 (1) Z 8 lit.  j of the sales tax law 1994, BGBl. No. 663/1994, in the version of the Federal Law BGBl.  I No 163/2015, shall be assigned:

§ 1. (1) The gold coins listed in the Attachment shall be deemed to be coins which, during the calendar year 2016, shall be subject to the criteria of § 6 (1) Z 8 lit.  j sublit.  bb of the sales tax law 1994. The tax exemption applies to all emissions of a piece recorded in the Appendix , except for coins with a purity of less than 900 thousandths.

(2) The Asset is ordered in alphabetical order of the countries and the denominations of the coins. Coins of the same category are ordered in ascending order of their value.

(3) In the Asset , the denomination of the coins of the currency specified on them. In those cases where the currency is not specified in the Latin alphabet, the name (as far as possible) is enclosed in parentheses.

(4) If a coin is not listed in the Attachment , it meets the requirement of § 6 paragraph 1 Z 8 lit.  j sublit.  bb of the sales tax law 1994, so the tax exemption can still be used for the delivery.