39. Regulation of the Federal Minister of Finance concerning a list of those gold coins which are subject to the criteria of the tax exemption pursuant to § 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 arranged:
§ 1. (1) Those in the Annex Gold coins shall be considered as coins, which during the calendar year 2016 the criteria of § 6 para. 1 Z 8 lit. j sublit. bb of the sales tax law 1994. The tax exemption applies to all emissions from one in the Annex shall be drawn up, except for coins with a purity of less than 900 thousandths.
(2) The Annex 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 Annex is equivalent to the denomination of the coins of the currency indicated on them. In those cases where the currency is not quoted in the Latin alphabet, the name (as far as possible) is enclosed in brackets.
(4) If a coin is not in the Annex , however, it fulfils the condition of § 6 (1) (8) (8) lit. j sublit. bb of the sales tax law 1994, so the tax exemption can still be used for the delivery.