109. 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 of the sales tax law 1994 in the calendar year 2012 in any case fulfilled
On the basis of § 6 (1) Z 8 lit. j of the sales tax law 1994, BGBl. N ° 663, as last amended by the Federal Law BGBl. I No 76/2011, shall be arranged:
§ 1. (1) Those in the Annex Gold coins shall be deemed to be coins which, in the calendar year 2012, shall be subject to the criteria of the tax exemption pursuant to § 6 (1) Z 8 lit. j of the sales tax law 1994 in any case. The tax exemption applies to all emissions from one in the Annex recorded items, except for coins with a fine content of less than 900 thousandths.
(2) In the Annex gold coins are called according to the value and the currency specified on them. In those cases where the currency is not quoted in the Latin alphabet, the name, if known, is enclosed in brackets.