109. Regulation of the 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 of the value added tax Act 1994 meet in the calendar year 2012 anyway
On the basis of § 6 para 1 No. 8 lit. j of the VAT Act 1994, BGBl. No. 663, last amended by Federal Law Gazette I no. 76/2011, is prescribed:
§ 1 (1) the coins referred to in the annex are considered coins that in calendar year 2012 the criteria of the exemption pursuant to § 6 para 1 No. 8 lit. j of the VAT Act 1994 at least meet. The exemption applies to all emissions of a piece recorded in the system, except for coins with a fineness of less than 900 thousandths.
(2) in the system, gold coins are referred to by the value and the currency specified on them. Stands in the cases where the currency on the coins not in Latin script is specified, the name, if known, in parentheses.