Directory Of 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 2011 At Least

Original Language Title: Verzeichnis jener Goldmünzen, die die Kriterien der Steuerbefreiung gemäß § 6 Abs. 1 Z 8 lit. j des Umsatzsteuergesetzes 1994 im Kalenderjahr 2011 jedenfalls erfüllen

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87. Ordinance of the Federal Minister of Finance concerning a list of those gold coins which meet the criteria of the tax exemption in accordance with § 6 para. 1 Z 8 lit. j of the sales tax law in 1994 in the calendar year 2011 in any case fulfill

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 111/2010, shall be ordered:

§ 1. (1) Those in the Annex Gold coins shall be deemed to be coins, which in the calendar year 2011 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.

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