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Directory Of Gold Coins That The Criteria Of The Exemption Pursuant To § 6 Para 1 No. 8 Lit. J Umsatzsteuergesetz 1994 Meet In The Calendar Year 2007 Anyway

Original Language Title: Verzeichnis jener Goldmünzen, die die Kriterien der Steuerbefreiung gemäß § 6 Abs. 1 Z 8 lit. j Umsatzsteuergesetz 1994 im Kalenderjahr 2007 jedenfalls erfüllen

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Regulation of the Federal Minister of Finance concerning a list of those gold coins which are subject to the criteria of the tax exemption in accordance with § 6 (1) Z 8 lit. j Sales tax law 1994 in the calendar year 2007 in any case fulfilled

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 101/2006, shall be ordered:

The coins listed below are deemed to be coins which, during the 2007 calendar year, are subject to the criteria of § 6 (1) Z 8 lit. j sublit. bb of the sales tax law 1994.

Explanatory notes

a)

The exemption shall apply to all emissions from a piece drawn up in this list, except for coins with a purity of less than 900 thousandths.

b)

The list is arranged 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.

c)

The denomination of the coins is equivalent to 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.

COUNTRY OF ISSUE

NAME OF COINS

AFGHANISTAN

(20 AFGHANI)

10 000 AFGHANI

( 1 / 2 AMANI)

(1 AMANI)

(2 AMANI)

(4 GRAMS)

(8 GRAMS)

1 TILLA

2 TILLAS

ALBANIA

50 LEKE

100 LEKE

200 LEKE

500 LEKE

ALDERNEY

25 POUNDS

ANDORRA

50 DINERS

100 DINERS

250 DINERS

1 SOVEREIGN

ANGUILLA

5 DOLLARS

10 DOLLARS

20 DOLLARS

100 DOLLARS

EQUATORIAL GUINEA

250 PESETAS

500 PESETAS

750 PESETAS

1 000 PESETAS

5 000 PESETAS

ARGENTINA

1 ARGENTINO

ETHIOPIA

400 BIRR

600 BIRR

10 (DOLLARS)

20 (DOLLARS)

50 (DOLLARS)

100 (DOLLARS)

200 (DOLLARS)

AUSTRALIA

5 DOLLARS

15 DOLLARS

25 DOLLARS

50 DOLLARS

100 DOLLARS

150 DOLLARS

200 DOLLARS

250 DOLLARS

500 DOLLARS

1 000 DOLLARS

2 500 DOLLARS

3 000 DOLLARS

10 000 DOLLARS

1 / 2 SOVEREIGN (= 1 / 2 POUND)

1 SOVEREIGN (= 1 POUND)

BAHAMAS

10 DOLLARS

20 DOLLARS

25 DOLLARS

50 DOLLARS

100 DOLLARS

150 DOLLARS

200 DOLLARS

2 500 DOLLARS

BELGIUM

ECU 10

ECU 25

ECU 50

ECU 100

100 EURO

10 FRANCS

20 FRANCS

5 000 FRANCS

BELIZE

25 DOLLARS

50 DOLLARS

100 DOLLARS

250 DOLLARS

BERMUDAS

10 DOLLARS

25 DOLLARS

50 DOLLARS

60 DOLLARS

100 DOLLARS

200 DOLLARS

250 DOLLARS

BHUTAN

1 SERTUM

2 SERTUMS

5 SERTUMS

BOLIVIEN

4 000 PESOS BOLIVIANOS

BOTSUANA

5 PULA

150 PULA

10 THEBE

BRAZIL

300 CRUZEIROS

(4 000 REIS)

(5 000 REIS)

(6 400 REIS)

(10 000 REIS)

(20 000 REIS)

BRITISH VIRGIN ISLANDS

100 DOLLARS

BULGARIA

10 LEVA

100 LEVA

BURUNDI

10 FRANCS

25 FRANCS

50 FRANCS

100 FRANCS

CAYMANINSELN

25 DOLLARS

50 DOLLARS

100 DOLLARS

250 DOLLARS

CHILE

2 PESOS

5 PESOS

10 PESOS

20 PESOS

50 PESOS

100 PESOS

200 PESOS

CHINA

5 / 20 YUAN ( 1 / 20 oz)

10 / 50 YUAN ( 1 / 10 oz)

25 / 100 YUAN ( 1 / 4 oz)

50 / 200 YUAN ( 1 / 2 oz)

100 / 500 YUAN (1 oz)

5 (YUAN)

10 (YUAN)

25 (YUAN)

50 (YUAN)

100 (YUAN)

150 (YUAN)

200 (YUAN)

250 (YUAN)

300 (YUAN)

400 (YUAN)

450 (YUAN)

500 (YUAN)

1 000 (YUAN)

COOK ISLANDS

100 DOLLARS

200 DOLLARS

250 DOLLARS

COSTA RICA

5 COLONES

10 COLONES

20 COLONES

50 COLONES

100 COLONES

200 COLONES

1 500 COLONES

5 000 COLONES

25 000 COLONES

CÔTE D' IVOIRE

10 FRANCS

25 FRANCS

50 FRANCS

100 FRANCS

DENMARK

10 KRONER

20 KRONER

GERMANY

1 DM

100 EURO

10 MARK

20 MARK

DOMINICAN REPUBLIC

30 PESOS

100 PESOS

200 PESOS

250 PESOS

ECUADOR

1 CONDOR

10 SUCRES

EL SALVADOR

25 COLONES

50 COLONES

100 COLONES

200 COLONES

250 COLONES

FIDSCHI

200 DOLLARS

250 DOLLARS

FINLAND

10 MARKAA

20 MARKAA

FRANCE

10 EURO

20 EURO

50 EURO

5 FRANCS

10 FRANCS

20 FRANCS

40 FRANCS

50 FRANCS

100 FRANCS

GABUN

10 FRANCS

25 FRANCS

50 FRANCS

100 FRANCS

1 000 FRANCS

3 000 FRANCS

5 000 FRANCS

10 000 FRANCS

20 000 FRANCS

GAMBIA

200 DALASIS

500 DALASIS

1 000 DALASIS

GIBRALTAR

2 CROWNS

25 POUNDS

50 POUNDS

100 POUNDS

1 / 25 ROYAL

1 / 10 ROYAL

1 / 5 ROYAL

1 / 2 ROYAL

1 ROYAL

GUATEMALA

5 QUETZALES

10 QUETZALES

20 QUETZALES

GUERNSEY

1 POUND

5 POUNDS

10 POUNDS

25 POUNDS

50 POUNDS

100 POUNDS

GUINEA

1 000 FRANCS

2 000 FRANCS

5 000 FRANCS

10 000 FRANCS

HAITI

20 GOURDES

50 GOURDES

100 GOURDES

200 GOURDES

500 GOURDES

1 000 GOURDES

HONDURAS

200 LEMPIRAS

500 LEMPIRAS

HONG Kong

1 000 DOLLARS

INDIA

1 MOHUR

15 RUPEES

1 SOVEREIGN

INDONESIA

2 000 RUPIAH

5 000 RUPIAH

10 000 RUPIAH

20 000 RUPIAH

25 000 RUPIAH

100 000 RUPIAH

200 000 RUPIAH

IRAQ

(5 DINARS)

(50 DINARS)

(100 DINARS)

IRAN

( 1 / 2 AZADI)

(1 AZADI)

( 1 / 4 PAHLAVI)

( 1 / 2 PAHLAVI)

(1 PAHLAVI)

(2 1 / 2 PAHLAVI)

(5 PAHLAVI)

(10 PAHLAVI)

500 RIALS

750 RIALS

1 000 RIALS

2 000 RIALS

ICELAND

500 KRONUR

ISLE OF MAN

1 / 20 ANGEL

1 / 10 ANGEL

1 / 4 ANGEL

1 / 2 ANGEL

1 ANGEL

5 ANGEL

10 ANGEL

15 ANGEL

20 ANGEL

1 / 25 CROWN

1 / 10 CROWN

1 / 5 CROWN

1 / 2 CROWN

1 CROWN

1 POUND

2 POUNDS

5 POUNDS

50 POUNDS

( 1 / 2 SOVEREIGN)

(1 SOVEREIGN)

(2 SOVEREIGNS)

(5 SOVEREIGNS)

ISRAEL

20 LIROT

50 LIROT

100 LIROT

200 LIROT

500 LIROT

1 000 LIROT

5 000 LIROT

5 NEW SHEQALIM

10 NEW SHEQALIM

20 NEW SHEQALIM

5 SHEQALIM

10 SHEQALIM

500 SHEQEL

ITALY

20 LIRE

40 LIRE

JAMAICA

100 DOLLARS

250 DOLLARS

JERSEY

1 POUND

2 POUNDS

5 POUNDS

10 POUNDS

20 POUNDS

25 POUNDS

50 POUNDS

100 POUNDS

1 SOVEREIGN

JORDAN

2 DINARS

5 DINARS

10 DINARS

25 DINARS

50 DINARS

60 DINARS

YUGOSLAVIA

20 DINARA

100 DINARA

200 DINARA

500 DINARA

1 000 DINARA

1 500 DINARA

2 000 DINARA

2 500 DINARA

CANADA

1 DOLLAR

2 DOLLARS

5 DOLLARS

10 DOLLARS

20 DOLLARS

50 DOLLARS

100 DOLLARS

175 DOLLARS

200 DOLLARS

350 DOLLARS

KATANGA

5 FRANCS

KENIA

100 SHILLINGS

250 SHILLINGS

500 SHILLINGS

KIRIBATI

150 DOLLARS

COLOMBIA

1 PESO

2 PESOS

2 1 / 2 PESOS

5 PESOS

10 PESOS

20 PESOS

100 PESOS

200 PESOS

300 PESOS

500 PESOS

1 000 PESOS

1 500 PESOS

2 000 PESOS

15 000 PESOS

KONGO

10 FRANCS

20 FRANCS

25 FRANCS

50 FRANCS

100 FRANCS

CUBA

4 PESOS

5 PESOS

20 PESOS

50 PESOS

100 PESOS

LESOTHO

1 LOTI

2 MALOTI

4 MALOTI

10 MALOTI

20 MALOTI

50 MALOTI

100 MALOTI

250 MALOTI

500 MALOTI

LATVIA

100 LATUS

LIBERIA

12 DOLLARS

20 DOLLARS

25 DOLLARS

30 DOLLARS

100 DOLLARS

250 DOLLARS

LUXEMBOURG

5 EURO

20 FRANCS

MACAO

500 PATACAS

1 000 PATACAS

MALAWI

250 KWACHA

MALAYSIA

100 RINGGIT

200 RINGGIT

250 RINGGIT

500 RINGGIT

MALI

10 FRANCS

25 FRANCS

50 FRANCS

100 FRANCS

MALTA

5 (LIRI)

10 (LIRI)

20 (LIRI)

25 (LIRI)

50 (LIRI)

100 (LIRI)

MARSHALL ISLANDS

20 DOLLARS

50 DOLLARS

200 DOLLARS

MAURITIUS

100 RUPEES

200 RUPEES

250 RUPEES

500 RUPEES

1 000 RUPEES

MEXICO

2 PESOS

2 1 / 2 PESOS

5 PESOS

10 PESOS

20 PESOS

50 PESOS

250 PESOS

500 PESOS

1 000 PESOS

2 000 PESOS

1 / 20 ONZA

1 / 10 ONZA

1 / 4 ONZA

1 / 2 ONZA

1 ONZA

MONACO

20 FRANCS

100 FRANCS

200 FRANCS

MONGOLIA

750 (TUGRIK)

1 000 (TUGRIK)

NEPAL

1 ASARPHI

1 000 RUPEES

NEW Zealand

10 DOLLARS

150 DOLLARS

NICARAGUA

50 CORDOBAS

NETHERLANDS

1 DUKAAT

(2 DUKAAT)

1 GULDEN

5 GULDEN

10 GULDEN

NETHERLANDS ANTILLES

5 GULDEN

10 GULDEN

50 GULDEN

100 GULDEN

300 GULDEN

NIGER

10 FRANCS

25 FRANCS

50 FRANCS

100 FRANCS

NORWAY

10 KRONER

20 KRONER

1 500 KRONER

OMAN

25 OMANI RIALS

75 OMANI RIALS

AUSTRIA

(1 DUKATEN)

(4 DUKATEN)

10 EURO

25 EURO

50 EURO

100 EURO

4 GULDEN

8 GULDEN

10 KRONEN

20 KRONEN

100 KRONEN

25 SCHILLING

100 SCHILLING

200 SCHILLING

500 SCHILLING

1 000 SCHILLING

2 000 SCHILLING

PAKISTAN

3 000 RUPEES

PANAMA

100 BALBOAS

500 BALBOAS

PAPUA New Guinea

100 KINA

PERU

1 / 5 LIBRA

1 / 2 LIBRA

1 LIBRA

5 SOLES

10 SOLES

20 SOLES

50 SOLES

100 SOLES

PHILIPPINES

1 000 PISO

1 500 PISO

5 000 PISO

POLAND

50 ZLOTY (Golden Eagle)

100 ZLOTY (Golden Eagle)

100 ZLOTY

200 ZLOTY (Golden Eagle)

200 ZLOTY

500 ZLOTY (Golden Eagle)

PORTUGAL

100 ESCUDOS

200 ESCUDOS

500 ESCUDOS

10 000 REIS

RHODESIA

10 SHILLINGS

1 POUND

5 POUNDS

RWANDA

10 FRANCS

25 FRANCS

50 FRANCS

100 FRANCS

RUSSIA

5 (RUBEL)

7 1 / 2 (RUBEL)

10 (RUBEL)

15 (RUBEL)

25 RUBEL

50 (RUBEL)

100 (RUBEL)

200 (RUBEL)

SALOMONEN

10 DOLLARS

25 DOLLARS

50 DOLLARS

100 DOLLARS

SAMBIA

250 KWACHA

SAN MARINO

1 SCUDO

2 SCUDI

5 SCUDI

10 SCUDI

SAUDI Arabia

1 GUINEA (= 1 SAUDI POUND)

SWEDEN

10 KRONOR

20 KRONOR

SWITZERLAND

10 FRANCS

20 FRANCS

50 FRANCS

100 FRANCS

SENEGAL

10 FRANCS

25 FRANCS

50 FRANCS

100 FRANCS

250 FRANCS

500 FRANCS

1 000 FRANCS

2 500 FRANCS

SERBIA

10 DINARA

20 DINARA

SEYCHELLES

1 000 RUPEES

1 500 RUPEES

SIERRA LEONE

1 / 4 GOLDE

1 / 2 GOLDE

1 GOLDE

5 GOLDE

10 GOLDE

20 DOLLARS

50 DOLLARS

100 DOLLARS

250 DOLLARS

500 DOLLARS

SINGAPORE

1 DOLLAR

2 DOLLARS

5 DOLLARS

10 DOLLARS

20 DOLLARS

25 DOLLARS

50 DOLLARS

100 DOLLARS

150 DOLLARS

250 DOLLARS

500 DOLLARS

SLOVENIA

5 000 TOLARS

20 000 TOLARS

SOMALIA

20 SHILLINGS

50 SHILLINGS

100 SHILLINGS

200 SHILLINGS

500 SHILLINGS

1 500 SHILLINGS

SPAIN

10 (ESCUDOS)

10 PESETAS

5 000 PESETAS

10 000 PESETAS

20 000 PESETAS

40 000 PESETAS

80 000 PESETAS

100 (REALES)

SOUTH Africa

1 / 10 KRUGERRAND

1 / 4 KRUGERRAND

1 / 2 KRUGERRAND

1 KRUGERRAND

1 / 10 oz NATURA

1 / 4 oz NATURA

1 / 2 oz NATURA

1 oz NATURA

1 / 10 PROTEA

1 PROTEA

1 / 2 POND

1 POND

1 RAND

2 RAND

1 / 2 SOVEREIGN (= 1 / 2 POUND)

1 SOVEREIGN (= 1 POUND)

SUDAN

25 POUNDS

50 POUNDS

100 POUNDS

SOUTH Korea

2 500 WON

20 000 WON

30 000 WON

50 000 WON

SURINAME

100 GULDEN

SWASILAND

2 EMALANGENI

5 EMALANGENI

10 EMALANGENI

20 EMALANGENI

25 EMALANGENI

50 EMALANGENI

100 EMALAGENI

250 EMALAGENI

1 LILANGENI

SYRIA

( 1 / 2 POUND)

(1 POUND)

TANSANIA

1 500 SHILINGI

2 000 SHILLINGI

THAILAND

(150 BAHT)

(300 BAHT)

(400 BAHT)

(600 BAHT)

(800 BAHT)

(1 500 BAHT)

(2 500 BAHT)

(3 000 BAHT)

(4 000 BAHT)

(5 000 BAHT)

(6 000 BAHT)

TONGA

1 / 2 HAU

1 HAU

5 HAU

1 / 4 KOULA

1 / 2 KOULA

1 KOULA

TSCHAD

3 000 FRANCS

5 000 FRANCS

10 000 FRANCS

20 000 FRANCS

CZECH REPUBLIC

1 000 KORUN (1 000 Kc)

2 000 KORUN (2 000 Kc)

2 500 KORUN (2 500 Kc)

5 000 KORUN (5 000 Kc)

10 000 KORUN (10 000 Kc)

CZECHOSLOVAKIA

1 DUKÁT

2 DUKÁT

5 DUKÁT

10 DUKÁT

TUNISIA

2 DINARS

5 DINARS

10 DINARS

20 DINARS

40 DINARS

75 DINARS

10 FRANCS

20 FRANCS

5 PIASTRES

TURKEY

(25 KURUSH) (= 25 PIASTRES)

(50 KURUSH) (= 50 PIASTRES)

(100 KURUSH) (= 100 PIASTRES)

(250 KURUSH) (= 250 PIASTRES)

(500 KURUSH) (= 500 PIASTRES)

1 / 2 LIRA

1 LIRA

500 LIRA

1 000 LIRA

10 000 LIRA

TURKS-AND CAICOSINSELN

100 CROWNS

TUVALU

50 DOLLARS

UGANDA

50 SHILLINGS

100 SHILLINGS

500 SHILLINGS

1 000 SHILLINGS

HUNGARY

1 DUKAT

4 FORINT = 10 FRANCS

8 FORINT = 20 FRANCS

50 FORINT

100 FORINT

200 FORINT

500 FORINT

1 000 FORINT

5 000 FORINT

10 000 FORINT

20 000 FORINT

50 000 FORINT

100 000 FORINT

10 KORONA

20 KORONA

100 KORONA

URUGUAY

5 000 NUEVO PESOS

20 000 NUEVO PESOS

5 PESOS

US

2 1 / 2 DOLLARS

5 DOLLARS

10 DOLLARS

20 DOLLARS

25 DOLLARS

50 DOLLARS

VATICAN

20 LIRE

VENEZUELA

(20 BOLIVARES)

(100 BOLIVARES)

1 000 BOLIVARES

3 000 BOLIVARES

5 000 BOLIVARES

10 000 BOLIVARES

5 VENEZOLANOS

UNITED ARAB EMIRATES

(500 DIRHAMS)

(750 DIRHAMS)

(1 000 DIRHAMS)

UNITED KINGDOM

( 1 / 3 GUINEA)

( 1 / 2 GUINEA)

50 PENCE

2 POUNDS

5 POUNDS

10 POUNDS

25 POUNDS

50 POUNDS

100 POUNDS

1 / 2 SOVEREIGN

(1 SOVEREIGN)

(2 SOVEREIGNS)

(5 SOVEREIGNS)

WESTSAMOA

50 TALA

100 TALA

ZAIRE

100 ZAIRES

CYPRUS

50 POUNDS

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