Legal provisions of COM(2000)450 - Authorisation of France to derogate from Article 11 of the Sixth Directive (77/388/EEC) on the harmonisation of the laws of Member States relating to turnover taxes

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dossier COM(2000)450 - Authorisation of France to derogate from Article 11 of the Sixth Directive (77/388/EEC) on the harmonisation of the laws of ...
document COM(2000)450 EN
date November 27, 2000

Contents

Article 1

The French Republic is authorised, by derogation from Article 11(A)(1)(a) of Directive 77/388/EEC, to include in the taxable amount in respect of the supply of goods or services comprising the working of tax-exempt investment gold the value of the gold contained in the finished product based on the current market value of the investment gold.

Article 2

The authorisation granted under Article 1 shall expire on 31 December 2004.

Article 3

This Decision is addressed to the French Republic.