Article 355
in forceSPECIAL SCHEMES
Taxable persons who produce investment gold or transform gold into investment gold shall be entitled to deduct the VAT due or paid by them in respect of the supply, intra-Community acquisition or importation of goods or services linked to the production or transformation of that gold, as if the subsequent supply of the gold exempted pursuant to Article 346 were taxed.
Belastingplichtigen die beleggingsgoud produceren of goud in beleggingsgoud omzetten, hebben recht op aftrek van de belasting die door hen verschuldigd of voldaan is met betrekking tot de levering, de intracommunautaire verwerving of de invoer van goederen of met betrekking tot diensten die met de productie of de omzetting van dat goud verband houden, alsof de daaropvolgende levering van het krachtens artikel 346 vrijgestelde goud belast was.