List of gold coins meeting the criteria established in Article 26B(A)(ii) of Council Directive 77/388/EEC of 17 May 1977 as amended by Directive 98/80/EC of 12 October 1998 (special scheme for investment gold)
Date: 2001-10-27
Institutions: European Commission
Subjects: VAT, gold, investment, tax exemption

C 302/12

EN

Official Journal of the European Communities

27.10.2001

List of gold coins meeting the criteria established in Article 26B(A)(ii) of Council Directive
77/388/EEC of 17 May 1977 as amended by Directive 98/80/EC of 12 October 1998 (special
scheme for investment gold)

(2001/C 302/04)

Valid for the year 2002

EXPLANATORY NOTE

(a) This list reflects the contributions sent by Member States to the Commission within the deadline set by
Article 26b(A) of the sixth Directive (as amended by Directive 98/80/EC of 12 October 1998).

(b) The coins included in this list are considered to fulfil the criteria of Article 26b and therefore will be
treated as investment gold. As a result their supply is exempt from VAT for the whole of the year
2002.

(c) The exemption will apply to all issues of the given coin in this list, except to issues of coins with a

purity smaller than 900 thousandths. These coins are mentioned in the list.

(d) However, if a coin does not appear in this list, its supply will still be exempt where the coin meets the

criteria for the exemption laid down in the sixth Directive.

(e) The list is set in alphabetical order, by names of countries and denominations of coins. Within the

same category of coins, the listing follows the increasing value of the currency.

(f)

In the list the denomination of the coins reflects the currency shown on the coins. However where the
currency on the coins is not shown in roman script, where possible its denomination in the list is
shown in parenthesis.

COUNTRY OF ISSUE

DENOMINATION OF THE COINS

AFGHANISTAN

ALBANIA

ANDORRA

ANGUILLA

ARGENTINA

(1/2 AMANI)
(1 AMANI)

(4 GRAM)

(8 GRAM)

(2 TILLA)

10 FRANKA

20 FRANKA

100 FRANKA

20 LEKE

100 DINERS

250 DINERS

1 SOVEREIGN

5 DOLLARS

1 ARGENTINO

27.10.2001

EN

Official Journal of the European Communities

C 302/13

COUNTRY OF ISSUE

DENOMINATION OF THE COINS

AUSTRALIA

AUSTRIA

BAHAMAS

BELGIUM

BELIZE

BERMUDA

5 DOLLARS
15 DOLLARS

25 DOLLARS

50 DOLLARS

100 DOLLARS

200 DOLLARS

500 DOLLARS

1 000 DOLLARS

2 500 DOLLARS

3 000 DOLLARS

10 000 DOLLARS
1/20 OUNCE
1/10 OUNCE
1/4 OUNCE
1/2 OUNCE
1 POUND
1/2 SOVEREIGN
1 SOVEREIGN

(1 DUCAT)

(4 DUCATS)

4 GULDEN = 10 FRANCS

8 GULDEN = 20 FRANCS

10 KRONEN

20 KRONEN

100 KRONEN

25 SCHILLING

100 SCHILLING

200 SCHILLING

500 SCHILLING

1 000 SCHILLING

2 000 SCHILLING

10 DOLLARS

20 DOLLARS

50 DOLLARS

100 DOLLARS

25 ECU

50 ECU

100 ECU

10 FRANCS

20 FRANCS

100 DOLLARS

100 DOLLARS

C 302/14

EN

Official Journal of the European Communities

27.10.2001

COUNTRY OF ISSUE

DENOMINATION OF THE COINS

BHUTAN

BOLIVIA

BOTSWANA

BRAZIL

BULGARIA

CANADA

CHILE

CHINA

COLOMBIA

COOK ISLANDS

5 SERTUMS

4 000 PESOS BOLIVIANOS

10 THEBE

300 CRUZEIROS
(4 000 REIS)
(5 000 REIS)
(6 400 REIS)
(10 000 REIS)

10 LEVA
100 LEVA

1 DOLLAR
2 DOLLARS
5 DOLLARS
10 DOLLARS
20 DOLLARS
50 DOLLARS
100 DOLLARS
200 DOLLARS

1 PESO

2 PESOS

5 PESOS

10 PESOS

20 PESOS

50 PESOS

100 PESOS

5 (YUAN)
10 (YUAN)
25 (YUAN)
50 (YUAN)
100 (YUAN)
400 (YUAN)
450 (YUAN)
500 (YUAN)
1 000 (YUAN)

1 PESO
2 PESOS
21/2 PESOS
5 PESOS
10 PESOS
16 PESOS
300 PESOS
1 500 PESOS

100 DOLLARS
200 DOLLARS
250 DOLLARS

27.10.2001

EN

Official Journal of the European Communities

C 302/15

COUNTRY OF ISSUE

DENOMINATION OF THE COINS

COSTA RICA

CUBA

CZECHOSLOVAKIA

DENMARK

DOMINICAN REPUBLIC

ECUADOR

EQUATORIAL GUINEA

ETHIOPIA

FIJI

FINLAND

FRANCE

GABON

5 COLONES
10 COLONES
20 COLONES
50 COLONES
100 COLONES
200 COLONES
500 COLONES
1 000 COLONES
1 500 COLONES
5 000 COLONES

1 PESO
2 PESOS
4 PESOS
5 PESOS
10 PESOS
20 PESOS

(1 DUCAT)
(2 DUCATS)
(3 DUCATS)
(4 DUCATS)
(5 DUCATS)
(10 DUCATS)

10 KRONER
20 KRONER

30 PESOS
100 PESOS
200 PESOS

10 SUCRES
1 CONDOR

250 PESETAS

400 BIRR
600 BIRR
10 (DOLLARS)
20 (DOLLARS)
50 (DOLLARS)
100 (DOLLARS)
200 (DOLLARS)

200 DOLLARS
250 DOLLARS

1 MARKKA
10 MARKKAA
20 MARKKAA

10 FRANCS
20 FRANCS
40 FRANCS
50 FRANCS
100 FRANCS
500 FRANCS

25 FRANCS
100 FRANCS

C 302/16

EN

Official Journal of the European Communities

27.10.2001

COUNTRY OF ISSUE

DENOMINATION OF THE COINS

GAMBIA

GERMANY

GHANA

GIBRALTAR

GREECE

GUATEMALA

HAITI

HONDURAS

HUNGARY

HYDERABAD

ICELAND

INDONESIA

IRAN

IRAQ

500 DALASIS

10 MARK
20 MARK

500 CEDIS

2 CROWNS
25 POUNDS
50 POUNDS
100 POUNDS
1/25 ROYAL
1/10 ROYAL
1/5 ROYAL
1/2 ROYAL
1 ROYAL
(1/4 SOVEREIGN)
(1/2 SOVEREIGN)
(1 SOVEREIGN)

20 DRACHMA

5 QUETZALES
10 QUETZALES
20 QUETZALES

200 GOURDES
1 000 GOURDES

200 LEMPIRAS

(1 DUCAT)
4 FORINT = 10 FRANCS
8 FORINT = 20 FRANCS
1 000 FORINT
10 KORONA
20 KORONA
100 KORONA

(1/4 ASHRAFI)
(1/2 ASHRAFI)
(1 ASHRAFI)

500 KRONOR
10 000 KRONOR

100 000 RUPIAHS

(1/2 AZADI)
(1 AZADI)
(1/4 PAHLAVI)
(1/2 PAHLAVI)
(1 PAHLAVI)
(21/2 PAHLAVI)
(5 PAHLAVI)
(10 PAHLAVI)
2 000 RIALS

(100 DINARS)

27.10.2001

EN

Official Journal of the European Communities

C 302/17

COUNTRY OF ISSUE

DENOMINATION OF THE COINS

ISLE OF MAN

ISRAEL

ITALY

JAMAICA

JAPAN

JERSEY

1/20 ANGEL
1/10 ANGEL
1/4 ANGEL
1/2 ANGEL
1 ANGEL
11/4 ANGEL
21/2 ANGEL
5 ANGEL
10 ANGEL
15 ANGEL
20 ANGEL
1/25 CROWN
1/10 CROWN
1/5 CROWN
1/2 CROWN
3/4 CROWN
1 CROWN
2 PENCE
5 PENCE
10 PENCE
20 PENCE
50 PENCE
1 PENNY
1 POUND
11/4 POUND
2 POUNDS
21/2 POUNDS
5 POUNDS
25 POUNDS
50 POUNDS
(1/2 SOVEREIGN)
(1 SOVEREIGN)
(2 SOVEREIGNS)
(5 SOVEREIGNS)

50 LIROT
100 LIROT
200 LIROT
500 LIROT
1 000 LIROT
5 000 LIROT
10 SHEQALIM
500 SHEQEL

10 LIRE
20 LIRE
40 LIRE
80 LIRE

100 DOLLARS
250 DOLLARS

(100 000 YEN)

5 POUNDS
20 POUNDS

C 302/18

EN

Official Journal of the European Communities

27.10.2001

COUNTRY OF ISSUE

DENOMINATION OF THE COINS

JORDAN

KATANGA

KENYA

KUTCH

LESOTHO

LIBERIA

LIECHTENSTEIN

LUXEMBOURG

MACAO

MALAWI

MALAYSIA

MALTA

MARSHALL ISLANDS

MEXICO

25 DINARS
50 DINARS
60 DINARS

5 FRANCS

250 SHILLINGS
500 SHILLINGS

(25 KORI)
(50 KORI)
(100 KORI)

4 MALOTI
250 MALOTI

20 DOLLARS
25 DOLLARS
30 DOLLARS
100 DOLLARS

10 FRANCS
20 FRANCS
25 FRANCS
100 FRANCS
10 KRONEN
20 KRONEN

20 FRANCS

500 PATACAS
1 000 PATACAS

250 KWACHA

200 RINGGIT
250 RINGGIT
500 RINGGIT

10 POUNDS

20 DOLLARS
50 DOLLARS
200 DOLLARS

1 PESO
2 PESOS
21/2 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

27.10.2001

EN

Official Journal of the European Communities

C 302/19

COUNTRY OF ISSUE

DENOMINATION OF THE COINS

MONACO

MONGOLIA

NEPAL

NETHERLANDS

NETHERLANDS ANTILLES

20 FRANCS
100 FRANCS
200 FRANCS

750 (TUGRIK)
1 000 (TUGRIK)

(1/10 ASARFI)
(1/2 ASARFI)
(1 ASARFI)

(1 DUKAAT)
10 GULDEN

5 GULDEN
10 GULDEN
50 GULDEN
100 GULDEN
300 GULDEN

NICARAGUA

50 CORDOBAS

NIGER

NORWAY

PANAMA

100 FRANCS

10 KRONER
20 KRONER

100 BALBOAS (not issues after 1980 and 1980 Canal Centennial)
500 BALBOAS (not issues after 1979)

PAPUA NEW GUINEA

100 KINA (not 1980 Festival of Arts issue)

PERU

PHILIPPINES

POLAND

PORTUGAL

ROMANIA

1/5 DE LIBRA
1/2 DE LIBRA
1 LIBRA
5 SOLES
10 SOLES
20 SOLES
50 SOLES
100 SOLES

1 000 PISO
1 500 PISO
5 000 PISO

10 ZLOTICH
500 000 ZLOTICH

100 ESCUDOS
200 ESCUDOS
5 000 REIS
10 000 REIS

121/2 LEI
20 LEI
25 LEI
50 LEI
100 LEI

C 302/20

EN

Official Journal of the European Communities

27.10.2001

COUNTRY OF ISSUE

DENOMINATION OF THE COINS

RUSSIA

RWANDA

SAUDI ARABIA

SENEGAL

SEYCHELLES

SIERRA LEONE

SINGAPORE

SOMALIA

SOUTH AFRICA

SOUTH KOREA

5 (ROUBLES)
71/2 (ROUBLES)
10 (ROUBLES)

15 (ROUBLES)

100 (ROUBLES)

25 FRANCS

50 FRANCS

100 FRANCS

(1 GUINEA)

(1 SAUDI POUND)

100 FRANCS

1 000 RUPEES

1 500 RUPEES

1/4 GOLDE
1/2 GOLDE
1 GOLDE

10 GOLDE

1 DOLLAR

2 DOLLARS

5 DOLLARS

10 DOLLARS

25 DOLLARS

50 DOLLARS

100 DOLLARS

150 DOLLARS

250 DOLLARS

500 DOLLARS

50 SHILLINGS

100 SHILLINGS

200 SHILLINGS

500 SHILLINGS

1/10 KRUGERRAND
1/4 KRUGERRAND
1/2 KRUGERRAND
1 KRUGERRAND
1/2 POND
1 POND

1 RAND

2 RAND
1/2 SOVEREIGN
1 SOVEREIGN

25 000 WON

50 000 WON

27.10.2001

EN

Official Journal of the European Communities

C 302/21

COUNTRY OF ISSUE

DENOMINATION OF THE COINS

SPAIN

SUDAN

SURINAM

SWAZILAND

SWEDEN

SWITZERLAND

SYRIA

TANZANIA

THAILAND

TONGA

TUNISIA

TURKEY

2 ESCUDOS
4 ESCUDOS
10 ESCUDOS
10 PESETAS
20 PESETAS
25 PESETAS
100 PESETAS
20 REALES
40 REALES
80 REALES
100 REALES

25 POUNDS
50 POUNDS
100 POUNDS

100 GULDEN

2 EMALANGENI
25 EMALANGENI

10 KRONOR
20 KRONOR

10 FRANCS
20 FRANCS
100 FRANCS

(1 POUND)

1 500 SHILINGI

(150 BAHT)
(400 BAHT)
(600 BAHT)
(800 BAHT)
(3 000 BAHT)
(5 000 BAHT)

1/4 KOULA
1 KOULA

5 DINARS
10 DINARS
20 DINARS
40 DINARS
75 DINARS
10 FRANCS
20 FRANCS
100 FRANCS
5 PIASTRAS

(25 KURUSH/PIASTRES)
(50 KURUSH/PIASTRES)
(100 KURUSH/PIASTRES)
(250 KURUSH/PIASTRES)
(500 KURUSH/PIASTRES)
10 000 LIRA

C 302/22

EN

Official Journal of the European Communities

27.10.2001

COUNTRY OF ISSUE

DENOMINATION OF THE COINS

UGANDA

UNITED ARAB EMIRATES

UNITED KINGDOM

URUGUAY

USA

VATICAN

VENEZUELA

WESTERN SAMOA

YUGOSLAVIA

YUGOSLAVIA (SERBIA)

ZAIRE

50 SHILLINGS
100 SHILLINGS
500 SHILLINGS
1 000 SHILLINGS

(500 DIRHAMS)
(750 DIRHAMS)

(1/3 GUINEA)
(1/2 GUINEA)
2 POUNDS
5 POUNDS
10 POUNDS
25 POUNDS
50 POUNDS
100 POUNDS
(1/2 SOVEREIGN)
(1 SOVEREIGN)
(2 SOVEREIGNS)
(5 SOVEREIGNS)

5 000 NUEVOS PESOS
5 PESOS

1 DOLLAR
21/2 DOLLARS
5 DOLLARS
10 DOLLARS
20 DOLLARS
25 DOLLARS
50 DOLLARS

10 LIRE
20 LIRE
100 LIRE

(10 BOLIVARES)
(20 BOLIVARES)
(100 BOLIVARES)
1 000 BOLIVARES
5 000 BOLIVARES
10 000 BOLIVARES

50 DOLLARS
100 DOLLARS

200 DINARA
500 DINARA
1 000 DINARA
1 500 DINARA
2 000 DINARA
1 DUCAT

20 DINARA

1 ZAIRE
10 ZAIRES
50 ZAIRES
100 ZAIRES