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 Council Directive 98/80/EC of 12 October 1998 (Special scheme for investment gold)
Date: 2002-11-15
Institutions: European Commission
Subjects: VAT, gold, investment, tax exemption

C 279/4

EN

Official Journal of the European Communities

15.11.2002

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 Council Directive 98/80/EC of 12 October 1998
(Special scheme for investment gold)

(2002/C 279/03)

Valid for the year 2003

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
2003.

(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

ALBANIA

ANDORRA

ANGUILLA

ARGENTINA

20 LEKE

50 LEKE

100 LEKE

200 LEKE

500 LEKE

100 DINERS

250 DINERS

1 SOVEREIGN

100 DOLLARS

1 ARGENTINO

15.11.2002

EN

Official Journal of the European Communities

C 279/5

COUNTRY OF ISSUE

DENOMINATION OF THE COINS

AUSTRALIA

AUSTRIA

BAHAMAS

BELGIUM

BERMUDA

BHUTAN

BOLIVIA

BOTSWANA

5 DOLLARS
15 DOLLARS
25 DOLLARS
50 DOLLARS
100 DOLLARS
150 DOLLARS
200 DOLLARS
250 DOLLARS
1/20 OUNCE
1/10 OUNCE
1/4 OUNCE
1/2 OUNCE
1 POUND
1/2 SOVEREIGN
1 SOVEREIGN

(1 DUCAT)
(4 DUCATS)
10 EURO
25 EURO
50 EURO
100 EURO
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
150 DOLLARS
200 DOLLARS

10 ECU
25 ECU
50 ECU
100 ECU
20 FRANCS
5 000 FRANCS

100 DOLLARS

1 SERTUM
2 SERTUMS
5 SERTUMS

4 000 PESOS BOLIVIANOS

150 PULA
10 THEBE

C 279/6

EN

Official Journal of the European Communities

15.11.2002

COUNTRY OF ISSUE

DENOMINATION OF THE COINS

BRAZIL

BURUNDI

CANADA

CHILE

CHINA

COLOMBIA

CONGO

COOK ISLANDS

COSTA RICA

DENMARK

DOMINICAN REPUBLIC

(4 000 REIS)
(5 000 REIS)
(6 400 REIS)

10 FRANCS
25 FRANCS
50 FRANCS
100 FRANCS

1 DOLLAR
2 DOLLARS
5 DOLLARS
10 DOLLARS
20 DOLLARS
50 DOLLARS
100 DOLLARS
175 DOLLARS
200 DOLLARS
350 DOLLARS
1 SOVEREIGN

2 PESOS
5 PESOS
10 PESOS
20 PESOS
50 PESOS

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

1 PESO
21/2 PESOS
10 PESOS
20 PESOS

10 FRANCS
25 FRANCS
50 FRANCS
100 FRANCS

250 DOLLARS

5 COLONES
20 COLONES
1 500 COLONES
5 000 COLONES

10 KRONER
20 KRONER

30 PESOS
100 PESOS
200 PESOS
250 PESOS

15.11.2002

EN

Official Journal of the European Communities

C 279/7

COUNTRY OF ISSUE

DENOMINATION OF THE COINS

ECUADOR

EL SALVADOR

ETHIOPIA

FIJI

FRANCE

GABON

GAMBIA

GERMANY

GIBRALTAR

GREECE

GUINEE

HAITI

HONDURAS

HUNGARY

ICELAND

INDIA

1 CONDOR
10 SUCRES

200 COLONES
250 COLONES

400 BIRR
600 BIRR
100 (DOLLARS)
200 (DOLLARS)

200 DOLLARS
250 DOLLARS

10 FRANCS
40 FRANCS
50 FRANCS
100 FRANCS
500 FRANCS

25 FRANCS
50 FRANCS
5 000 FRANCS
10 000 FRANCS
20 000 FRANCS

200 DALASIS

10 MARK
20 MARK

2 CROWNS
25 POUNDS
50 POUNDS
100 POUNDS
1/2 ROYAL
1 ROYAL

2 500 DRACHMAI
5 000 DRACHMAI

2 000 FRANCS
5 000 FRANCS

20 GOURDES
50 GOURDES
100 GOURDES
200 GOURDES
500 GOURDES
1 000 GOURDES

200 LEMPIRAS

4 FORINT = 10 FRANCS
200 FORINT
500 FORINT
10 KORONA
20 KORONA
100 KORONA

10 000 KRONUR

1 SOVEREIGN

C 279/8

EN

Official Journal of the European Communities

15.11.2002

COUNTRY OF ISSUE

DENOMINATION OF THE COINS

INDONESIA

IRAN

ISLE OF MAN

ISRAEL

ITALY

JAMAICA

100 000 RUPIAHS

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

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
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)

100 LIROT
200 LIROT
500 LIROT
1 000 LIROT
5 000 LIROT
500 SHEQEL

10 LIRE
20 LIRE
40 LIRE
80 LIRE
100 LIRE

100 DOLLARS
250 DOLLARS

15.11.2002

EN

Official Journal of the European Communities

C 279/9

COUNTRY OF ISSUE

DENOMINATION OF THE COINS

JERSEY

JORDAN

KATANGA

KENYA

KIRIBATI

LESOTHO

LIBERIA

LUXEMBOURG

MALAWI

MALAYSIA

MALTA

MARSHALL ISLANDS

MAURITIUS

MEXICO

1 POUND
2 POUNDS
5 POUNDS
10 POUNDS
20 POUNDS
25 POUNDS
50 POUNDS
SOVEREIGN

10 DINARS
25 DINARS
50 DINARS
60 DINARS

5 FRANCS

100 SHILLINGS
250 SHILLINGS
500 SHILLINGS

150 DOLLARS

2 MALOTI
4 MALOTI
10 MALOTI
20 MALOTI
250 MALOTI
500 MALOTI

25 DOLLARS

20 FRANCS

250 KWACHA

250 RINGGIT
500 RINGGIT

25 (LIRI)
50 (LIRI)

20 DOLLARS
50 DOLLARS
200 DOLLARS

200 RUPEES
500 RUPEES
1 000 RUPEES

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

C 279/10

EN

Official Journal of the European Communities

15.11.2002

COUNTRY OF ISSUE

DENOMINATION OF THE COINS

MONACO

MONGOLIA

NETHERLANDS

NETHERLANDS ANTILLES

NICARAGUA

NIGER

OMAN

PAKISTAN

PANAMA

PERU

PHILIPPINES

POLAND

PORTUGAL

RUSSIA

200 FRANCS

750 (TUGRIK)
1 000 (TUGRIK)

(1 DUKAAT)
(2 DUKAAT)
1 GULDEN
5 GULDEN
10 GULDEN

5 GULDEN
10 GULDEN
50 GULDEN
100 GULDEN
300 GULDEN

50 CORDOBAS

10 FRANCS
25 FRANCS
50 FRANCS
100 FRANCS

(1 RIAL)
(5 RIALS)
(15 RIALS)
(20 RIALS)
(75 RIALS)

3 000 RUPEES

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

20 ZLOTYCH
500 ZLOTYCH
200 000 ZLOTYCH
500 000 ZLOTYCH

10 000 REIS

5 (ROUBLES)
71/2 (ROUBLES)
10 (ROUBLES)
15 (ROUBLES)
50 (ROUBLES)
100 (ROUBLES)
200 (ROUBLES)

15.11.2002

EN

Official Journal of the European Communities

C 279/11

COUNTRY OF ISSUE

DENOMINATION OF THE COINS

RWANDA

SAN MARINO

SENEGAL

SEYCHELLES

SIERRA LEONE

SINGAPORE

SOMALIA

SOUTH AFRICA

SOUTH KOREA

SUDAN

SURINAM

SYRIA

10 FRANCS
25 FRANCS
50 FRANCS
100 FRANCS

5 SCUDI
10 SCUDI

25 FRANCS
50 FRANCS
100 FRANCS

1 000 RUPEES
1 500 RUPEES

1/4 GOLDE
1/2 GOLDE
1 GOLDE
5 GOLDE
10 GOLDE
20 LEONES
50 LEONES
100 LEONES
250 LEONES
500 LEONES

1 DOLLAR
2 DOLLARS
25 DOLLARS
50 DOLLARS
100 DOLLARS
150 DOLLARS
250 DOLLARS
500 DOLLARS

200 SHILLINGS
500 SHILLINGS
1 500 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

50 000 WON

25 POUNDS
50 POUNDS
100 POUNDS

100 GULDEN

(1 POUND)

C 279/12

EN

Official Journal of the European Communities

15.11.2002

COUNTRY OF ISSUE

DENOMINATION OF THE COINS

SWAZILAND

SWITZERLAND

TANZANIA

THAILAND

TONGA

TUNISIA

TURKEY

TUVALU

UGANDA

UNITED ARAB EMIRATES

2 EMALANGENI
5 EMALANGENI
10 EMALANGENI
20 EMALANGENI
25 EMALANGENI
50 EMALANGENI
150 EMALANGENI
1 LILANGENI

10 FRANCS
20 FRANCS

1 500 SHILINGI

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

1/2 HAU
1 HAU
1/4 KOULA
1/2 KOULA
1 KOULA

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

(25 KURUSH/PIASTRES)
(50 KURUSH/PIASTRES)
(100 KURUSH/PIASTRES)
(250 KURUSH/PIASTRES)
(500 KURUSH/PIASTRES)
1/2 LIRA
1 LIRA
10 000 LIRA

50 DOLLARS

50 SHILLINGS
100 SHILLINGS
500 SHILLINGS
1 000 SHILLINGS

(500 DIRHAMS)
(750 DIRHAMS)

15.11.2002

EN

Official Journal of the European Communities

C 279/13

COUNTRY OF ISSUE

DENOMINATION OF THE COINS

UNITED KINGDOM

USA

VATICAN

VENEZUELA

WESTERN SAMOA

YUGOSLAVIA

ZAMBIA

(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)

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

20 LIRE

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

50 TALA
100 TALA

100 DINARA
200 DINARA
500 DINARA
1 000 DINARA
5 000 DINARA

250 KWACHA