# Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, Article 347

Extent: E+W+S+N.I.

Member States shall exempt the services of agents who act in the name and on behalf of another person, when they take part in the supply of investment gold for their principal.

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Source: https://www.legislation.gov.uk/eudr/2006/112/article/347 (the official version)
Page: https://openlegislation.uk/eu-directive-2006-112/article-347
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.