The Greek Independent Authority for Public Revenue Dec. 19 issued Circular No. E. 2104, on the list of gold coins meeting the exemption criteria for the special investment gold regime under Article 54(2)(b) of the VAT Code. The circular includes that: 1) the list is valid for 2026 and corresponds to EU Directive 2006/112/EC, the VAT Directive; 2) coins must have a purity of at least 90 percent gold to qualify for the regime; and 3) taxpayers must annually submit to the Directorate for the Implementation of Indirect Taxation, Department A - VAT, the list of coins they sold. [Greece, ...