Page 16 - Chapter 32 VAT Part 1
P. 16
6.2.1. Goods (2nd requirement)
- def s 1: corporeal movable things, fixed property and real right
in such thing or fixed property and electricity, excluding:
• money
• rights
def s 1 “money”:
- coins (used as currency for making payments)
- coins include silver coins but exclude coins made
from precious metals (Kruger Rand)
- coins used as collector‟s piece or investment article ≠ money
