Member States shall allow taxable persons who produce investment gold or transform gold into investment gold the right to opt for the taxation of supplies of investment gold to another taxable person which would otherwise be exempt pursuant to Article 346.
Liikmesriigid annavad maksukohustuslastele, kes toodavad investeeringukulda või muudavad kulda investeeringukullaks, õiguse valida sellise investeeringukulla teisele maksukohustuslasele tehtavate tarnete maksustamine, kui sellised tarned oleks muidu artikli 346 alusel maksust vabastatud.