Musik @ Centrifugen

Detta väckte mig på morgonen. Om man går in på http://www.coininvestdirect.com och väljer Sverige som leveransland och sedan kikar på sidorna för olika silvermynt och tackor så får man följande meddelande (understruket är red. anm.):

This item is not available for shipment to the selected Ship To country Sweden. We have reached the limit of VAT liable goods as per Article 34 of EC directive 2006/112/EC, VAT directive. Please chose a different Ship To country.

Låt oss kika vad det står i detta direktiv (fet text är red.anm.):

Article 34
1. Provided the following conditions are met, Article 33 shall
not apply to supplies of goods all of which are dispatched or
transported to the same Member State, where that Member State
is the Member State in which dispatch or transport of the goods
ends:

(a) the goods supplied are not products subject to excise duty;

(b) the total value, exclusive of VAT, of such supplies effected
under the conditions laid down in Article 33 within that
Member State does not in any one calendar year exceed
EUR 100 000 or the equivalent in national currency;

(c) the total value, exclusive of VAT, of the supplies of goods,
other than products subject to excise duty, effected under
the conditions laid down in Article 33 within that Member
State did not in the previous calendar year exceed
EUR 100 000 or the equivalent in national currency.

2. The Member State within the territory of which the goods
are located at the time when their dispatch or transport to the
customer ends may limit the threshold referred to in paragraph 1
to EUR 35 000 or the equivalent in national currency, where that
Member State fears that the threshold of EUR 100 000 might
cause serious distortion of competition.
Member States which exercise the option under the first
subparagraph shall take the measures necessary to inform
accordingly the competent public authorities in the Member
State in which dispatch or transport of the goods begins.

3. The Commission shall present to the Council at the earliest
opportunity a report on the operation of the special EUR 35 000
threshold referred to in paragraph 2, accompanied, if necessary,
by appropriate proposals.

4. The Member State within the territory of which the goods
are located at the time when their dispatch or transport begins
shall grant those taxable persons who carry out supplies of goods
eligible under paragraph 1 the right to opt for the place of supply
to be determined in accordance with Article 33.

The Member States concerned shall lay down the detailed rules
governing the exercise of the option referred to in the first
subparagraph, which shall in any event cover two calendar years.

Källa:
http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2006:347:0001:0118:EN:PDF

Vad ska man säga?