Notwithstanding the provisions of Articles (34) and (35) of this Decree-Law, in case of the deemed supply, when the taxable person purchases goods or services to make taxable supplies but he does not use the same for such purpose, the value of the supply shall be equal to the total cost incurred by the taxable person to make such deemed supply of goods or services.
Interpretation and application must be checked against the official text and current version.