industrial buying

deductible VAT on purchases of capital goods | VAT invoiced to the producer on purchases of fixed capital goods and of goods put into stock

estate purchasing

comparison goods | shopping goods

shopping goods

purchase of property by a State department

impulses goods

EUROPA - EU law and publications - EUR-Lex - EUR-Lex - 0904_5 - EN // Buying residential property – rules on loans

Buying residential property – rules on loans Summaries of EU legislation: direct access to the main summaries page

the provision of goods or services or purchase of goods by a government shall not be considered to confer a benefit, unless the provision is made for less than adequate remuneration or the purchase is made for more than adequate remuneration.

A payment instrument should be considered to be used within such a limited network if it can be used only in the following circumstances: first, for the purchase of goods and services in a specific retailer or specific retail chain, where the entities involved are directly linked by a commercial agreement which for example provides for the use of a single payment brand and that payment brand is used at the points of sale and appears, where feasible, on the payment instrument that can be used there; second, for the purchase of a very limited range of goods or services, such as where the scope of use is effectively limited to a closed num ...[+++]ber of functionally connected goods or services regardless of the geographical location of the point of sale; or third, where the payment instrument is regulated by a national or regional public authority for specific social or tax purposes to acquire specific goods or services.