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.

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.

Limitations on agricultural estate purchased by foreign physical and legal entities.ESreservation to the purchase of real estate by governments, official institutions and public enterprises originating in non-Community member countries.ELaccording to Law 1892/90, as amended by Law 1969/91, acquisition of real estate in the border regions either directly or through equity participation in a company which is not listed in the Greek Stock Exchange and which owns real estate in those regions or any change in the persons of the stockholders of such company are subject to a permit issued by the competent authorities (Ministry of Defence in the case of non-EU natural or legal persons).IEprior written consent of the Land ...[+++]Commission is necessary for the acquisition of any interest in Irish land by domestic or foreign companies or foreign nationals.

It follows from the above that any taxable person carrying out the supply of goods and services which are exempt from the VAT Act pays input tax on its purchases of goods and services but cannot deduct the input tax from its tax liability because for such purchases the taxable person is the ultimate customer.

(i) for quoted goods purchased on a commodity market and for purchases of goods made under exceptionally advantageous conditions which only arise in the very short term in the case of unusual disposals and not for routine purchases from regular suppliers.

(b) in respect of supplies referred to in Article 5 (6) and (7), the purchase price of the goods or of similar goods or, in the absence of a purchase price, the cost price, determined as the time of supply;