Article 8 - Deemed Supply

A Taxable Person shall be deemed to have made a Supply of Goods when disposing of Goods that form part of its assets in any of the following cases:

1. disposal of Goods, for purposes other than Economic Activity, with or without a Consideration;

2. changing the use of Goods to use for non-taxable Supplies;

3. retaining Goods after ceasing to carry on an Economic Activity; and

4. supplying Goods without Consideration, unless the Supply is in the course of business, such as samples and gifts of trivial value as determined by each Member State.

A Taxable Person shall be deemed to have made a Supply of Services in any one of the following cases:

1. use by him of Goods that form part of his assets for purposes other than those of an Economic Activity; and

2. supplying services without Consideration.

The provisions of this Article shall apply if the Taxable Person has already deducted Input Tax related to the Goods and Services mentioned in this Article.

Each Member States may determine the conditions and rules for the implementation of this Article.