Notwithstanding the provisions of Articles 34, 35 and [37] ^[G1] of this Decree-Law, the value of the supply or Importation of Goods or Services between the Related Parties shall be considered equal to the market rate if all the following conditions are fulfilled:

1. The value of the supply is less than the market rate.

2. If the supply is taxable and the Recipient of Goods or Recipient of Services is not entitled to recover the full Tax to be levied on such supply as an Input Tax.