A. For the purposes of applying the provisions of Article 6 of the Regulations, the Taxable Person shall, if different components of the Supply are subject to different Tax treatments, allocate the price in order to apply the Tax due on each Good or Service according to their Tax treatment. Otherwise, the highest Tax rate shall be imposed on the total value.
B. Where Goods and Services which are deposited or pledged as collateral are supplied by the bailee or the pledgee, Tax shall be imposed on these Goods and Services based on the value of the Supply.
C. Where the value of a Supply of Goods or Services between independent Persons is not specified on the date of Supply due to elements still unknown in accordance with the agreement between these Persons, the Tax shall be calculated based on the expected value of the Supply, provided that the Tax due is adjusted when the value of the Supply is finally agreed.
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