30In that case, those authorities must, in accordance with the rule laid down in Article 11(A)(1)(b) of the Sixth Directive, which has been reproduced in Article 74 of Directive 2006/112, calculate the VAT payable by that taxable person on the basis of a value which is determined at the time when the transformed sports pitches are applied – that is to say, at the time when they are put to use for the purposes of the exempt activity – and which corresponds to the market price for sports pitches of similar location, size and surface to the pitches at issue. In the light of those criteria, the aggregate of the value of the ground on which the pitches concerned lie and the cost of transforming those pitches may constitute an appropriate basis of assessment.
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