47Moreover, the conditions of application laid down in that provision are exhaustive and, consequently, national legislation cannot on the basis of that provision provide that the taxable amount is to be the open market value of the transaction in cases other than those listed in that provision (Joined Cases C-621/10 and C-129/11 Balkan and Sea Properties [2012] ECR, paragraph 51).
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.