40However, it is irrelevant whether the purchase price of similar buildings includes interim interest which, depending on the circumstances, may have been paid during their construction. Unlike the criterion of cost price laid down in Article 11A(1)(b) of the Sixth Directive as the taxable amount in the absence of a purchase price, the criterion of the purchase price of similar goods enables the tax authority to base its calculation on the market price of that type of goods at the time the application of the building at issue was made, without having to examine in detail which components of the value gave rise to those prices.
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