Therefore, the rate applicable to the amounts concerned should be determined taking into account the event through which the economic objective of the operation is achieved.
Ba cheart, dá bhrí sin, an ráta is infheidhme maidir leis na suimeanna lena mbaineann a chinneadh agus an imeacht trína mbaintear amach cuspóir eacnamaíoch na hoibríochta a chur san áireamh.