The open market value may be applied only when all the following conditions are met:
The consideration paid is less than the open market value of the supply;
The recipient of the supply does not have a right to deduct in full;
The person making the supply and the recipient are connected by family, business or legal ties, as defined in national legislation;
A number of facts make it possible to conclude that these family, business or legal ties have influenced the determination of the taxable amount provided for in Article 11(A)(1)(a) of Directive 77/388/EEC.