Article 37 provides an exception to the general valuation rules outlined in Articles 34 and 35 of the Decree-Law, specifically for deemed supplies. This provision applies when a Taxable Person initially purchases goods or services for the purpose of making Taxable Supplies but ultimately does not use them for that intended purpose. In such circumstances, the value of the deemed supply is determined to be the total cost that the Taxable Person incurred to create this deemed supply of goods or services, rather than its market value. This ensures the valuation is based on the actual expenditure.