Title IV: Taxable transactions

Chapter 1: Supply of goods

Article 15

[1] 1. Electricity, gas, heat or cooling energy and the like shall be treated as tangible property.

2. Member States may regard the following as tangible property:

1. certain interests in immovable property;

2. rights in rem giving the holder thereof a right of use over immovable property;

3. shares or interests equivalent to shares giving the holder thereof de jure or de facto rights of ownership or possession over immovable property or part thereof.