Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (c. 112)

TITLE IV TAXABLE TRANSACTIONS

CHAPTER 1 supply of goods

Article 15

1. Electricity, gas, heat, refrigeration and the like shall be treated as tangible property.

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

(a) certain interests in immovable property;

(b) rights in rem giving the holder thereof a right of use over immovable property;

(c) 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.