For the application of Directive 2006/112/EC, the following shall be regarded as ‘ immovable property ’ :

1. (a)

   any specific part of the earth, on or below its surface, over which title and possession can be created;

2. (b)

   any building or construction fixed to or in the ground above or below sea level which cannot be easily dismantled or moved;

3. (c)

   any item that has been installed and makes up an integral part of a building or construction without which the building or construction is incomplete, such as doors, windows, roofs, staircases and lifts;

4. (d)

   any item, equipment or machine permanently installed in a building or construction which cannot be moved without destroying or altering the building or construction.