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[F11. 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:
(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.