TITLE IVTAXABLE TRANSACTIONS
CHAPTER 1supply of goods
Article 15
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.