# Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, Article 15

Extent: E+W+S+N.I.

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:
(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.

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Source: https://www.legislation.gov.uk/eudr/2006/112/article/15 (the official version)
Page: https://openlegislation.uk/eu-directive-2006-112/article-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.