# Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, Article 38

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

1. In the case of the supply of gas through a natural gas system situated within the territory of the Community or any network connected to such a system, the supply of electricity, or the supply of heat or cooling energy through heating or cooling networks to a taxable dealer, the place of supply shall be deemed to be the place where that taxable dealer has established his business or has a fixed establishment for which the goods are supplied or, in the absence of such a place of business or fixed establishment, the place where he has his permanent address or usually resides.
2. For the purposes of paragraph 1, ‘ taxable dealer ’ shall mean a taxable person whose principal activity in respect of purchases of gas, electricity, heat or cooling energy is reselling those products and whose own consumption of those products is negligible.

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Source: https://www.legislation.gov.uk/eudr/2006/112/article/38 (the official version)
Page: https://openlegislation.uk/eu-directive-2006-112/article-38
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.