Article 15

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: EUR-Lex (Cellar) · retrieved 2026-09-25 · Text as consolidated on 2025-04-14; changes after this date are not shown.