3.
Council Directive 2009/162/EU of 22 December 2009 amending various provisions of Directive 2006/112/EC on the common system of value added tax · European Union
Article 15(1) shall be replaced by the following: ‘1. Electricity, gas, heat or cooling energy and the like shall be treated as tangible property.’;
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Source: EUR-Lex (Cellar) · retrieved 2026-10-14 · Text as adopted (Official Journal); later amendments are not incorporated in this text.