(12)

the following article is inserted: ‘Article 369aa 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, in accordance with the conditions laid down in Article 39, where those supplies are made to a taxable person, or a non-taxable legal person, whose intra-Community acquisitions of goods are not subject to VAT pursuant to Article 3(1), or to any other non-taxable person by a taxable person not established in the Member State in which the goods are subject to VAT, is, for the purposes of the application of Article 369b, deemed to be an intra-Community distance sale of goods until 30 June 2028.’ ;

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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.