5(1)  “Supply of goods”  shall mean the transfer of the right to dispose of tangible property as owner.

5(2)  Electric current, gas, heat, refrigeration and the like shall be considered tangible property.

5(3)  Member states may consider the following to be tangible property:

(a)certain interest in immovable property;

(b)rights in rem giving the holder thereof a right of user 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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