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.