1.In the case of the supply of gas through thea natural gas distributionsystem situated within the territory of the Community or any network connected to such a system, orthe supply of electricity, or the supply of heat or cooling energy through heating or cooling networks to a taxable dealer, the place of supply shall be deemed to be the place where that taxable dealer has established his business or has a fixed establishment for which the goods are supplied,supplied or, in the absence of such a place of business or fixed establishment, the place where he has his permanent address or usually resides.
2.For the purposes of paragraph 1, ‘taxable dealer’ shall mean a taxable person whose principal activity in respect of purchases of gasgas, electricity, heat or electricitycooling energy is reselling those products and whose own consumption of those products is negligible.