(37)The supply of gas through the natural gas distribution system, and of electricity is taxed at the place of the customer. In order to avoid double taxation, the importation of such products should therefore be exempted from VAT.
◷
New version applies from 29/12/2007.
79 provisions change.
Later versions: 01/01/2009, 21/01/2009, 01/06/2009, 24/07/2009, 01/01/2010, 15/01/2010, 09/04/2010, 11/08/2010, 01/01/2011, 01/01/2013, 01/07/2013, 15/08/2013, 01/01/2014, 01/01/2015, 01/06/2016, 17/07/2018, 04/12/2018, 01/01/2019, 16/01/2019, 01/01/2020, 26/11/2020, 12/12/2020, 01/07/2021, 06/04/2022, 01/07/2022, 01/01/2024, 01/01/2025, 20/03/2025, 14/04/2025.
Recital 37 changes in this version: compare with the current text.