Chapter 3 - Place of Supply
Part 1 - Place of Supply of Goods
Article 14 - Supply of Gas, Oil, Water and Electricity
As an exception to the provisions of Article 10 and 11 of this Agreement:
The place of supply for gas, oil and water through the pipeline distribution system and Supply of electricity by a Taxable Person who is established in a Member State to a Taxable Trader established in another Member State shall be the place where the Taxable Trader is established.
The place of supply for gas, oil and water through the pipeline distribution system and Supply of electricity to a person who is not a Taxable Trader shall be the place of actual consumption.