The transfer of ownership of goods or the right to dispose thereof from one person to another shall include, inter alia:

1. Transfer of ownership of goods under a written or verbal agreement for any sale;

2. Transfer of ownership of goods for a consideration in a compulsory manner in accordance with the applicable legislation.

For the purposes of Clause (1) of this Article, the transfer of the right to dispose of any assets shall not be deemed a supply of goods unless the other person is able to dispose thereof as an owner.

Concluding a contract between two [or more] ^[G5]parties, whereby the ownership of goods shall be transferred at a later time, shall be deemed a supply of goods if the contract provides for a transfer or intention to transfer the ownership of goods or a future transfer of ownership of goods.

The following shall be deemed a supply of goods:

1. Supply of water;

2. [Supply of real properties, including the lease and sale of the same, as well as any other disposition resulting in the transfer of ownership from a person to another] ^[G6];

3. Supply of all forms of energy, including electricity and gas, including biogas, coal gas, liquefied petroleum gas, natural gas, oil gas, producer gas, refinery gas, reformed natural gas, and tempered liquefied petroleum gas, and any mixture of gases, whether used for lighting, heating, cooling, air conditioning or any other purpose.