Article 38 Directive 2006/112/EC
Supplies of gas through a natural gas system, of electricity and of heat or cooling energy through heating and cooling networks
Title V · Place of taxable transactions › Chapter 1 · Place of supply of goods › Section 4 · Supplies of gas through a natural gas system, of electricity and of heat or cooling energy through heating and cooling networks
Open in the compendium2 cases ↓
Text of Article 38
1.In the case of the supply of gas through a natural gas system situated within the territory of the Community or any network connected to such a system, the 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 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 gas, electricity, heat or cooling energy is reselling those products and whose own consumption of those products is negligible.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 38: 2 cases
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 38 of Directive 2006/112/EC, most recent first.
- C-60/23 Digital Charging Solutions Opinion · 25 April 2024 · Sweden · cites Article 38(1), (2)
- C-323/12 E.ON Global Commodities Judgment · 6 February 2014 · Romania · cites Article 38(1), (2)
VAT Committee guidelines on Article 38: 5
Not binding. Positions agreed in the VAT Committee set up under Article 398 of Directive 2006/112/EC and published by the Commission.
- Meeting 119 · 22 November 2021 · document 4.1. Article 38 – place of supply of liquefied natural gas
- Meeting 118 · 19 April 2021 · document 5.1. Article 38 – VAT rules applicable to transactions related to the recharging of electric vehicles – follow-up
- Meeting 101 · 20 October 2014 · document 4.5 Article 38 – transfer of goods resulting in intra-EU acquisitions – exceptions – gas transportwed within the EU without any transfer of ownership – conditions
- Meeting 098 · 18 March 2013 · document 5.3 Article 38 – concept of taxable dealer – natural gas, electricity, and heat or cooling energy – products sold after transformation
- Meeting 086 · 2009-03-18-19 · document 4.2 Article 38 – supply of gas or electricity to or by a dealer with a license – fixed establishment – need for minimum size with human technical resources permanently