Wet van 16 september 2004 tot wijziging van de Wet op de omzetbelasting 1968 met betrekking tot de plaats van levering van gas en elektriciteit (implementatie richtlijn gas en elektriciteit)

This Dutch law amends the 1968 VAT Act to align with EU directives concerning the place of supply for gas and electricity. It ensures consistent tax treatment across member states for these energy sources. The changes affect businesses and consumers involved in the trade of gas and electricity, clarifying where Value Added Tax is due based on the location of supply.