Implementation of the new rules for gas and electricity

From 1 January 2005, the VAT legislation of the EU Member States as regards supplies of gas and electricity must be in accordance with the provisions of the Sixth Directive, as amended by Directive 2003/92/EC. In this article, the authors present an overview of how several Member States have implemented the new rules, to what extent they departed from those rules and in what respects those rules lack clarity.