33As regards the concept of ‘supply of goods’ within the meaning of Directive 2006/112, Article 14(1) of that directive provides that such a supply means the transfer of the right to dispose of tangible property as owner. That concept covers any transfer of tangible property by one party which empowers the other party actually to dispose of it as if he or she were its owner (see, to that effect, judgments of 10 March 2011, Bog and Others, C‑497/09, C‑499/09, C‑501/09 and C‑502/09, EU:C:2011:135, paragraph 59, and of 23 April 2020, Herst, C‑401/18, EU:C:2020:295, paragraph 36 and the case-law cited). In addition, under Article 15(1) of that directive, electricity is to be treated as tangible property.
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