The rapporteur draws the legislator's attention to the fact that the simple replacement in Articles 38 and 39 of the VAT Directive of the term "supply
of gas through the natural gas distribution system" by the term "supply of gas by pipeline or by vessel for transporting natural gas" does not take away completely the ambiguity of the text. Furthermore, although the terms in the relevant provisions change, the title of Section IV of Chapter 1 of Title V, where these provisions are included, remains unchanged ("Supply of goods through distribution systems"). Finally, and in order to respond to concerns expressed about the coverage under th
...[+++]e proposed wording, the rapporteur proposes to specify that trasnsport by vessel should be "from pipeline to pipeline".Enfin, et pour répondre aux préoccupations exprimées concernant le champ d'application couvert selon le libellé proposé, le rapporteur suggère de préciser que le transport par navire devrait se faire "de gazoduc à gazoduc". Le Conseil devrait saisir cette occasion pour supprimer toute ambiguïté dans le texte final.
