30As to the questions referred, it should be recalled that, in accordance with Article 1 of Directive 2000/35, the directive applies to all payments made as remuneration for commercial transactions. The first subparagraph of Article 2(1) of the directive defines ‘commercial transactions’ as transactions between undertakings or between undertakings and public authorities which lead to the delivery of goods or the provision of services for remuneration, while recital 13 of the directive specifies that, inter alia, transactions with consumers are excluded, on the other hand. Under the third subparagraph of Article 2(1) of the directive, an ‘undertaking’ within the meaning of the directive is any organisation acting in the course of its independent economic or professional activity, even where it is carried on by a single person.
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