21In that regard, it should be recalled, first, that, under Article 1(2) of Directive 2011/7, that directive is to apply to all payments made as remuneration for ‘commercial transactions’ and, second, that that concept is defined broadly in Article 2(1) of the directive as ‘transactions between undertakings or between undertakings and public authorities which lead to the delivery of goods or the provision of services for remuneration’.
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.