Council Directive 2006/112/EC

shall mean a traveller whose permanent address or habitual residence is not located within the Community.

means goods produced by an agricultural, forestry or fisheries undertaking in each Member State as a result of the activities listed in Annex VII;

means services, and in particular those listed in Annex VIII, supplied by a farmer using his labour force or the equipment normally employed in the agricultural, forestry or fisheries undertaking operated by him and normally playing a part in agricultural production;

means an undertaking regarded as such by each Member State within the framework of the production activities listed in Annex VII;

means the objects listed in Annex IX, Part C;

means the assurance of the identity of the supplier or the issuer of the invoice.

means ‘BIC’ as defined in point (16) of Article 2 of Regulation (EU) No 260/2012.

shall mean any structure fixed to or in the ground.

shall mean any unimproved or improved land defined as such by the Member States.

shall mean the occurrence by virtue of which the legal conditions necessary for VAT to become chargeable are fulfilled;

means the territory of the Community as defined in point (1) of Article 5 before the accession of new Member States;

shall mean the handing over by a contractor to his customer of movable property made or assembled by the contractor from materials or objects entrusted to him by the customer for that purpose, whether or not the contractor has provided any part of the materials used.

means supplies of goods dispatched or transported by or on behalf of the supplier, including where the supplier intervenes indirectly in the transport or dispatch of the goods, from a third territory or third country, to a customer in a Member State, where the following conditions are met:

means an invoice that contains the information required in this Directive, and which has been issued and received in any electronic format.

means the territory of the Community as defined in point (1) of Article 5 after the accession of new Member States.

means any taxable person benefitting from the exemption in the Member State in which the VAT is due as provided for in Article 284(1) and (2).

means any taxable person whose activity is carried out in an agricultural, forestry or fisheries undertaking;

shall mean the place mentioned on the consignment note or on any other document under which the goods are imported into the Member State of importation.

means the amount arrived at by applying the flat-rate compensation percentage to the turnover of the flat-rate farmer in the cases specified in Article 300.

means the percentages fixed by Member States in accordance with Articles 297, 298 and 299 and applied by them in the cases specified in Article 300 in order to enable flat-rate farmers to offset at a fixed rate the input VAT charged;

means any farmer covered by the flat-rate scheme provided for in this Chapter;

means ‘home Member State ’ as defined in point (1) of Article 4 of Directive (EU) 2015/2366;

means ‘host Member State’ as defined in point (2) of Article 4 of Directive (EU) 2015/2366;

means ‘IBAN’ as defined in point (15) of Article 2 of Regulation (EU) No 260/2012 of the European Parliament and of the Council;

shall mean the entry into the Community of goods which are not in free circulation within the meaning of Article 24 of the Treaty.

means the amount of the total VAT attaching to the goods and services purchased by all agricultural, forestry and fisheries undertakings of each Member State subject to the flat-rate scheme where such tax would be deductible in accordance with Articles 167, 168 and 169 and Articles 173 to 177 by a farmer subject to the normal VAT arrangements;

means that the content required according to this Directive has not been altered.

means a person established in the Community appointed by the taxable person carrying out distance sales of goods imported from third territories or third countries as the person liable for payment of the VAT and to fulfil the obligations laid down in this special scheme in the name and on behalf of the taxable person;

means a supplier within the chain other than the first supplier in the chain who dispatches or transports the goods either himself or through a third party acting on his behalf.

shall mean the acquisition of the right to dispose as owner of movable tangible property dispatched or transported to the person acquiring the goods, by or on behalf of the vendor or the person acquiring the goods, in a Member State other than that in which dispatch or transport of the goods began.

means supplies of goods dispatched or transported by or on behalf of the supplier, including where the supplier intervenes indirectly in the transport or dispatch of the goods, from a Member State other than that in which dispatch or transport of the goods to the customer ends, where the following conditions are met:

shall mean any transport of goods in respect of which the place of departure and the place of arrival are situated within the territories of two different Member States.

shall mean:

means the total annual value of supplies of goods and services, exclusive of VAT, made by a taxable person within that Member State during a calendar year;

means the Member State in which the supply of services is deemed to take place according to Chapter 3 of Title V.

means the Member State which the taxable person not established within the Community chooses to contact to state when his activity as a taxable person within the territory of the Community commences in accordance with the provisions of this Section;

means a voucher, other than a single-purpose voucher.

means the territory of the Member States which acceded to the European Union after 1 January 1995, as defined for each of those Member States in point (2) of Article 5;

shall mean the full amount that, in order to obtain the goods or services in question at that time, a customer at the same marketing stage at which the supply of goods or services takes place, would have to pay, under conditions of fair competition, to a supplier at arm's length within the territory of the Member State in which the supply is subject to tax.

means any taxable person who, in the course of his economic activity, offers goods for sale by public auction with a view to handing them over to the highest bidder;

means ‘payee’as defined in point (9) of Article 4 of Directive (EU) 2015/2366;

means ‘payer’ as defined in point (8) of Article 4 of Directive (EU) 2015/2366;

means, subject to the exclusions provided for in Article 3 of Directive (EU) 2015/2366, a ‘payment transaction ’ as defined in point (5) of Article 4 of that Directive or a ‘money remittance’ as defined in point (22) of Article 4 of that Directive;

means ‘payment account’ as defined in point (12) of Article 4 of Directive (EU) 2015/2366;

means any of the business activities set out in points (3) to (6) of Annex I to Directive (EU) 2015/2366;

means any of the categories of payment service providers listed in points (a) to (d) of Article 1(1) of Directive (EU) 2015/2366 of the European Parliament and of the Council or a natural or legal person benefiting from an exemption in accordance with Article 32 of that Directive;

means the place entered as such in a passport, identity card or other document recognised as an identity document by the Member State within whose territory the supply takes place.

shall mean the place where transport of the goods actually ends.

shall mean the place where transport of the goods actually begins, irrespective of distances covered in order to reach the place where the goods are located and ‘place of arrival’ shall mean the place where transport of the goods actually ends.

shall mean the last scheduled point of disembarkation within the Community of passengers who embarked in the Community, where applicable before a stopover outside the Community.

shall mean the first scheduled point of passenger embarkation within the Community, where applicable after a stopover outside the Community.

means any person who transmits goods to an organiser of a sale by public auction pursuant to a contract under which commission is payable on a sale.

shall mean energy products, alcohol and alcoholic beverages and manufactured tobacco, as defined by current Community legislation, but not gas supplied through a natural gas system situated within the territory of the Community or any network connected to such a system.

means everything which constitutes the consideration, for the purposes of point (1), obtained or to be obtained from the taxable dealer by his supplier.

means movable tangible property that is suitable for further use as it is or after repair, other than works of art, collectors' items or antiques and other than precious metals or precious stones as defined by the Member States;

shall mean the section of the operation effected, without a stopover outside the Community, between the point of departure and the point of arrival of the passenger transport operation.

means everything which constitutes the consideration obtained or to be obtained by the taxable dealer from the customer or from a third party, including subsidies directly linked to the transaction, taxes, duties, levies and charges and incidental expenses such as commission, packaging, transport and insurance costs charged by the taxable dealer to the customer, but excluding the amounts referred to in Article 79;

shall mean the continuous possession or use of the means of transport throughout a period of not more than thirty days and, in the case of vessels, not more than 90 days.

means a voucher where the place of supply of the goods or services to which the voucher relates, and the VAT due on those goods or services, are known at the time of issue of the voucher;

shall mean storage of data using electronic equipment for processing (including digital compression) and storage, and employing wire, radio, optical or other electromagnetic means.

shall mean the transfer of the right to dispose of tangible property as owner.

shall mean any transaction which does not constitute a supply of goods.

shall mean any establishment which is situated within an airport or port and which fulfils the conditions laid down by the competent public authorities.

shall mean a taxable person whose principal activity in respect of purchases of gas, electricity, heat or cooling energy is reselling those products and whose own consumption of those products is negligible.

shall mean any person who, independently, carries out in any place any economic activity, whatever the purpose or results of that activity.

means a taxable person who has established his business in the Community or has a fixed establishment there but who has not established his business and has no fixed establishment within the territory of the Member State of consumption;

means a taxable person who has not established his business in the territory of the Community and who has no fixed establishment there;

shall mean services relating to the transmission, emission or reception of signals, words, images and sounds or information of any nature by wire, radio, optical or other electromagnetic systems, including the related transfer or assignment of the right to use capacity for such transmission, emission or reception, with the inclusion of the provision of access to global information networks.

means any State or territory to which the Treaty is not applicable.

means those territories referred to in Article 6;

shall mean the dispatch or transport of movable tangible property by or on behalf of the taxable person, for the purposes of his business, to a destination outside the territory of the Member State in which the property is located, but within the Community.

means the total annual value of supplies of goods and services, exclusive of VAT, made by a taxable person within the territory of the Community during a calendar year.

means an instrument where there is an obligation to accept it as consideration or part consideration for a supply of goods or services and where the goods or services to be supplied or the identities of their potential suppliers are either indicated on the instrument itself or in related documentation, including the terms and conditions of use of such instrument;

means the objects listed in Annex IX, Part A;