Council Regulation (EU) No 904/2010

means all the controls, checks and other action taken by Member States in the performance of their duties with a view to ensuring proper application of VAT legislation;

means the possibility of access without delay to an electronic system in order to consult certain information contained therein;

means the systematic communication of predefined information to another Member State, without prior request;

means using electronic equipment for the processing (including digital compression) and storage of data, and employing wires, radio transmission, optical technologies or other electromagnetic means;

means the office which has been designated pursuant to Article 4(1) with principal responsibility for contacts with other Member States in the field of administrative cooperation;

means any official who can directly exchange information on the basis of this Regulation for which he has been authorised pursuant to Article 4(3);

means the acquisition of the right pursuant to Article 20 of Directive 2006/112/EC to dispose as owner of moveable tangible property;

means any supply of goods which must be declared in the recapitulative statement provided for in Article 262 of Directive 2006/112/EC;

means any supply of services which must be declared in the recapitulative statement provided for in Article 262 of Directive 2006/112/EC;

means the intra-Community supply of goods or services;

means any office other than the central liaison office which has been designated as such by the competent authority pursuant to Article 4(2) to exchange directly information on the basis of this Regulation;

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 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:

means the central liaison office, a liaison department or any competent official of Member State who receives a request for assistance on behalf of the competent authority;

means the central liaison office, a liaison department or any competent official of a Member State who makes a request for assistance on behalf of the competent authority;

means coordinated checks on the tax situation of a taxable person or related taxable persons, organised by two or more participating Member States with common or complementary interests;

means the non-systematic communication, at any moment and without prior request, of information to another Member State;