- administrative enquiry
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;
- automated access
means the possibility of access without delay to an electronic system in order to consult certain information contained therein;
- automatic exchange
means the systematic communication of predefined information to another Member State, without prior request;
- by electronic means
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;
- central liaison office
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;
- competent official
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);
- intra-Community acquisition of goods
means the acquisition of the right pursuant to Article 20 of Directive 2006/112/EC to dispose as owner of moveable tangible property;
- intra-Community supply of goods
means any supply of goods which must be declared in the recapitulative statement provided for in Article 262 of Directive 2006/112/EC;
- intra-Community supply of services
means any supply of services which must be declared in the recapitulative statement provided for in Article 262 of Directive 2006/112/EC;
- intra-Community transactions
means the intra-Community supply of goods or services;
- liaison department
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;
- payee
means ‘payee’ as defined in point (9) of Article 4 of Directive (EU) 2015/2366.
- payer
means ‘payer’ as defined in point (8) of Article 4 of Directive (EU) 2015/2366;
- payment
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;
- payment service provider
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;
- person
means:
- requested authority
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;
- requesting 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;
- simultaneous control
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;
- spontaneous exchange
means the non-systematic communication, at any moment and without prior request, of information to another Member State;