facilitatesmeans the use by a taxable person of an electronic interface to allow a customer and a supplier offering supplies, within the Union, of short-term accommodation rental services or passenger transport services by road through the electronic interface to enter into contact, which results in a supply of such services through that electronic interface. 2.
facilitation servicemeans a service supplied by a taxable person to either a customer or a supplier, or to both, through the use of an electronic interface such as a marketplace, platform, portal or similar means, thereby allowing the customer and the supplier to enter into contact which results in a supply of goods or services through that electronic interface.A facilitation service as referred to in the first subparagraph shall be regarded as distinct and independent from the goods or services that the taxable person is deemed to supply. 3.
special schememeans the non-Union scheme, the Union scheme, the import scheme or the transfer-of-own-goods scheme, as defined in points (1), (2), (3) and (3a), respectively, as the context requires;
taxable personmeans any of the following:
transfer-of-own-goods schememeans the special scheme for transfers of own goods as set out in Title XII, Chapter 6, Section 5, of Directive 2006/112/EC;’
Union schememeans the special scheme for intra-Community distance sales of goods, for certain supplies of goods within a Member State made by a taxable person and for certain services supplied by taxable persons established within the Community but not in the Member State of consumption as set out in Title XII, Chapter 6, Section 3, of Directive 2006/112/EC;’