applicant authority — the competent authority of a Member State which makes a request for assistance -

competent authority — the authority appointed to act as correspondent as defined in paragraph 2 -

intra-Community acquisition of goods — acquisition of the right to dispose as owner of movable tangible property as defined in Article 28a (3) of Directive 77/388/EEC -

intra-Community supply of goods — any supply of goods which must be declared in the recapitulative statement provided for in Article 22 (6) (b) of Directive 77/388/EEC -

intra-Community supply of services — any supply of services covered by Article 28b (C), (D) or (E) of Directive 77/388/EEC -

intra-Community transactions — the intra-Community supply of goods and the intra-Community supply of services as defined in this paragraph -

person — a natural person, a legal person or, where the possibility is provided for under the legislation in force, an association of persons recognized as having the capacity to perform legal acts but lacking the legal status of a legal person 1.

requested authority — the competent authority of a Member State to which a request for assistance is made -

to grant access — authorizing access to the relevant electronic data base and providing data by electronic means -

value added tax identification number — the number provided for in with Article 22 (1) (c), (d) and (e) of Directive 77/388/EEC -