administrative enquiry — 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 1

automated access — the possibility of access without delay to an electronic system in order to consult certain information contained therein 1

automatic exchange — the systematic communication of predefined information to another Member State, without prior request 1

by electronic 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 1

CCN/CSI network — the common platform based on the common communication network (hereinafter the ‘CCN’) and common system interface (hereinafter the ‘CSI’), developed by the Union to ensure all transmissions by electronic means between competent authorities in the area of customs and taxation 1

central liaison office — 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 1

competent official — any official who can directly exchange information on the basis of this Regulation for which he has been authorised pursuant to Article 4(3) 1

intra-Community acquisition of goods — the acquisition of the right pursuant to Article 20 of Directive 2006/112/EC to dispose as owner of moveable tangible property 1

intra-Community supply of goods — any supply of goods which must be declared in the recapitulative statement provided for in Article 262 of Directive 2006/112/EC 1

intra-Community supply of services — any supply of services which must be declared in the recapitulative statement provided for in Article 262 of Directive 2006/112/EC 1

intra-Community transactions — the intra-Community supply of goods or services 1

liaison department — 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 1

payee — borrowed from another act; this instrument states no meaning of its own 1

payer — borrowed from another act; this instrument states no meaning of its own 1

payment — 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 1

payment service provider — 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 ( 1 ) or a natural or legal person benefiting from an exemption in accordance with Article 32 of that Directive 1

person — (i) a natural person; (ii) a legal person; (iii) where the legislation in force so provides, an association of persons recognised as having the capacity to perform legal acts but lacking the legal status of a legal person; or (iv) any other legal arrangement of whatever nature and form, which has legal personality or not, and conducts transactions which are subject to VAT 1

requested authority — 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 1

requesting authority — 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 1

simultaneous control — 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 1

spontaneous exchange — the non-systematic communication, at any moment and without prior request, of information to another Member State 1

VAT identification number — the number provided for in Articles 214, 215 and 216 of Directive 2006/112/EC 1