Defined terms — Council Directive (EU) 2018/1910 of 4 December 2018 amending Directive 2006/112/EC as regards the harmonisation and simplification of certain rules in the value added tax system for the taxation of trade between Member States
European Union · 32018L1910 · 56 provisions
1 defined in this instrument.
intermediary operator — a supplier within the chain other than the first supplier in the chain who dispatches or transports the goods either himself or through a third party acting on his behalf. 4. This Article shall not apply to the situations covered by Article 14a (2)