BIC — “BIC” as defined in point (16) of Article 2 of Regulation (EU) No 260/2012. Article 243b 1. Member States shall require payment service providers to keep sufficiently detailed records of payees and of payments in relation to the payment services they provide for each calendar quarter to enable the competent authorities of the Member States to carry out controls of the supplies of goods and services which, in accordance with the provisions of Title V, are deemed to take place in a Member State, in order to achieve the objective of combating VAT fraud. The requirement referred to in the first subparagraph shall apply only to payment services provided as regards cross-border payments. A payment shall be considered a cross-border payment when the payer is located in a Member State and the payee is located in another Member State, in a third territory or in a third country. 2. The requirement to which payment service providers are subject under paragraph 1 shall apply where, in the course of a calendar quarter, a payment service provider provides payment services corresponding to more than 25 cross-border payments to the same payee. The number of cross-border payments referred to in… Article 1

home Member State — borrowed from another act; this instrument states no meaning of its own Article 1

host Member State — borrowed from another act; this instrument states no meaning of its own Article 1

IBAN — “IBAN” as defined in point (15) of Article 2 of Regulation (EU) No 260/2012 of the European Parliament and of the Council Regulation (EU) No 260/2012 of the European Parliament and of the Council of 14 March 2012 establishing technical and business requirements for credit transfers and direct debits in euro and amending Regulation (EC) No 924/2009 (OJ L 94, 30.3.2012, p. 22).’ Article 1

payee — “payee”as defined in point (9) of Article 4 of Directive (EU) 2015/2366 Article 1

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

payment account — borrowed from another act; this instrument states no meaning of its own Article 1

payment service — any of the business activities set out in points (3) to (6) of Annex I to Directive (EU) 2015/2366 Article 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 Directive (EU) 2015/2366 of the European Parliament and of the Council of 25 November 2015 on payment services in the internal market, amending Directives 2002/65/EC, 2009/110/EC and 2013/36/EU and Regulation (EU) No 1093/2010, and repealing Directive 2007/64/EC (OJ L 337, 23.12.2015, p. 35). or a natural or legal person benefiting from an exemption in accordance with Article 32 of that Directive Article 1