Defined terms — Council Regulation (EU) 2020/283 of 18 February 2020 amending Regulation (EU) No 904/2010 as regards measures to strengthen administrative cooperation in order to combat VAT fraud
European Union · 32020R0283 · 56 provisions
2 defined in this instrument, 2 borrowed from other acts.
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 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 (1)