facilitates — the use by a taxable person of an electronic interface to allow a customer and a supplier offering supplies, within the Union, of short-term accommodation rental services or passenger transport services by road through the electronic interface to enter into contact, which results in a supply of such services through that electronic interface. 2. A taxable person shall not be considered to facilitate a supply of short-term accommodation rental services or passenger transport services by road where all of the following conditions are met: 3. Article 28a of Directive 2006/112/EC shall not apply to a taxable person who only provides one or more of the following: 4. Notwithstanding paragraph 1 of this Article, Article 28a of Directive 2006/112/EC shall not apply to a taxable person who provides the means by which the cost of passenger transport services by road can be shared between the user and the person providing the transport. Article 9c For the application of Article 28a(1) of Directive 2006/112/EC, the taxable person supplying the services shall provide their identification number for VAT purposes or the identification number allocated to them in accordance with Article 362 or… (1)

facilitation service — a service supplied by a taxable person to either a customer or a supplier, or to both, through the use of an electronic interface such as a marketplace, platform, portal or similar means, thereby allowing the customer and the supplier to enter into contact which results in a supply of goods or services through that electronic interface. A facilitation service as referred to in the first subparagraph shall be regarded as distinct and independent from the goods or services that the taxable person is deemed to supply. 3. A taxable person shall not be considered to supply a facilitation service where all of the following conditions are met: 4. Article 46a of Directive 2006/112/EC shall not apply to a taxable person who only provides one or more of the following: ; that taxable person does not set, either directly or indirectly, any of the terms and conditions under which the supply is made; that taxable person is not, either directly or indirectly, involved in authorising a charge to the customer in respect of the payment made; that taxable person is not, either directly or indirectly, involved in the provision of that supply. the processing of payments in relation to the supply; the… (8)

special scheme — the non-Union scheme, the Union scheme, the import scheme or the transfer-of-own-goods scheme, as defined in points (1), (2), (3) and (3a), respectively, as the context requires ‘(4)

taxable person — any of the following: a taxable person as referred to in Article 359 of Directive 2006/112/EC who is permitted to use the non-Union scheme; a taxable person as referred to in Article 369b of Directive 2006/112/EC who is permitted to use the Union scheme; a taxable person as referred to in Article 369m of Directive 2006/112/EC who is permitted to use the import scheme; a taxable person as referred to in Article 369xb of Directive 2006/112/EC who is permitted to use the transfer-of-own-goods scheme;’ (5)

transfer-of-own-goods scheme — the special scheme for transfers of own goods as set out in Title XII, Chapter 6, Section 5, of Directive 2006/112/EC;’ ‘(3a)

Union scheme — the special scheme for intra-Community distance sales of goods, for certain supplies of goods within a Member State made by a taxable person and for certain services supplied by taxable persons established within the Community but not in the Member State of consumption as set out in Title XII, Chapter 6, Section 3, of Directive 2006/112/EC;’ ‘(2)