1.

For the purposes of this Regulation: 'competent authority' shall mean the authority appointed to act as correspondent as defined in paragraph 2, 'applicant authority' shall mean the competent authority of a Member State which makes a request for assistance, 'requested authority' shall mean the competent authority of a Member State to which a request for assistance is made, 'person' shall mean: a natural person, a legal person or, where the possibility is provided for under the legislation in force, an association of persons recognized as having the capacity to perform legal acts but lacking the legal status of a legal person, 'to grant access' shall mean authorizing access to the relevant electronic data base and providing data by electronic means, 'value added tax identification number' shall mean the number provided for in with Article 22 (1) (c), (d) and (e) of Directive 77/388/EEC, 'intra-Community transactions' shall mean the intra-Community supply of goods and the intra-Community supply of services as defined in this paragraph, 'intra-Community supply of goods' shall mean any supply of goods which must be declared in the recapitulative statement provided for in Article 22 (6) (b) of Directive 77/388/EEC, 'intra-Community supply of services' shall mean any supply of services covered by Article 28b (C), (D) or (E) of Directive 77/388/EEC, 'intra-Community acquisition of goods' shall mean acquisition of the right to dispose as owner of movable tangible property as defined in Article 28a (3) of Directive 77/388/EEC.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-10 · Text as adopted (Official Journal); later amendments are not incorporated in this text.