(5)

“taxable person” means 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;’

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Source: EUR-Lex (Cellar) · retrieved 2026-10-16 · Text as adopted (Official Journal); later amendments are not incorporated in this text.