Commission Implementing Regulation (EU) 2020/194Show full title

Article 1 Definitions

For the purposes of this Regulation, the following definitions apply:

(1)

‘non-Union scheme’ means the special scheme for services supplied by taxable persons not established within the Community provided for in Section 2 of Chapter 6 of Title XII of Directive 2006/112/EC;

(2)

‘Union scheme’ means the special scheme for intra-Community distance sales of goods, for supplies of goods within a Member State made by electronic interfaces facilitating those supplies in accordance with paragraph 2 of Article 14a of Directive 2006/112/EC and for services supplied by taxable persons established within the Community but not in the Member State of consumption provided for in Section 3 of Chapter 6 of Title XII of Directive 2006/112/EC;

(3)

‘import scheme’ means the special scheme for distance sales of goods imported from third territories or third countries provided for in Section 4 of Chapter 6 of Title XII of Directive 2006/112/EC;

(4)

‘special schemes’ means the non-Union scheme, the Union scheme and the import scheme.