For the purposes of this Regulation:

1. 1.

   ‘missing trader’ shall mean a trader registered as a taxable person for VAT purposes who, potentially with a fraudulent intent, acquires or purports to acquire goods or services without payment of VAT and supplies these goods or services with VAT, but does not remit the VAT due to the appropriate national authority.

2. 2.

   ‘to hijack a VAT registration’ shall mean to use another trader’s VAT registration number illicitly.