non-taxpayer definition

non-taxpayer means a company which is ineligible to opt or has not opted to apply the system provided for by this Directive;
non-taxpayer means a company that does not meet the conditions of Article 2(1) or
non-taxpayer means a company that does not meet the conditions of Article 2(1) or (2) and has not opted for applying the rules of this Directive in accordance with Article 2(3);

More Definitions of non-taxpayer

non-taxpayer means caompany that does not meet the conditions of Art2ic(1le) or
non-taxpayer means a person who does not own land within the Okanagan Falls Irrigation District boundaries