non-Union scheme definition

non-Union scheme means the special scheme for telecommunications services, broadcasting services or electronic 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;
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 the VAT Directive – more explanations can be found in chapter 3;
non-Union scheme means the special scheme for services supplied by taxable persons not established within the Community as set out in Section 2 of Chapter 6 of Title XII of Directive 2006/112/EC;

More Definitions of non-Union scheme

non-Union scheme means the scheme for scheme services supplied by a taxable person whose business is not established in the Community, and who has no fixed establishment in the Community;”,
non-Union scheme means the special scheme for tele­ communications services, broadcasting services or elec­ tronic services supplied by taxable persons not
non-Union scheme means the scheme for telecommunications services, broadcasting services or electronically supplied services supplied by a taxable person whose business is not established