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Article 243a Directive 2006/112/EC

General obligations of payment service providers

Title XI · Obligations of taxable persons and certain non-taxable persons › Chapter 4 · Accounting › Section 2a · General obligations of payment service providers

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Text of Article 243a

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

(1)‘payment service provider’ means any of the categories of payment service providers listed in points (a) to (d) of Article 1(1) of Directive (EU) 2015/2366 of the European Parliament and of the Council 23 or a natural or legal person benefiting from an exemption in accordance with Article 32 of that Directive;

(2)‘payment service’ means any of the business activities set out in points (3) to (6) of Annex I to Directive (EU) 2015/2366;

(3)‘payment’ means, subject to the exclusions provided for in Article 3 of Directive (EU) 2015/2366, a ‘payment transaction ’ as defined in point (5) of Article 4 of that Directive or a ‘money remittance’ as defined in point (22) of Article 4 of that Directive;

(4)‘payer’ means ‘payer’ as defined in point (8) of Article 4 of Directive (EU) 2015/2366;

(5)‘payee’ means ‘payee’as defined in point (9) of Article 4 of Directive (EU) 2015/2366;

(6)‘home Member State’ means ‘home Member State ’ as defined in point (1) of Article 4 of Directive (EU) 2015/2366;

(7)‘host Member State’ means ‘host Member State’ as defined in point (2) of Article 4 of Directive (EU) 2015/2366;

(8)‘payment account’ means ‘payment account’ as defined in point (12) of Article 4 of Directive (EU) 2015/2366;

(9)‘IBAN’ means ‘IBAN’ as defined in point (15) of Article 2 of Regulation (EU) No 260/2012 of the European Parliament and of the Council 24;

(10)‘BIC’ means ‘BIC’ as defined in point (16) of Article 2 of Regulation (EU) No 260/2012.

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