Article 3
The persons referred to in Article 2(1) shall be: (a) any natural person being a resident in the Community; (b) any legal person incorporated within the Community; (c) any natural or legal person referred to in Article 1(2) of Regulation (EEC) No 4055/86(4); (d) any other natural person acting in a professional capacity within the Community, including in territorial waters and air space and in any aircraft or on any vessel under the jurisdiction or control of a Member State. For the purposes of point (a), "being a resident in the Community" shall mean being legally established in the Community for a period of at least six months within the 12-month period immediately prior to the date on which, under this Regulation, an obligation arises or a right is exercised.