Definitions
Article 2
For the purposes of this Regulation, the following definitions apply: (1) ‘taxation’ means matters, including design, administration, enforcement and compliance, relating to the following taxes and duties: (a) value added tax as provided for in Council Directive 2006/112/EC ( 19 ) ; (b) excise duties on alcohol as provided for in Council Directive 92/83/EEC ( 20 ) ; (c) excise duties on tobacco products as provided for in Council Directive 2011/64/EU ( 21 ) ; (d) taxes on energy products and electricity as provided for in Council Directive 2003/96/EC ( 22 ) ; (e) other taxes and duties referred to in point (a) of Article 2(1) of Council Directive 2010/24/EU ( 23 ) insofar as they are relevant for the internal market and for administrative cooperation between Member States; (2) ‘tax authorities’ means public authorities and other bodies which are responsible for taxation or tax-related activities; (3) ‘European electronic system’ means an electronic system that is necessary for taxation and for the execution of the missions of tax authorities.