Definitions
Article 1
For the purposes of this Regulation, the following definitions apply: (1) ‘special scheme’ means the special scheme of exemptions for small enterprises provided for in Title XII, Chapter 1, Section 2, of Directive 2006/112/EC; (2) ‘Member State of exemption’ means the Member State granting the exemption from VAT to the supply of goods and services made within its territory by taxable persons eligible for exemption under the special scheme; (3) ‘Member State of establishment’ means the Member State in which the taxable person availing itself of the special scheme is established.