# Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (recast), Article 57a

Extent: E+W+S+N.I.

For the purposes of this Section, the following definitions shall apply:
(1) ‘ 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;
(2) ‘ Union scheme ’ means the special scheme for telecommunications services, broadcasting services or electronic services supplied by taxable persons established within the Community but not established in the Member State of consumption provided for in Section 3 of Chapter 6 of Title XII of Directive 2006/112/EC;
(3) ‘ special scheme ’ means the ‘ non-Union scheme ’ and/or the ‘ Union scheme ’ as the context requires;
(4) ‘ taxable person ’ means a taxable person not established within the Community as defined in point (1) of Article 358a of Directive 2006/112/EC, or a taxable person not established in the Member State of consumption, as defined in point (1) of the first paragraph of Article 369a of that Directive.

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Source: https://www.legislation.gov.uk/eur/2011/282/article/57a (the official version)
Page: https://openlegislation.uk/eu-regulation-2011-282/article-57a
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.