Article 2 Definitions

For the purpose of this Regulation, the following definitions shall apply:

1. (1)

   "tax authorities" means the public authorities and other bodies in the participating countries which are responsible for administering taxation or tax-related activities;

2. (2)

   "external experts" means:

   1. (a)

      representatives of governmental authorities, including those from countries not participating in the programme pursuant toArticle 3(2);

   2. (b)

      economic operators and organisations representing economic operators;

   3. (c)

      representatives of international and other relevant organisations;

3. (3)

   "taxation" means the following:

   1. (a)

      value added tax provided for in Council Directive 2006/112/EC^f1;

   2. (b)

      excise duties on alcohol provided for in Council Directive 92/83/EEC^f2;

   3. (c)

      excise duties on tobacco products provided for in Council Directive 2011/64/EU^f3;

   4. (d)

      taxes on energy products and electricity provided for in Council Directive 2003/96/EC^f4;

   5. (e)

      other taxes falling within the scope of Article 2(1)(a) of Council Directive 2010/24/EU^f5 in so far as they are relevant for the internal market and for administrative cooperation between the Member States;

4. (4)

   "bilateral or multilateral controls" means the coordinated checking of the tax liability of one or more related taxable persons organised by two or more participating countries with common or complementary interests, which include at least two Member States.