person
as defined in Council Regulation (EU) No 904/2010 of 7 October 2010 on administrative…, Article 2(1), point (n)
(i) a natural person; (ii) a legal person; (iii) where the legislation in force so provides, an association of persons recognised as having the capacity to perform legal acts but lacking the legal status of a legal person; or (iv) any other legal arrangement of whatever nature and form, which has legal personality or not, and conducts transactions which are subject to VAT;
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Also defined in
- Regulation (EU) 2026/2108 of the European Parliament and of the Council of 16 September 2026 establishing the Union… 32026R2108, Article 5, point (5)
a natural person, a legal person or an association of persons which is not a legal person but which is recognised under Union or national law as having the capacity to perform legal acts - Regulation (EU) 2023/1115 of the European Parliament and of the Council of 31 May 2023 on the making available on the… 32023R1115, Article 2, point (20)
a natural person, a legal person or any association of persons which is not a legal person, but which is recognised under Union or national law as having the capacity to perform legal acts - Regulation (EU) 2023/956 of the European Parliament and of the Council of 10 May 2023 establishing a carbon border… 32023R0956, Article 3, point (18)
a natural person, a legal person or any association of persons which is not a legal person but which is recognised under Union or national law as having the capacity to perform legal acts; - Council Regulation (EU) 2017/1939 of 12 October 2017 implementing enhanced cooperation on the establishment of the… 32017R1939, Article 2, point (2)
any natural or legal person - Regulation (EU) No 596/2014 of the European Parliament and of the Council of 16 April 2014 on market abuse (market… 32014R0596, Article 3(1), point (13)
a natural or legal person - Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union… 32013R0952, Article 5, point (4)
a natural person, a legal person, and any association of persons which is not a legal person but which is recognised under Union or national law as having the capacity to perform legal acts - Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing… 32011L0016, Article 3, point (11)
(a) a natural person; (b) a legal person; (c) where the legislation in force so provides, an association of persons recognised as having the capacity to perform legal acts but lacking the status of a legal person; or (d) any other legal arrangement of whatever nature and form, regardless of whether… - Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 establishing a scheme for… 32003L0087, Article 3, point (g)
any natural or legal person - Directive 2003/6/EC of the European Parliament and of the Council of 28 January 2003 on insider dealing and market… 32003L0006, Article 1, point (6)
any natural or legal person. - Council Directive 84/450/EEC of 10 September 1984 relating to the approximation of the laws, regulations and… 31984L0450, Article 2, point (3)
any natural or legal person