person
as defined in Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation…, Article 3, point (11) (Definitions)
(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 it has legal personality, owning or managing assets, which, including income derived therefrom, are subject to any of the taxes covered by this Directive;
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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 Regulation (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of… 32010R0904, 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… - 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