For the purposes of this Directive:

1. (a)

   ‘applicant authority’ means a central liaison office, a liaison office or a liaison department of a Member State which makes a request for assistance concerning a claim referred to in Article 2;

2. (b)

   ‘requested authority’ means a central liaison office, a liaison office or a liaison department of a Member State to which a request for assistance is made;

3. (c)

   ‘person’ means:

   1. (i)

      a natural person;

   2. (ii)

      a legal person;

   3. (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

   4. (iv)

      any other legal arrangement of whatever nature and form, which has legal personality or not, owning or managing assets which, including income derived therefrom, are subject to any of the taxes covered by this Directive;

4. (d)

   ‘by electronic means’ means using electronic equipment for the processing, including digital compression, and storage of data, and employing wires, radio transmission, optical technologies or other electromagnetic means;

5. (e)

   ‘CCN network’ means the common platform based on the common communication network (CCN) developed by the Union for all transmissions by electronic means between competent authorities in the area of customs and taxation.