Title XI: Obligations of taxable persons and certain non-taxable persons

Chapter 4: Accounting

Section 2a: General obligations of payment service providers [with effect from 1. 1. 2024] [1]

Article 243a [with effect from 1. 1. 2024] [2]

For the purposes of this Section, the following definitions apply:

1. ‚payment service provider‘ means any of the categories of payment service providers listed in points (a) to (d) of Article 1(1) of Directive (EU) 2015/2366 of the European Parliament and of the Council [3] or a natural or legal person benefiting from an exemption in accordance with Article 32 of that Directive;

2. ‚payment service‘ means any of the business activities set out in points (3) to (6) of Annex I to Directive (EU) 2015/2366;

3. ‚payment‘ means, subject to the exclusions provided for in Article 3 of Directive (EU) 2015/2366, a ‚payment transaction‘ as defined in point (5) of Article 4 of that Directive or a ‚money remittance‘ as defined in point (22) of Article 4 of that Directive;

4. ‚payer‘ means ‚payer‘ as defined in point (8) of Article 4 of Directive (EU) 2015/2366;

5. ‚payee‘ means ‚payee‘ as defined in point (9) of Article 4 of Directive (EU) 2015/2366;

6. ‚home Member State‘ means ‚home Member State‘ as defined in point (1) of Article 4 of Directive (EU) 2015/2366;

7. ‚host Member State‘ means ‚host Member State‘ as defined in point (2) of Article 4 of Directive (EU) 2015/2366;

8. ‚payment account‘ means ‚payment account‘ as defined in point (12) of Article 4 of Directive (EU) 2015/2366;

9. ‚IBAN‘ means ‚IBAN‘ as defined in point (15) of Article 2 of Regulation (EU) No 260/2012 of the European Parliament and of the Council [4];

10. ‚BIC‘ means ‚BIC‘ as defined in point (16) of Article 2 of Regulation (EU) No 260/2012.

Fundstelle(n):
zur Änderungsdokumentation
CAAAE-23889