Definition of terms used in this Schedule
1. For the purposes of this Schedule -
''applicant'' means a taxable person who -
(a) not being established in the Member State of refund, but being established in another Member State, and
(b) having entered into transactions that give rise to a right of deduction in that other Member State,
makes a refund application;
''deductible transactions'' means transactions that give rise to a right of deduction in the Member State concerned;
''Member State of refund'', in relation to an applicant, means the Member State in which value-added tax (as referred to in the Council Directive 2006/112/EC [ OJ L 347 of 11 December 2006, p. 1]) was charged to the applicant in respect of -
(a) goods or services supplied to the applicant by other taxable persons in that Member State, or
(b) the importation of goods into that Member State;
''non-deductible transactions'' means transactions that do not give rise to a right of deduction in the Member State conc