1. For the purposes of this Chapter, the following definitions shall apply:
(1) "farmer" means any taxable person whose activity is carried out in an agricultural, forestry or fisheries undertaking;
(2) "agricultural, forestry or fisheries undertaking" means an undertaking regarded as such by each Member State within the framework of the production activities listed in Annex VII;
(3) "flat-rate farmer" means any farmer covered by the flat-rate scheme provided for in this Chapter;
(4) "agricultural products" means goods produced by an agricultural, forestry or fisheries undertaking in each Member State as a result of the activities listed in Annex VII;
(5) "agricultural services" means services, and in particular those listed in Annex VIII, supplied by a farmer using his labour force or the equipment normally employed in the agricultural, forestry or fisheries undertaking operated by him and normally playing a part in agricultural production;
(6) "input VAT charged" means the amount of
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