(1) In this section -

"electronic services scheme" means the special arrangements for the taxation of electronically supplied services provided for in Articles 358 to 369 of the VAT Directive

"EU value-added tax" means value-added tax referred to in the VAT Directive and includes tax within the meaning of section 2;

"identified person" has the meaning assigned to it by subsection (5);

"Member State of consumption" means the Member State in which the supply of the electronic services takes place according to Article 58 of the VAT Directive;

"Member State of identification" means the Member State which the non-established person chooses to contact to state when his or her activity within the Community commences in accordance with the provisions of the electronic services scheme;