Title XII: Special schemes
Chapter 6: Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods [1] [2]
Section 2: Special scheme for services supplied by taxable persons not established within the Community [3]
Article 363 [4]
The Member State of identification shall delete the taxable person not established within the Community from the identification register in the following cases:
[5] if he notifies that Member State that he no longer supplies services covered by this special scheme;
if it may otherwise be assumed that his taxable activities have ceased;
if he no longer meets the conditions necessary for use of this special scheme;
if he persistently fails to comply with the rules relating to this special scheme.
Fundstelle(n):
zur Änderungsdokumentation
CAAAE-23889
1↓M23, A2
2According to
Art. 3 No 15 Council Directive (EU) 2025/516 of 11 March 2025 (OJ L, 2025/516,
) the heading of Chapter 6 in Title XII will be
replaced with effect from
by the following:
‚Chapter 6: Special schemes for taxable persons
supplying services to non-taxable persons or making distance sales of goods,
certain domestic supplies of goods or transfers of own
goods‘.
3↓M16, A2
4↓M3
5↓M16, A2