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]

Section 2: Special scheme for services supplied by taxable persons not established within the Community [2]

Article 363 [3]

The Member State of identification shall delete the taxable person not established within the Community from the identification register in the following cases:

1. [4] if he notifies that Member State that he no longer supplies services covered by this special scheme;

2. if it may otherwise be assumed that his taxable activities have ceased;

3. if he no longer meets the conditions necessary for use of this special scheme;

4. if he persistently fails to comply with the rules relating to this special scheme.