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 3: Special scheme for intra-Community distance sales of goods, for supplies of goods within a Member State made by electronic interfaces facilitating those supplies and for services supplied by taxable persons established within the Community but not in the Member State of consumption [2]

Article 369e [3]

[4] The Member State of identification shall exclude a taxable person from the special scheme in any of the following cases:

1. [5] if he notifies that he no longer carries out supplies of goods and services covered by this special scheme;

2. if it may otherwise be assumed that his taxable activities covered by this special scheme 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.