Title XII: Special schemes
Chapter 1: Special scheme for small enterprises
Section 2: Exemptions or graduated relief [1]
Article 284e [with effect from 1. 1. 2025] [2]
The Member State of establishment shall, without delay, either deactivate the identification number referred to in point (b) of Article 284(3) or, if the taxable person continues to avail itself of the exemption in another Member State or other Member States, adapt the information received pursuant to Article 284(3) and (4) as regards the Member State or Member States concerned, in the following cases:
the total value of supplies reported by the taxable person exceeds the amount referred to in point (a) of Article 284(2);
the Member State granting the exemption has notified that the taxable person is not eligible for the exemption or the exemption has ceased to apply in that Member State;
the taxable person has informed of its decision to cease to apply the exemption; or
the taxable person has informed, or it may otherwise be assumed, that his activities have ceased.
Fundstelle(n):
zur Änderungsdokumentation
CAAAE-23889