xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
The Member State of identification shall delete the taxable person not established within the Community from the identification register in the following cases:
if he notifies that Member State that he no longer supplies telecommunications, broadcasting or electronic services;
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.]
Textual Amendments