TITLE XIISPECIAL SCHEMES
CHAPTER 6Special scheme for non-established taxable persons supplying electronic services to non-taxable persons
Section 2Special scheme for electronically supplied services
Article 363
The Member State of identification shall strike the non-established taxable person from the identification register in the following cases:
- (a)
if he notifies that Member State that he no longer supplies electronic services;
- (b)
if it may otherwise be assumed that his taxable activities have ceased;
- (c)
if he no longer meets the conditions necessary for use of this special scheme;
- (d)
if he persistently fails to comply with the rules relating to this special scheme.