TITLE XIISPECIAL SCHEMES
CHAPTER 6F1Special schemes for non-established taxable persons supplying telecommunications services, broadcasting services or electronic services to non-taxable persons
Annotations:
Amendments (Textual)
Section 2F1Special scheme for telecommunications, broadcasting or electronic services supplied by taxable persons not established within the Community
F1Article 363
The Member State of identification shall delete the taxable person not established within the Community from the identification register in the following cases:
- (a)
if he notifies that Member State that he no longer supplies telecommunications, broadcasting or 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.
Substituted by Council Directive 2008/8/EC of 12 February 2008 amending Directive 2006/112/EC as regards the place of supply of services.