TITLE XII U.K.SPECIAL SCHEMES

CHAPTER 6 U.K. [F1 Special schemes for non-established taxable persons supplying telecommunications services, broadcasting services or electronic services to non-taxable persons]

Section 2 U.K. [F1 Special scheme for telecommunications, broadcasting or electronic services supplied by taxable persons not established within the Community]

[F1 Article 363 U.K.

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.]

Textual Amendments

F1 Substituted by Council Directive 2008/8/EC of 12 February 2008 amending Directive 2006/112/EC as regards the place of supply of services.